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Seniors Provincial Income Tax Refund FAQ

Provincial Income Tax Refund for Seniors Receiving the Guaranteed Income Supplement

Government is committed to ensuring that seniors receiving the Guaranteed Income Supplement (GIS) who paid provincial income tax, get a refund of their provincial income tax. The 2014 tax year was the fifth year of this program.

2014 refund cheques will be mailed in September 2015. Some remaining 2010, 2011, 2012 and 2013 cheques will also be mailed at the same time. These cheques are refunds for late tax filings or tax reassessments and have only now been processed. It is possible that some individuals will receive cheques for more than one tax year around the same time.

"Income, or the lack of it, is one of the determinants of health. Leaving more income in the hands of low income seniors has the potential to improve their health and quality of life. Extra income can mean being able to replace an outdated eyeglass prescription or have grab bars installed in a bathroom. In the long run, these measures could prevent a fall, saving the health care system thousands and helping seniors remain independent."
- Anne Corbin, acting executive director of Community Links

Frequently Asked Questions

Why are seniors who receive GIS getting this income tax refund?
The Government of Nova Scotia is committed to helping make life more affordable for seniors by refunding provincial income tax to seniors who receive the GIS.

How much will an eligible senior receive?
What an individual receives depends on how much they pay in provincial income tax each year. The province will refund the amount of provincial income tax paid by seniors who received GIS.
The minimum refund payment will be $50 and the maximum refund payment will be $10,000.

Do seniors have to apply for this tax refund?
Only seniors who receive the GIS and who pay provincial taxes are eligible for this refund. Seniors do not have to apply or fill out any form. However, those who receive the GIS must file their tax returns every year as that information is used to process the refund.

I’m on GIS and I didn’t receive a cheque?
Many seniors who receive the GIS do not pay any provincial income tax. This refund is for seniors who receive the GIS and pay provincial income tax.

I received this tax refund for prior tax year(s) but why not 2014 tax year?
Starting from 2014 tax year, the Government of Nova Scotia introduced $1,000 non-refundable Age tax credit for seniors whose taxable income is less than $24,000. This new Age tax credit reduces provincial income tax payable to $0 for many seniors who used to receive this tax refund. You may be one of them. You can contact Canada Revenue Agency (CRA) at 1-800-959-8281 to confirm your provincial income tax payable amount, which is line #428 of your T1 tax return.

Is there a line on my income tax form I can look at to see if I’m eligible for this refund?
To be eligible, you must report income on line #146 of your T1 form and show provincial income tax payable on line # 428. Your Notice of Assessment from the CRA will also indicate if you have provincial taxes owed or paid for the year.

Do seniors have to claim this refund on their taxes next year?
No, the refund is tax-free.

I received a cheque for the 2010, 2011, 2012 or 2013 tax year. Why am I receiving this cheque now?
The Province recently received tax information from the CRA for individuals who filed their taxes later or who were reassessed. 

When will additional 2014 refund cheques be mailed?
Additional 2014 refunds will be mailed this winter after most income tax returns are assessed by the CRA. This second mailing will include those who filed their taxes late.

I’m not sure why I received this cheque. I’m not sure if I’m eligible. Is there any chance I’ll be reassessed and have the refund taken away? I’m concerned about cashing it, what should I do?
We can assure you that if you received a cheque, you have been deemed eligible for the 2014 refund. There wasn’t any application process for this refund; you were simply assessed based on your tax information from CRA. You do not need to worry about any reassessment; your refund will not be taken away. You can cash your cheque without any concerns.

Will the refund be paid to the estate of a senior who has died in the last taxation year?
The estate is entitled to the refund for any taxation year where the individual passed away after the end of the taxation year. For example, a 2014 refund will be paid to the estate of a senior who passed away in 2015, but will not be paid to the estate of a senior who died in 2014.

I have a question. Where can I call?
If you have any questions about your refund, please call 1-800-670-4357.