Other Nova Scotia Individual Credits & Deductions

Nova Scotians can benefit from a range of lesser-known personal credits and deductions beyond the main family, senior, student, and health credits. This expanded directory summarizes the basic personal amount, spousal/dependent credits, credits for charitable and political contributions, and other deductions—plus detailed eligibility, real examples, claim process, and best practices for documentation and audit risk. Robust internal links are provided for deeper dives into each topic.

Directory of Additional Nova Scotia Individual Credits

Basic Personal Amount

Eligibility: Every Nova Scotia resident taxpayer. The basic personal amount reduces your provincial tax payable and is indexed annually.

How to claim: This credit is automatically calculated on your Nova Scotia tax return (T1). No separate schedule or action required.
Calculation example: If the basic personal amount for 2025 is $11,481, the first $11,481 of your income is tax-free for Nova Scotia tax.
Documentation: None required beyond filing your tax return. CRA auto-applies based on your residency status.

Tip: This credit is claimed by all residents, including students, seniors, and part-year residents. See also federal basic personal amount for additional savings.

Spousal & Dependent Credits

Eligibility: Nova Scotians who support a spouse/common-law partner, or an eligible dependent (child under 18, parent, grandparent, etc.). Only one person may claim a particular dependent in a given year.

How to claim: Enter your spouse’s/dependent’s net income on the provincial section of your T1. The credit is reduced as the dependent’s net income rises above the threshold.
Calculation example (Family): If the NS spousal amount is $9,000 and your spouse has $6,000 income, you can claim $3,000 ($9,000-$6,000).
Calculation example (Single Parent): Single parent supporting a child under 18 with no income may claim the full equivalent-to-spouse amount.
Documentation: Maintain proof of dependent’s net income (tax return, T4s, support agreements).

Tip: Review Family & Children Credits for situations with multiple children or mixed custody.

Charitable & Political Contribution Credits

Eligibility: Nova Scotia residents who donate to registered charities or eligible NS political parties/candidates.

How to claim (Charitable): Enter total donations on both federal and Nova Scotia forms. The NS credit is generally 8.79% of the first $200, 21% for amounts over $200 (check latest rates).
How to claim (Political): Provincial credit is claimed on Schedule 6. Usually 75% of first $100, then lower rates up to a cap (see CRA forms).
Calculation example: Donate $500 to a NS charity: First $200 = $17.58 (8.79%), next $300 = $63 (21%), total $80.58 provincial credit, plus federal credit.
Documentation: Keep all official receipts (with charity number), and political receipts for 6 years.

Tip: Donations can be split between spouses for optimal tax benefit. See Canada-Wide Credits for federal claim rates.

Other Credits & Deductions

Medical expense credits – Claim eligible out-of-pocket expenses (see Medical Expense Tax Credits).
Disability amount – For eligible individuals, see Disability Credits.
Tuition and education amounts – For post-secondary tuition, see Education Credits.
Caregiver/adoption credits – For supporting an infirm dependent or adopting a child; see Family Credits.
Canada Workers Benefit (CWB) – Automatic federal refundable credit for low-income workers.

Tip: Most credits require receipts. See linked pages for deep dives and claim scenarios.

Most credits are claimed during your annual tax filing using Nova Scotia and federal forms. Consult the Nova Scotia Income Tax and Benefit Guide for full eligibility and documentation requirements.

How to Claim Nova Scotia's Other Individual Credits

Charitable donations: Must be to registered charities. Claim on Schedule 9. Receipts must list the charity number and donation date.
Political contributions: Only applies to Nova Scotia-registered parties/candidates. Claim on Schedule 6. Save official receipts.
Spousal/dependent credits: Report your dependent’s net income on the return. Only one family member can claim each dependent.
Transferable credits: Some credits (e.g., tuition) may be transferred to a spouse, parent, or grandparent. Use the transfer section of the relevant schedule.
Medical/disability/tuition: Retain all receipts/certificates; see details for medical, education, and disability claims.

For more guidance, use the Nova Scotia Individual Tax Breaks directory or explore subpages dedicated to families, seniors, health/disability, and education.

Scenario 1 (Family): Parent supports a spouse (no income) and two children. Claims full spousal amount and child credits, reducing provincial tax. If spouse earns $5,000, claim is reduced by that amount.
Scenario 2 (Student): Student with low income transfers $5,000 of tuition credits to a parent, maximizing family refund. Any unused amount is carried forward for future years.
Scenario 3 (Charitable): Donor gives $1,000 to NS charities, splits receipts with spouse for optimal provincial and federal credits.
Scenario 4 (Senior): Senior with $2,500 in medical expenses pools with spouse, maximizing the medical expense credit by grouping expenses in a 12-month period ending in the tax year.

Audit Risk, Common Errors, and Documentation Best Practices

Documentation: Always keep receipts for charitable donations, political contributions, tuition, medical expenses, and proof of dependency (birth/adoption certificates, tax returns, support orders).
Audit risk: Most commonly audited: large/unusual donations, multiple dependent claims, or discrepancies between forms and receipts. CRA may request receipts up to 6 years later.
Common errors: Claiming the same dependent by both spouses, claiming for ineligible charities or parties, missing receipts, or not reducing spousal amount by spouse's income.
Best practices: Photocopy/scan all receipts, attach notes for split claims, and review CRA checklists before filing.
Missed credits: If you missed a credit, file a T1 adjustment (T1-ADJ) within 10 years. For provincial programs, contact Service NS or the relevant department.

Tip: If you are audited, respond promptly and provide clear, organized documentation. Being proactive minimizes delays and potential reassessments.

Frequently Asked Questions (FAQ)

Can I claim both federal and provincial credits for the same donation or dependent?

Yes. Most credits (charitable, spousal, medical, disability, tuition) have both federal and Nova Scotia provincial components. Enter the amounts on both the federal and provincial schedules to claim both credits.

Can credits be transferred between spouses or family members?

Some credits (e.g., tuition, disability, medical expenses) are transferable to a spouse or parent. Use the transfer sections on your return. Charitable/political credits may be split between spouses for best optimization.

Do I need to submit receipts?

You do not submit receipts with your return, but you must keep them for at least 6 years in case the CRA requests them. Always retain donation, medical, and tuition receipts.

Can I claim credits if I am a part-year Nova Scotia resident?

Yes. If you were a Nova Scotia resident on December 31, you can claim provincial credits for that tax year. Credits may be prorated if you moved during the year.

Is there a limit to how much I can claim for donations or dependents?

Donation credits are limited to 75% of net income (with some exceptions for certain gifts). Spousal/dependent credits are reduced by the dependent’s net income; you cannot claim more than the maximum credit amount.

What if I missed claiming a credit in a previous year?

You can file a tax adjustment (T1-ADJ or ReFILE) for up to 10 previous years to claim missed credits, provided you have the documentation.

Where can I find official forms and detailed instructions?

Visit the CRA Forms and Publications page or the Nova Scotia Personal Tax site for all forms and guides.

How do I split a charitable donation with my spouse?

You can allocate donations between spouses in any way to maximize credits, but the total claim cannot exceed the amount donated. Both spouses should note the split on their filed return and keep receipt copies.

Can I claim the spousal amount if my spouse earns income after year-end?

Spousal and dependent claims are based on net income for the tax year (Jan 1–Dec 31). Earnings after year-end do not affect the prior year's claim.

What is a common audit trigger for these credits?

Large/unusual donations, multiple dependents, or inconsistent information between federal/provincial returns. To avoid issues, ensure all claims match receipts and supporting documents.