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Nova Scotia Tax and Credits
Complete this form and attach a copy of it to your return. For details, see the forms book.

NS428
T1 General ­ 2009

Step 1 ­ Nova Scotia non-refundable tax credits
For internal use only

Basic personal amount Age amount (if born in 1944 or earlier) (use provincial worksheet) Spouse or common-law partner amount
Base amount Minus: his or her net income from page 1 of your return Result: (if negative, enter "0")

claim $7,981 (maximum $3,897)

5602 5804 5808

1 2

7,456 00

(maximum $6,778)

5812

Amount for an eligible dependant (use provincial worksheet) 5816 Amount for infirm dependants age 18 or older (use provincial worksheet) 5820 (see line 5823 in the forms book) Amount for young children $100 (Complete the chart on the last page) Number of months 6372 5823 Canada Pension Plan or Quebec Pension Plan contributions
(amount from line 308 of your federal Schedule 1) (amount from line 310 of your federal Schedule 1) Employment Insurance premiums (amount from line 312 of your federal Schedule 1) Pension income amount (maximum $1,104) (see line 5836 in the forms book) Caregiver amount (use provincial worksheet) Disability amount (for self) (see line 5844 in the forms book) Disability amount transferred from a dependant (use provincial worksheet) Sport and recreational expenses for children (see line 5849 in the forms book) Interest paid on your student loans (amount from line 319 of your federal Schedule 1) Your tuition and education amounts [attach Schedule NS(S11)]

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner

[attach Schedule NS(S2)]

5824 5828 5832 5836 5840 5844 5848 5849 5852 5856 5860 5864
19 20 21 22

Medical expenses from line 330 of your federal Schedule 1 5868 Enter $1,637 or 3% of net income from line 236 of your return, whichever is less. Line 19 minus line 20 (if negative, enter "0")

Allowable amount of medical expenses for other dependants calculated for line 5872 on the Provincial Worksheet
Add lines 21 and 22. Add lines 1 through 18, and line 23. Non-refundable tax credit rate Multiply line 24 by line 25. Donations and gifts
Amount from line 345 of your federal Schedule 9 Amount from line 347 of your federal Schedule 9

5872 5876

23

5880 5884

24 8.79% 25 26

8.79% 17.5%

27 28

Add lines 27 and 28. Add lines 26 and 29. Enter this amount on line 42.

5896
Nova Scotia non-refundable tax credits 6150

29 30

Go to Step 2 on the next page

5003-C

Step 2 ­ Nova Scotia tax on taxable income
Enter your taxable income from line 260 of your return. Use the amount at line 31 to determine which ONE of the following columns you have to complete. Enter the amount from line 31 in the applicable column.
If line 31 is more than $29,590, but not more than $59,180 If line 31 is more than $59,180, but not more than $93,000

31

If line 31 is $29,590 or less

If line 31 is more than $93,000

32

0 00
Line 32 minus line 33 (cannot be negative)

29,590 00 14.95% 2,601 00

59,180 00 16.67% 7,025 00

93,000 00 33
34

8.79%
Multiply line 34 by line 35.

17.5% 35
36

0 00
Add lines 36 and 37. Nova Scotia tax on taxable income
Go to Step 3

12,662 00 37
38

Go to Step 3

Go to Step 3

Go to Step 3

Step 3 ­ Nova Scotia tax
Enter your Nova Scotia tax on taxable income from line 38. Enter your Nova Scotia tax on split income, if applicable, from Form T1206. Add lines 39 and 40. Enter your Nova Scotia non-refundable tax credits from line 30. Nova Scotia dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet Nova Scotia overseas employment tax credit: Amount from line 426 of federal Schedule 1 57.5%

6151

39 40 41

42

6152 6153

43 44 45 46 47 48 49 50 51 52 53

Nova Scotia minimum tax carryover: Amount from line 427 of federal Schedule 1 6154 57.5% Add lines 42 through 45. Line 41 minus line 46 (if negative, enter "0") Nova Scotia additional tax for minimum tax purposes: 57.5% Amount from line 117 of Form T691 Add lines 47 and 48. Nova Scotia surtax: (Amount from line 49 minus $10,000) x 10% (if negative, enter "0") Add lines 49 and 50. Enter the provincial foreign tax credit from Form T2036. Line 51 minus line 52

Nova Scotia low-income tax reduction
If you had a spouse or common-law partner on December 31, 2009, you have to agree on who will claim the tax reduction as only one of you can make this claim for your family.

Adjusted family income for the calculation of the Nova Scotia low-income tax reduction

Column 1 You

Column 2 Your spouse or common-law partner 54 55 56 57 58 54 55 56 57 58 59
Continue on the next page

Enter the net income amount from line 236 of the return. Total of the Universal Child Care Benefit repayment (line 213 of the return) and the registered disability savings plan income repayment (included on line 232) Add lines 54 and 55. Total of the Universal Child Care Benefit income (line 117 of the return) and income from a registered disability savings plan (included on line 125) Line 56 minus line 57 (if negative, enter "0") Add the amounts from line 58 in column 1 and column 2, if applicable. Enter the amount on line 66 on the next page. Adjusted family income

5003-C

Step 3 ­ Nova Scotia tax (continued)
Enter the amount from line 53 on the previous page. Basic reduction Reduction for your spouse or common-law partner Reduction for an eligible dependant claimed on line 5816 (see line 63 in the forms book) Reduction for dependent children born in 1991 or later: Number of dependent children 6099 Add lines 61 through 64. Adjusted family income Enter the amount from line 59 on the previous page. Base amount Line 66 minus line 67 (if negative, enter "0") Applicable rate Multiply line 68 by line 69. claim $300 6195 claim $300 6197 claim $300 6199 $165 61 62 63 64 65 66 60

15,000 00 67
68

5% 69
70 71 72

Line 65 minus line 70 Nova Scotia low-income tax reduction (if negative, enter "0") Line 60 minus line 71 (if negative enter "0")

Political contribution tax credit
Nova Scotia political contributions made in 2009 Line 72 minus line 73 (if negative, enter "0")

6210

75%

(max $750)

73 74

Labour-sponsored venture capital tax credit
Cost of shares from Form NSLSV Line 74 minus line 75 (if negative, enter "0") 20% (max $2,000) 6238 75 76

Post-secondary graduate tax credit
Unused post-secondary graduate tax credit from your 2008 notice of assessment or notice of reassessment Line 76 minus line 77 (if negative, enter "0") (see line 77 in the forms book) 77 78

Graduate retention rebate
Claim this rebate if you graduated from a university or college program in 2009. If you graduated from an institution outside Nova Scotia, check this box. Enter $2,500 for a university program or enter $1,250 for a college program. Line 78 minus line 79 (if negative, enter "0")

6378
(see line 79 in the forms book) 6379 79 80

Equity tax credit
Enter the equity tax credit calculated on Form T1285. Line 80 minus line 81 (if negative, enter "0") Enter the result on line 428 of your return. Nova Scotia tax 81 82

Nova Scotia volunteer firefighters and ground search and rescue tax credit
Volunteer firefighters and ground search and rescue tax credit (see line 83 in the forms book) Enter this amount on line 479 of your return. claim $500 6228 83

Details of amount for young children (if you need more space, attach a separate piece of paper)
Child's name Relationship to you Child's date of birth Year Month Day Number of eligible months

Total number of eligible months for all children
5003-C

Enter this amount beside box 6372 on the first page