Nova Scotia – Low-income tax reduction

The Nova Scotia low-income tax reduction is a non-refundable tax credit meant to help out low income individuals by reducing their provincial tax payable. This could mean $300 for you, $300 for your spouse or eligible dependant, and $165 for each child under 18. It can only be claimed once per family, so you and your spouse will need to decide which one of you will claim the tax credit on your return.

You can claim this tax reduction as long as you were a resident of Nova Scotia on December 31st, and if at least one of the following applies to you:

  • You’re at least 19
  • You have a spouse or common-law partner and
  • You’re a parent

Note: You can’t claim the low-income tax reduction if you spent more than 6 months in jail this year.

Follow these steps in H&R Block’s 2024 tax software:

Before you begin, make sure that you told us you lived in Nova Scotia on December 31, 2024.

If you were single, widowed, divorced, or separated:

  1. On the left navigation menu, under Wrap-Up, click Final Review.
  2. Under Final Review, go to the Optimized Credits.

  3. Select your answer to the question, Do you want to claim the low-income tax reduction credit for Nova Scotia?.

If you and your spouse are preparing your returns together (coupled return):

  1. On the left navigation menu, under Wrap-Up, click Final Review.
  2. Under Final Review, go to the Optimized Credits.
  3. Answer Yes to the question, Do you want to make any changes in the table above? (such as changing the optimized amounts or choosing not to claim a credit).
  4. From the drop-down menu next to the question, Who do you want to claim the Nova Scotia low-income tax reduction?, select who will claim the amount.

If you and your spouse are preparing your returns separately:

  1. On the left navigation menu, under Wrap-Up, click Final Review.
  2. Under Final Review, go to the Optimized Credits.
  3. Select your answer to the question, Do you want to claim the Nova Scotia low-income tax reduction?.