Regulations—Income Tax—Nova Scotia Post-Secondary Graduate Tax Credit

This consolidation is unofficial and is for reference only. For the official version of the regulations, consult the original documents on file with the Registry of Regulations, or refer to the Royal Gazette Part II.

Regulations are amended frequently. Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with the Registry that are not yet included in this consolidation.

Although every effort has been made to ensure the accuracy of this electronic version, the Registry of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting.

Nova Scotia Post-secondary Graduate Tax Credit Regulations

made under Section 17A of the

Income Tax Act

O.I.C. 2007-66 (February 6, 2007), N.S. Reg. 43/2007

Citation

1 These regulations may be cited as the Nova Scotia Post-secondary Graduate Tax Credit Regulations.

Definition

2 In these regulations, “Act” means the Income Tax Act.

Definition of approved institution in clause 17A(1)(a) of Act

3 In clause 17A(1)(a) of [the] Act, “approved institution” means one of the following:

(a) an institution of learning designated under subsection 3(1) of the Canada Student Financial Assistance Act (Canada);

(b) a specified educational institution within the meaning of the Canada Student Loans Act (Canada).

Application form for graduate tax credit

4 An application under subsection 17A(2) of the Act for a graduate tax credit must be in Form 1.

For Office Use Only

File # ____________________ ______ _________

Form 1

Application - Nova Scotia Post-Secondary Graduate Tax Credit

SECTION 1 – GRADUATE INFORMATION (PLEASE PRINT ALL INFORMATION IN INK AND BLOCK LETTERS)

A. Applicant (Please complete in full)

Social Insurance Number: __ __ __ __ __ __ __ __ __

Full Name __________________________________________________________________________________

Last First Middle Initial

B. Address Information

Mailing Address

Your certificate will be sent to this address.

Alternate Mailing Address

All returned mail will be redirected to this address.

Street No. and Name (Unit/Suite/Apt #/PO Box or RR# - if applicable)

City, Town or Village

Province

Postal Code

City, Town or Village

Province

Postal Code

^—

C. Contact Information

Telephone: Home ( __ __ __) __ __ __ - __ __ __ __ Work ( __ __ __) __ __ __ - __ __ __ __

Area Code Number Area Code Number

SECTION 2 – POST-SECONDARY EDUCATION INFORMATION

A. Institution Information
Institution Name	Street No. and Name (Unit/Suite/Apt #/PO Box or RR# - if applicable)
	City, Town or Village	Province	Postal Code
				^—
B. Level of Study - (Check applicable box)
❑ Certificate❑ Diploma❑ Bachelor/Undergraduate Degree❑ Journeyperson ❑ Master’s Degree❑ PhD❑ Other (specify) _________________________________


Program Name: ____________________________ Graduation Date: __ __ / __ __ / __ __ __ __ (dd) (mm) (yyyy)

SECTION 3-DECLARATION OF GRADUATE

I hereby authorize and consent to ___________________________ releasing to the Minister of Finance or the Minister’s authorized agents ^{Name of institution}

any personal information required to confirm my eligibility for the Nova Scotia post-secondary graduate tax credit. I certify that the information in this application is true and complete and that I have not previously received a Nova Scotia Post-Secondary Graduate Credit Tax Certificate for another eligible program for which I claimed a tax credit.

X ______________________________________ Date__ __ / __ __ / __ __ __ __

Signature of Graduate (dd) (mm) (yyyy)

Application Processing Information

Complete the application and send to the Nova Scotia Post-Secondary Graduate Tax Credit Program Office at:

Nova Scotia Post-Secondary Graduate Tax Credit Applications

Service Nova Scotia & Municipal Relations

PO Box 2632

Halifax, NS B3J 3P7

If you are eligible to receive the graduate tax credit, you will receive a certificate that will entitle you to claim the Nova Scotia Post-Secondary Graduate Tax Credit on your tax return.

After sending in your application, you may be contacted and asked to provide your transcript, certificate diploma or degree or other documentation confirming you graduated from an eligible program/institution.

Missing or incomplete information on this application may result in a delay in determining your eligibility and/or may require re-application.

Any inquiries may be directed to: 1-800-670-4357 or 424-5200 (metro Halifax)

[Form number]

[Note: Effective October 22, 2013, the reference to the Minister of Finance should be read as a reference to the Minister of Finance and Treasury Board in accordance with Order in Council 2013-348 under the Public Service Act, R.S.N.S. 1989, c. 376.]