The More Opportunity for Skilled Trades and Occupations Tax Refund isn't part of your Canada Revenue Agency personal income tax forms (you don't apply for the tax refund when you file your income tax). The refund is administered by the Government of Nova Scotia (not Canada Revenue Agency).
Irving Shipbuilding Inc. has provided the required Statement of Employment directly to the department for eligible employees. If Irving Shipbuilding Inc. is one of your employers, you are not required to upload a signed Statement of Employment for this employer. Instead, please upload a blank Statement of Employment for this employer when prompted in the application form.
The Department is working with the Nova Scotia Health Authority (NSHA) and the IWK Health Centre (IWK) to streamline the information collection process for eligible nurses. In the meantime, eligible nurses with NSHA or IWK as an eligible employer can upload a blank Statement of Employment for this employer when prompted in the application form. Application processing times may experience some delays until this is finalized. If you have any questions or require further assistance, send an email to most@novascotia.ca.
The More Opportunity for Skilled Trades and Occupations (MOST) Tax Refund helps attract and retain youth to work in Nova Scotia in industries experiencing labour shortages. The refund returns the provincial portion of income tax paid on the first $50,000 of income earned by workers in eligible trades and occupations who are under 30.
Applications for the 2022 and 2023 income tax yearsIf you earn eligible income from an eligible employer in an eligible trade, film occupation, or nursing position in 2023, you can apply for the MOST tax refund after you file your income tax return and receive your 2023 Canada Revenue Agency Notice of Assessment.
The application deadline for eligible income earned in 2023 is June 30, 2025.
If you earned eligible income from an eligible employer in an eligible trade or film occupation in 2022, you can apply for the MOST tax refund until June 30, 2024. You will need your 2022 Canada Revenue Agency Notice of Assessment to be able to apply.
EligibilityTo qualify for the refund, you need to:
- file your income tax return (including Form NS428) and receive your Canada Revenue Agency Notice of Assessment for the tax year you are applying for
- be under 30 (in the tax year you are applying for)
- worked in Nova Scotia for an eligible employer in an
- eligible skilled trade or film occupation (during 2022)
- eligible skilled trade, nursing position or film occupation (during 2023)
- be registered as an apprentice or certified as a journeyperson in an eligible trade, if you worked in an eligible trade
- have a valid conditional or practising nursing license issued by the Nova Scotia College of Nursing, if you worked in an eligible nursing position
Complete eligibility requirements and detailed information about how the tax refund works is outlined in the More Opportunity for Skilled Trades and Occupations Tax Refund Guidelines (PDF).
Legislative authority for the MOST tax refund is contained in the
How to apply
- Review detailed criteria in the More Opportunity for Skilled Trades and Occupations Tax Refund Guidelines (PDF).
- Apply online for the tax refund.
- Check the application for details on all required supporting documents.
- Submit your completed application and supporting documents.
Before you start
Make sure you have:
- your Social Insurance Number
- a copy of your income tax return (including T1 Form and Form NS428) for the tax year you are applying for
- your 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 are applying 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 number (and location of certification) or red seal number, if applicable
- Nova Scotia College of Nursing Registration/License number, if applicable
- T4 Statement of Remuneration Paid for each eligible employer where you earned eligible income during the tax year you are applying for, if applicable
- Statement of Employment (PDF) for each eligible employer where you earned eligible income in the tax year you are applying for, if applicable
- Declaration of Self-Employment (PDF) for the tax year you are applying for, if applicable
Apply onlineWhen you apply online you need to upload required supporting documents.
Start now
Apprenticeship
For information about apprenticeship (including how to register as an apprentice or become certified as a journeyperson) contact the Nova Scotia Apprenticeship Agency.
Nursing
For information about working as a nurse in Nova Scotia, contact the Nova Scotia College of Nursing.
Related information
Budget 2023-24 Advances Solutions for More Healthcare Faster (news release)
More Opportunity for Skilled Trades and Occupations Tax Refund - Declaration of Self-Employment (PDF)
More Opportunity for Skilled Trades and Occupations Tax Refund - Guidelines (PDF)
More Opportunity for Skilled Trades and Occupations Tax Refund - Statement of Employment (PDF)
New Program to Help Attract and Retain Young Skilled Workers (news release)
Program Expands to Attract and Retain Young, Skilled Film and Video Workers (news release)