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Nova Scotia Tax
You have to complete this form for a trust resident in Nova Scotia and for a non-resident trust that carries on a business through a permanent establishment in Nova Scotia. Include a completed copy of this form with the trust's return. Taxable income (line 56 of the return)

T3NS
T3 2009

1

Step 1 ­ Nova Scotia tax on taxable income Testamentary trusts or grandfathered inter vivos trusts
Use the amount on line 1 to determine which one of the following columns you have to complete. more than $29,590, but not more than $59,180 more than $59,180, but not more than $93,000

If the amount from line 1 is: Enter the amount from line 1. Base amount Line 2 minus line 3 Rate Multiply the amount on line 4 by the rate on line 5. Tax on base amount Nova Scotia tax on taxable income (line 6 plus line 7) 2 3 4 5 6 7

$29,590 or less

more than $93,000 2 3 4 5 6 7 8

0 00
q i q e

29,590 00
q i q e q

59,180 00
q i q e q

93,000 00
q i q e q

8.79% 0 00

14.95% 2,601 00

16.67% 7,025 00

17.5% 12,662 00

8 q

Inter vivos trusts (other than grandfathered)
Nova Scotia tax on taxable income: Line 1 i 17.5% q 9

Step 2 ­ Donations and gifts tax credit
Total donations and gifts Line 17A of Schedule 11 13212 On the first $200 or less On the remainder Donations and gifts tax credit (line 10 plus line 11)

i i

8.79% q 17.5% q

10 e 13214 ½ q 11 12

Step 3 ­ Nova Scotia tax
Enter the amount from line 8 or line 9 above. Donations and gifts tax credit (line 12) Dividend tax credit Line 24 of Schedule 8 Line 31 of Schedule 8 Minimum tax carryover Line 30 of Schedule 11 Total credits (add lines 14 to 17) Subtotal (line 13 minus line 18. If negative, enter "0".) Nova Scotia additional tax for minimum tax purposes Subtotal (line 19 plus line 20) Surtax Subtotal (line 21 plus line 22) Nova Scotia foreign tax credit (from Form T2036, Provincial or Territorial Foreign Tax Credit) Total Nova Scotia political contributions Allowable political contribution tax credit Total credits (line 24 plus line 26)
13241 13230 13201 ½

13

14 i i i 28.5% q 13218 ½ e 38.5% q 13215 ½ e 57.5% q 13216 ½ e q 15 16 17 q (Amount B from Chart 3 of Schedule 12) 13202 ½ e 13205 ½ q (Line 21 minus $10,000) i 10% q
13210 ½ e

18 19 20 21 22 23

q 24 26

25 27
13260 ½ q

(line 25 i 75% q maximum $750) 13240 ½ e q

Nova Scotia tax (line 23 minus line 27. If negative, enter "0".) Enter this amount on line 82 of the return.

28

T3NS E (09)

Nova Scotia Tax Instructions
If you have questions...
If you have questions about the Nova Scotia political contribution tax credit, contact: Office of the Chief Electoral Officer Government of Nova Scotia PO Box 2246 Halifax NS B3J 3C8 If you have questions about other Nova Scotia tax credits, contact: Department of Finance Government of Nova Scotia PO Box 187 Halifax NS B3J 2N3 You can also go to www.gov.ns.ca/finance/en/home/taxation on the Nova Scotia Department of Finance Web site. If you have questions about Nova Scotia tax, visit the Canada Revenue Agency (CRA) Web site at www.cra.gc.ca, or call the CRA at 1-800-959-8281. To get forms, go to www.cra.gc.ca/forms, or call 1-800-959-2221.