Nova Scotia Child Benefit Regulations
made under Section 80 of the
Income Tax Act
R.S.N.S. 1989, c. 217
O.I.C. 1998-430 (effective October 1, 1998), N.S. Reg. 62/1998
amended to O.I.C. 2023-171 (effective July 1, 2023), N.S. Reg. 112/2023
1 These regulations may be cited as the Nova Scotia Child Benefit Regulations.
2 In these regulations,
(a) “Act” means the Income Tax Act (Nova Scotia), unless otherwise specified;
(b) “adjusted income” of an individual for a taxation year means the combined
total income for the year of the individual and of the person who was the
individual’s cohabiting spouse or common-law partner at the end of the
year, calculated as if
(i) no amount were included under paragraph 56(1)(q.1) or subsection
56(6) of the Federal Act,
(ii) no amount were included in respect of a gain from a disposition of
property to which Section 79 of the Federal Act applies or a gain in
subsection 40(3.21) of the Federal Act, and
(iii) no amount were deductible under paragraph 60(y) or (z) of the
Federal Act;
(c) “base taxation year”, in relation to a month, means
(i) where the month is any of the first 6 months of a calendar year, the
taxation year that ended on December 31 of the second preceding
calendar year;
(ii) where the month is any of the last 6 months of a calendar year, the
taxation year that ended on December 31 of the preceding calendar
year;
(d) “cohabiting spouse” of an individual means the person who at that time is
the individual's spouse or common-law partner and who is not living
separate and apart from the individual and, for the purpose of this definition,
a person shall not be considered to be living separate and apart from an
individual at any time unless they were living separate and apart at that time,
because of a breakdown of their marriage or common-law partnership, for a
period of at least 90 days that includes that time;
(e) “eligible individual” in respect of a qualified dependant means a person who
at that time was resident in the Province for a period that commenced before
the first day of the month and that includes that day, and, for the purposes of
this definition, means an individual who is an eligible individual as defined
in section 122.6 of the Federal Act;
(f) “Federal Act” means the Income Tax Act (Canada), unless otherwise
specified;
(g) “Minister” means the Minister of National Revenue for Canada, unless
otherwise specified;
(h) “qualified dependant” means a person who at that time,
(i) has not attained the age of 18 years,
(ii) is not a person in respect of whom an amount was deducted under
paragraph (a) of the description of B in subsection 118(1) of the
Federal Act in computing the tax payable under Part I of the Federal
Act by the person's spouse or common-law partner for the base
taxation year in relation to the month that includes that time; and
(iii) is not a person in respect of whom a special allowance under the
Children's Special Allowances Act is payable for the month that
includes that time;
(i) “return of income” filed by an individual for a taxation year means
(i) where the individual was resident in Canada throughout the year, the
individual’s return of income (other than a return of income filed
under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection
150(4) of the Federal Act) that is filed or required to be filed under
Part I of the Federal Act for the year, and
(ii) in any other case, a prescribed form containing prescribed
information that is filed with the Minister.
3 Where a person and, where the Minister so demands, the person’s cohabiting spouse or
common-law partner at the end of the taxation year, have filed a return of income for the
year, an overpayment on account of the person’s liability under Part II of the Act for the
year shall be deemed to have arisen during a month in relation to which the year is the
base taxation year, equal to the amount determined by the following formula:
NSCB = [1/12 (A × B)] - C
where
A is $1525 for each qualified dependant in respect of whom the person was an
eligible individual at the beginning of the month,
B is the number of qualified dependants in respect of whom the person was an
eligible individual at the beginning of the month, and
C is the benefit reduction applicable to the eligible individual which is calculated
in accordance with Section 4.
4 (1) Where the adjusted income of the eligible individual for the base taxation year in
relation to the month is less than $26 000, C equals zero.
(2) Where the adjusted income of the eligible individual for the base taxation year in
relation to the month is equal to or greater than $26 000 and less than $34 000,
(a) if there is only 1 qualified dependant in respect of whom the person was an
eligible individual at the beginning of the month,
C = 0.
(b) if there is more than 1 qualified dependant in respect of whom the person
was an eligible individual at the beginning of the month,
C = 1/12 × 50% (A × B - A), where A and B are as defined in Section 3.
