Government of Nova Scotia, Canada
Header - Service Directory

Use the Services Directory to quickly access information on all of the services provided by the NS Department of Finance and Treasury Board.

Provincial Income Tax Refund for Seniors Receiving the Guaranteed Income Supplement

The Province of Nova Scotia is committed to helping make life more affordable for seniors who receive the federal Guaranteed Income Supplement (GIS) by refunding back to them their provincial income tax. This program has been in place since 2010.

Tax Refund Amount
If you are eligible, the amount you receive depends on how much you pay in provincial income tax that taxation year. The minimum refund is $50 and the maximum refund is $10,000.

The refund is not taxable.

Eligibility
This tax refund is only available to seniors who receive the GIS and pay provincial income tax. Seniors who receive the GIS but do not pay provincial income tax are not eligible.

In order to be eligible for the provincial income tax refund for any given taxation year, you must meet the following requirements:

  • be at least 65 years old by the end of the taxation year,
  • report income on line #14600 of your personal income tax return for that taxation year, and
  • have provincial income tax payable on line #42800 of your personal income tax return for that taxation year.

If an eligible individual passed away during the taxation year, no tax refund will be provided. However, if the individual passed away after the end of taxation year, their estate is entitled to the tax refund.

How to Apply
There is no application process. The province processes the tax refunds using information from personal income tax returns filed each year with the Canada Revenue Agency (CRA). In order to receive the tax refund, eligible individuals must file their personal income tax return with the CRA and keep their address up to date with the CRA.

If you are eligible and you filed your personal income tax return on time and were assessed in a timely manner by the CRA, you can expect to receive your cheque in August of that year.

If you are eligible and you were late in filing your personal income tax return or were re-assessed by the CRA, you can expect to receive your cheque in January of the following year.

Eligible individuals may receive a refund of provincial income tax payable from a previous taxation year. This is only applicable to individuals who were late in filing their personal income tax return or were re-assessed by the CRA.

Related Legislation and Regulations


Orange ClockFor More Information


Questions about the tax refund for GIS seniors? Call toll-free:1.800.387.1193