What’s in this article?
The Nova Scotia Amount for Young Children is a non-refundable tax credit which helps to reduce provincial tax payable. This credit allows you to claim $100 per month for each of your dependent children aged 6 and under. The Amount for Young Children must be claimed by the person with the lower net income (this includes zero income).
You are eligible to claim this credit amount if you meet the following requirements:
- You were a resident of Nova Scotia as of December 31st;
- You have at least one dependent child who resides with you and who is less than 6 years of age; and
- You are the spouse or partner with the lower net income
Canada Revenue Agency (CRA) says…
You can claim $100 per month for each child, if all of the following conditions are met:
- the child was less than six years of age and living with you on the first day of the month;
- no one else claimed the amount for young children for the child for the month you are claiming;
- the child has not been claimed by you or anyone else as an eligible dependant on line 5816 and
- no one has received a special allowance under the Children's Special Allowances Act for the child for the month you are claiming.
If you had a spouse or common-law partner at the end of the year, only the person with the lower net income (including zero income) can claim this amount.
If you and your spouse or common-law partner have equal net incomes, you have to decide which one of you will claim this amount.
H&R Block’s tax software will automatically apply the Nova Scotia Amount for Young Children to your tax return provided you have met the eligibility requirements. If however, you and your spouse or common-law partner have the same net income, follow the steps below to select who will claim the credit.
Important: Before you begin, ensure that you told us you lived in Nova Scotia on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:
1. Click the HOME tab.
2. Click the ABOUT YOU icon and click the Your residence link. You will find yourself here:
Once you have confirmed your residence location, follow the steps below to select who will claim the Amount for Young Children credit:
1. Click the WRAP-UP tab.
2. Click the OPTIMIZATION icon. You will find yourself here:
3. Click the name of the person who will be claiming the Nova Scotia Amount for Young Children.
- Line 5823 – Amount for young children (CRA website)
- NS428: Nova Scotia tax and credits (CRA website)