5 (1) Despite Section 3, where a particular month is the first month during which an
overpayment that is less than $10, or such other prescribed amount, is deemed
under that Section to have arisen on account of a person’s liability under Part II of
the Act for the base taxation year in relation to the particular month, any such
overpayment that would, but for this subsection reasonably be expected at the end
of the particular month to arise during another month in relation to which the year
is the base taxation year shall be deemed to arise under that Section during the
particular month and not during the other month.
(2) Subsections 122.61(3) and (3.1) and 122.62(1) and (2) of the Federal Act apply for
the purposes of these regulations.
(3) Where during a particular month a person ceases to be an eligible individual in
respect of a particular qualified dependant, other than because of the qualified
dependant attaining the age of 18 years, the person shall notify the Minister of that
fact before the end of the first month following the particular month.
(4) Where,
(a) before the end of a particular month an eligible individual in respect of a
qualified dependant begins to live separate and apart from the individual's
cohabiting spouse or common-law partner, because of a breakdown of their
marriage or common-law partnership, for a period of at least 90 days which
includes a day in the particular month; and
(b) the individual elects, in a form satisfactory to the Minister, before the end of
the eleventh month after the particular month,
for the purpose of determining the amount deemed under Section 3 to be an
overpayment arising in any month after the particular month on account of the
individual’s liability under Part II of the Act for the base taxation year in relation to
the particular month, subject to any subsequent election under subsection (5),
(c) the individual’s adjusted income for the year is deemed to be equal to the
individual’s income for the year.
(5) Where,
(a) before the end of a particular month the cohabiting spouse or common-law
partner of an eligible individual in respect of a qualified dependent dies, and
(b) the individual so elects, before the end of the eleventh month after the
particular month, in a form that is acceptable to the Minister,
for the purpose of determining the amount deemed under Section 3 to be an
overpayment arising in any month after the particular month on account of the
individual’s liability under Part II of the Act for the base taxation year in relation to
the particular month, subject to any subsequent election under subsection (4),
(c) the individual’s adjusted income for the year is deemed to be equal to the
individual’s income for the year.
6 Subsections 152(1) to (8) of the Federal Act apply for the purposes of these regulations.
7 (1) Where a collection agreement is in effect, notwithstanding that more than three
years have elapsed since the day of mailing a notice of an original assessment of
tax, interest or penalties payable by a taxpayer for a taxation year or of a
notification that no tax is payable by the taxpayer for the year, if the tax payable
pursuant to Part II of the Act by the taxpayer for the year is reassessed, the Minister
of Finance shall reassess or make additional assessments or assess tax, interest or
penalties, as the circumstances require.
(2) Notwithstanding that the normal reassessment period for a taxpayer has elapsed
with respect to a taxation year, the Minister of Finance may redetermine the
amount, if any, deemed under Section 3 to be an overpayment on account of the
taxpayer’s liability under Part II of the Act for that taxation year.
8 Subsections 160.1(1), (2.1), (3) and (4) of the Federal Act apply for the purposes of these
regulations.
9 Subsections 164(1) to (1.31) and (1.5), (2), (2.2), (2.3) and (3) to (7) of the Federal Act
apply for the purposes of these regulations.
10 Sections 165, 166.1 and 166.2 of the Federal Act apply for the purposes of these
regulations.
11 (1) Section 169 of the Federal Act applies for the purposes of these regulations.
(2) An appeal from a determination under these regulations may be taken in respect of
any question relating to the determination of:
(a) the individual’s residence for the purposes of these regulations; or
(b) the amount that, pursuant to subsection 5(4) or (5) as it applies for the
purposes of Section 3 is the individual’s adjusted income.
12 A refund of an amount deemed under Section 3 to be an overpayment on account of a
person’s liability under Part II of the Act for a taxation year:
(a) cannot be charged or given as security;
(b) cannot be assigned;
(c) cannot be garnished or attached;
(d) is exempt from execution and seizure; and
(e) cannot be retained by way of deduction or set-off pursuant to the Provincial
Finance Act.
13 These regulations come into force on October 1, 1998 and apply from July 1 in the 1998
taxation year and in subsequent taxation years.
The following regulations are not
yet in force and are not included in the current consolidation:
Note: Only regulations that are specifically repealed and
replaced appear in this table. It may not reflect the entire history of
regulations on this subject matter.