More Opportunity for Skilled Trades and Occupations Tax Refund

Eligibility

To qualify for the refund, you need to:

• file your income tax return as a resident of Nova Scotia and receive your Canada Revenue Agency Notice of Assessment for the tax year you apply for
• be 29 or younger (in the tax year you apply for); for example, if you were 29 on 1 January 2024 you qualify for the 2024 tax year
• have worked in Nova Scotia for an eligible employer in an eligible skilled trade, nursing position or film occupation
• be registered as an apprentice or certified as a journeyperson in an eligible trade, if you worked in an eligible trade
• have a valid nursing licence issued by the Nova Scotia College of Nursing, if you worked in an eligible nursing position

Review detailed eligibility criteria and learn how the tax refund works in the More Opportunity for Skilled Trades and Occupations Tax Refund Guidelines (PDF).

You need to apply for the refund by 30 June 2025 for the 2023 tax year. For the 2024 tax year, you need to apply for the refund by 30 June 2026.

How to apply

1. Review the More Opportunity for Skilled Trades and Occupations Tax Refund Guidelines.
2. Apply online for the tax refund.
3. Check the application for details on all required supporting documents.
4. Submit your completed application and supporting documents.

How long it takes

It should take 8 to 10 weeks for the Department of Finance and Treasury Board to review your application and let you know if your application is approved. It can take longer if more information is needed (like required supporting documents) or if your application hasn’t been filled in correctly. If additional information is required to process your application, the department contacts you by email.

Cost

There is no cost to apply for the tax refund.

Before you start

Make sure you have:

• Social Insurance Number
• income tax return (including T1 Form and Form NS428) for the tax year you apply for
• Canada Revenue Agency Notice of Assessment (or your most recent Notice of Reassessment if Canada Revenue Agency reassessed your return) for the tax year you apply for
• employer information for all work in eligible trades and occupations during the tax year you are applying for (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 (and location of certification) or red seal, if applicable
• Nova Scotia College of Nursing Registration/Licence, if applicable
• T4 Statement of Remuneration Paid for each eligible employer where you earned eligible income during the tax year you apply for, if applicable
• Statement of Employment (PDF) for each eligible employer where you earned eligible income in the tax year you apply for, if applicable
• Declaration of Self-Employment (PDF) for the tax year you apply for, if applicable

Apply online

When you apply online you need to upload any supporting documents in PDF, JPG or PNG format.

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