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Graduate Tax Credit

This credit is available to anyone living in Nova Scotia who graduated from an eligible post-secondary program in 2006, 2007 and 2008.

For those who graduated in 2006 or 2007, this credit reduces Nova Scotia income taxes by $1,000.

For those graduating in 2008, the graduate tax credit is $2,000.

EligibilityTo be eligible, you must:

  • Be a graduate of an eligible program from an approved institution in 2006, 2007 or 2008; this includes eligible post-secondary programs outside Nova Scotia
  • Be a resident of Nova Scotia and file a Nova Scotia tax return for 2006, 2007 and 2008 
  • You need to claim this credit in the year of graduation

Eligible ProgramsTo receive the Graduate Tax Credit, you must graduate from a program that is offered on a full-time basis (even if you took it part time) that is offered through an approved institution. Full time means 60 per cent of a full course load, or a minimum of 20 hours per week of study.

Approved InstitutionsThe Graduate Tax Credit is not restricted to those who graduated from Nova Scotia institutions. Nova Scotia offers the credit to graduates from any institution recognized by designated authorities under the Canada Student Financial Assistance Act, including universities, colleges, schools and institutes across Canada and some international locations.

If you want to check whether your institution is on the approved list, the latest version is posted on the Canada Student Loans Program website.

How to ApplyClaim the credit on your tax return.

  • You can attach a copy of your diploma to your tax return (paper version). If you are filing electronically, keep all of your documents in case the Canada Revenue Agency asks to see them
  • You can claim this credit only once, even if you graduate from more than one post-secondary eligible program
  • Claim this credit in the year you graduate; any unused amount may be claimed in the following two years
  • If you graduated in 2006, 2007 or 2008 but you did not claim the credit in the year you graduated, you can request an adjustment to your T1 return for that year. Contact the Canada Revenue Agency at 1.800.959.8281

Graduate Tax Credit

Orange ClockFor More Information


Ben R. McBeth
Policy Analyst
Tel: 902.424.2409
Email: gov.ns.ca


The Canada Revenue Agency (CRA) administers the Graduate Retention Rebate on behalf of the province. The CRA can answer your personal income tax questions for both federal and provincial income tax systems.


Toll-Free
: 1.800.959.8281