73ProvincialSocial Policy
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Income Tax Act (amended)

Chamber

nova_scotia

Stage

Introduced

This Nova Scotia bill would create a tax credit for people who provide unpaid care to family members or others.

Key Changes

  • Creates a new Primary Caregiver Tax Credit under Nova Scotia's Income Tax Act
  • Provides a provincial tax credit to individuals who give unpaid care to someone in need
  • Recognizes informal caregiving (for family, friends, or neighbours) as eligible for tax relief
  • Amends Chapter 217 of the Revised Statutes of Nova Scotia, 1989

Gotchas

  • The full text of the bill's specific eligibility criteria, credit amounts, and definitions are not included in the provided text, so exact details are unknown.
  • As a Private Member's Bill introduced by an NDP member in what appears to be a legislature where NDP is not the governing party, the bill may face challenges advancing through all legislative stages.
  • The bill only reached First Reading as of the available information, meaning it has not yet been debated or studied in committee.
  • The fiscal cost to the provincial government in foregone tax revenue is not specified in the available text.

Who's Affected

  • Unpaid primary caregivers in Nova Scotia
  • Family members caring for elderly, disabled, or ill relatives
  • Nova Scotia provincial income taxpayers who provide informal care
  • People receiving care from informal caregivers

Summary

Bill 73 is a proposed amendment to Nova Scotia's Income Tax Act that would introduce a Primary Caregiver Tax Credit. This credit would provide financial relief to individuals who voluntarily and without pay care for a family member, friend, or neighbour who needs assistance due to age, disability, or illness. The bill was introduced by NDP MLA Rod Wilson from Halifax Armdale as a Private Member's Bill in March 2025. It is intended to recognize and support the significant unpaid work done by caregivers across the province, who often sacrifice income or career opportunities to look after loved ones. If passed, eligible caregivers would be able to claim a tax credit on their provincial income tax return, reducing the amount of provincial tax they owe. The bill targets a gap in financial support for those who provide informal, unpaid care outside of the formal healthcare system.

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