Nova Scotia has launched a program called the More Opportunity for Skilled Trades (MOST) provincial income tax refund.
The program will refund the provincial income tax paid on the first $50,000 of income earned by workers in eligible skilled trades and film and video occupations starting in the 2022 tax year. This program aims to address the issue of job vacancies faced by businesses and attract more young workers, especially to industries experiencing labor shortages.
It is important to note that this program is not intended to promote any specific agenda, but rather to provide support to eligible workers who are under 30 in the tax year, and who are employed and registered as an apprentice or certified journeyperson in an eligible trade, or who are employed in an eligible film or video industry occupation.
Eligible workers can apply for their refund after filing their 2022 income tax return and receiving a notice of assessment from the Canada Revenue Agency. Eligible trades and occupations included are outlined in the More Opportunity for Skilled Trades and Occupations Tax Refund Guidelines.
Changes for 2024 (2023 income tax year)
Nurses can apply for the More Opportunity for Skilled Trades and Occupations Tax Refund starting in 2024. To qualify for the refund, nurses need to be under 30 (in the 2023 income tax year) and be a registered nurse, licensed practical nurse or nurse practitioner who worked (in 2023) for a publicly funded employer (like Nova Scotia Health Authority, Emergency Medical Care Inc, continuing care and disability support programs, and publicly funded schools as part of the School Health Partnership Program).
Nurses can apply for the refund after they file their income tax return and receive their 2023 Canada Revenue Agency Notice of Assessment.
To qualify for the refund, you need to:
- file your 2022 income tax return (including Form NS428)
- be under 30 (in the 2022 income tax year) when you worked in eligible trades or occupations in Nova Scotia
- be registered as an apprentice or certified as a journeyperson in an eligible trade, if you worked in an eligible trade
After you file your income tax return and receive your 2022 Canada Revenue Agency Notice of Assessment, workers in eligible skilled trades and occupations can apply for the refund.
For information about apprenticeship (including how to register as an apprentice or become certified as a journeyperson) contact the Nova Scotia Apprenticeship Agency.
How to apply:
- Review detailed criteria in the More Opportunity for Skilled Trades and Occupations Tax Refund Guidelines
- Apply online for the tax refund.
- Check the application for details on all required supporting documents.
- Submit your completed application and supporting documents.
Before you start:
Make sure you have:
- your Social Insurance Number
- a copy of your 2022 income tax return (including T1 Form and Form NS428)
- your 2022 Canada Revenue Agency Notice of Assessment (or your most recent 2022 Notice of Reassessment if Canada Revenue Agency reassessed your return)
- employer information for all work in eligible trades and occupations during 2022 (including employer legal name, business operating name, city, province, total income paid by employer, positions you worked and eligible income paid by each position worked)
- Nova Scotia Apprenticeship Agency ID, journeyperson certificate number (and location of certification) or red seal number, if applicable
- T4 Statement of Remuneration Paid for each eligible employer where you earned eligible income in 2022, if applicable
- Statement of Employment for each eligible employer where you earned eligible income in 2022, if applicable
- Declaration of Self-Employment, if applicable