The Nova Scotia Amount for Young Children
Raising young children and paying childcare expenses can be costly. To help offset these costs, the
government of Nova Scotia offers an amount for young children. If you qualify, you can claim this non-refundable credit on your tax return. Claiming this amount does not prevent you from receiving similar provincial and federal child benefits.
To claim the amount for a young child, you must be a resident of Nova Scotia on the last day of the tax year for which you are filing. You also must have a dependent child who is under the age of six years.
Amount of the Credit
The amount for young children is worth $100 per child per month. You may receive a maximum of
$1,200 per child per year. You may claim this amount for all 12 months of the year or just for a few months. However, to qualify, your child must have lived with you on the first day of the month for which you are making the claim. There are two situations in which you may not be able to claim this credit.
Eligible Dependant Exception
The Canada Revenue Agency and the government of Nova Scotia offer an eligible dependant credit to qualifying individuals. To claim this credit, you must be single or living apart from your spouse or common-law partner, and you must live with and support a dependant. Unfortunately, if you or anyone else claims this amount in regards to your young child, you are no longer eligible for Nova Scotia’s amount for a young child.
Children’s Special Allowances Exception
Similarly, if you or anyone else received a payment from the Children’s Special Allowances Act on behalf of your child, you cannot claim the young child amount for the month the allowance was received. For example, if you received a Children’s Special Allowance in January, February, and March, you cannot claim the amount for a young child during these months. However, as long as you meet the other criteria, you may claim this amount for the other nine months of the year.
Splitting the Claim
If you share custody of your child, you may split this claim based on where your child lives each month.
For example, if your child lives with you six months of the year, you may claim the amount for a young child for these six months. However, the person with whom your child lives during the other six months may claim the credit for these months. In this case, you would each claim a $600 credit.
However, if you are married or in a relationship with a common-law partner, the person with the lower income has to claim this amount. When comparing incomes, use the figure from line 236 of your federal tax return. This is your net income, and it consists of your gross income minus several deductions. If you both have the same income, you may choose who claims the credit. However, only one of you may claim it. You may not split the credit between you.
Claiming the Amount for a Young Child
Child To claim the amount for a young child, use Form NS428 (Nova Scotia Tax and Credits) and fill out the
chart labeled Details of the Amount for Young Children. This chart appears on the last page near the bottom of the form, and requests the child’s name, relationship to you, and date of birth. You also must note the number of months for which you are claiming this amount.
Nova Scotia Child Benefit
In addition to the amount for a young child, you may also qualify for the Nova Scotia child benefit.
Unlike the amount for a young child, this benefit is not restricted to children under six. Rather, you may claim the NSCB for all children under the age of 18. You do not have to apply for this benefit. If you qualify for the Canada child benefit (CCB), your payments for the provincial program will be automatically added to your CCB payments.
Canada Child Benefit
As of 2016, the CCB replaced the Universal Child Care Benefit. However, these benefits have similar eligibility criteria, and they are both designed to offset the cost of raising children. The CRA determines your eligibility for this program using your tax return. If you qualify, you receive monthly payments for a year.
For example, taxpayers submit their returns for the 2016 tax year in the beginning of 2017. The government uses the returns to determine how much CCB should be, and it sends payments monthly from July 2017 to June 2018. In July 2018, new determinations are made based on 2017 income tax returns.