The More Opportunity for Skilled Trades and Occupations Tax Refund isn’t part of your Canada Revenue Agency 2022 personal income tax forms (you don’t apply for the tax refund when you file your income tax). The refund will be administered by the Government of Nova Scotia (not Canada Revenue Agency).
The More Opportunity for Skilled Trades and Occupations (MOST) Tax Refund helps attract and retain youth to work in Nova Scotia in industries experiencing labour shortages. The refund returns the provincial portion of income tax paid on the first $50,000 of income earned by workers in eligible trades and occupations who are under 30.
Eligibility
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
Eligible trades and occupations include trades and film occupations outlined in the More Opportunity for Skilled Trades and Occupations Tax Refund Guidelines (Appendix A and Appendix B) (PDF).
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.
Apprenticeship
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 (PDF).
- 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 (PDF) for each eligible employer where you earned eligible income in 2022, if applicable
- Declaration of Self-Employment (PDF), if applicable
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.
Related information
Budget 2023-24 Advances Solutions for More Healthcare Faster (news release)
More Opportunity for Skilled Trades and Occupations Tax Refund - Declaration of Self-Employment (PDF)
More Opportunity for Skilled Trades and Occupations Tax Refund - Guidelines (PDF)
More Opportunity for Skilled Trades and Occupations Tax Refund - Statement of Employment (PDF)
New Program to Help Attract and Retain Young Skilled Workers (news release)
Program Expands to Attract and Retain Young, Skilled Film and Video Workers (news release)