The More Opportunity for Skilled Trades Tax Refund isn’t part of your Canada Revenue Agency 2022 personal income tax forms (you don’t include any information on the forms about the refund). The refund will be administered by the Government of Nova Scotia (not Canada Revenue Agency). Additional information about the application process to come.

The More Opportunity for Skilled Trades (MOST) Tax Refund helps attract and retain youth to work in Nova Scotia in industries experiencing labour shortages. The refund returns provincial income tax paid on the first $50,000 of income earned by workers in eligible skilled trades and occupations who are under 30.

Eligibility

To qualify for the refund, you need to be under 30 (in the 2022 income tax year) and meet 1 of the following criteria:

• be employed and registered as an apprentice or certified journeyperson in an eligible trade
• be employed in an eligible film or video industry occupation as an operator

Learn more: Eligible Trades and Occupations under MOST (PDF)

The More Opportunity for Skilled Trades Tax Refund starts in 2023 (with eligibility based on the 2022 income tax year). After you file your income tax return and receive your 2022 Canada Revenue Agency Notice of Assessment, workers in eligible skilled trades and occupations can apply for the refund.

Apprenticeship

For information about apprenticeship (including how to register as a apprentice or become certified as a journeyperson) contact the Nova Scotia Apprenticeship Agency.

How to apply

Information about the application process to come.

Changes for 2024 (2023 income tax year)

Starting in 2024 (with eligibility based on the 2023 income tax year), the More Opportunity for Skilled Trades Tax Refund is expanding to include nurses. To qualify for the refund, nurses need to be under 30 (in the 2023 income tax year) and be a registered nurse, licensed practical nurse or nurse practitioner who works (in 2023) for a publicly funded employer (like Nova Scotia Health Authority, Emergency Medical Care Inc, continuing care and disability support programs, and publicly funded schools as part of the School Health Partnership Program).

Related information

Budget 2023-24 Advances Solutions for More Healthcare Faster (news release)

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)