BILL NO. 73
(as introduced)
1st Session, 65th General Assembly
Nova Scotia
3 Charles III, 2025
Private Member's Public Bill
Income Tax Act
(amended)
Rod Wilson
Halifax Armdale
First Reading: March 6, 2025
Second Reading:
Third Reading:
Explanatory Note
This Bill creates a primary caregiver tax credit allowing an individual to claim a $1,400 income tax credit if the individual acted as the primary caregiver for a qualified care recipient in the year.
An Act to Amend Chapter 217
of the Revised Statutes, 1989,
the Income Tax Act,
Respecting a Primary Caregiver Tax Credit
Be it enacted by the Governor and Assembly as follows:
1 Clause 22A(1)(b) of Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, as enacted by Chapter 3 of the Acts of 2024, is amended by striking out "and subsection 10G(1)" and substituting ", subsections 10G(1) and 38D(2)".
2 Chapter 217 is further amended by adding immediately after Section 38C the following heading and Section:
(a) "creditable period" of a primary caregiver in relation to a qualified care recipient means the period that
- (i) begins 90 days after the date on which the caregiver most recently began providing care or supervision as the recipient's primary caregiver; and
(b) "home care services" means the community-based services that provide support to individuals who require health services or assistance with daily-living activities;
(c) "interruption period", in relation to a period of care of a qualified care recipient, means, subject to the regulations, a period of more than 14 consecutive days during which
- (i) the recipient is hospitalized or temporarily residing in a personal care home or other institution,
(ii) the recipient has temporarily ceased to be a qualified care recipient, or
(iii) the recipient's primary caregiver has not provided care or supervision to the recipient,
and includes a period prescribed by the regulations as an interruption period;
(d) "primary caregiver", in relation to a qualified care recipient for a taxation year, means an individual who
- (i) is resident in the Province at the end of the taxation year,
(ii) without reward or compensation of any kind other than the tax credit under this Section, personally provides care or supervision to the recipient,
(iii) is not the spouse or common-law partner of a person who receives compensation for providing care or supervision to the recipient, and
(iv) has, in or before the taxation year for which the individual is claiming the primary caregiver tax credit in relation to the recipient, filed a registration form for that recipient, completed in accordance with the instructions on the form, with the Minister of Finance and Treasury Board of the Province;
(e) "qualified care recipient", in relation to a taxation year, means an individual who
- (i) is resident in the Province at the end of the taxation year;
(ii) is entitled to receive insured professional services under the Health Services and Insurance Act;
(iii) ordinarily resides in a private home or apartment in the Province; and
(iv) under the most recent assessment made by a health-care professional, whose name and profession are listed in the registration form, is assessed as requiring care at a level prescribed by the regulations;
(f) "registration form" means the form approved by the Minister of Finance and Treasury Board for the Province for registering an individual as the primary caregiver in relation to a qualified care recipient.
(2) Subject to subsection (4), an individual's primary caregiver tax credit for a taxation year after 2025 is $1,400 if
(a) the individual has a creditable period within the taxation year in relation to a qualified care recipient; and
(b) no other individual claims a primary caregiver tax credit for that year in relation to that recipient.
(3) The Governor in Council may make regulations
(a) for the purpose of the definition of "interruption period" in subsection (1),
- (i) prescribing circumstances in which a period is not an interruption period or in which days are not to be considered part of an interruption period, and
(b) prescribing levels of care for the purpose of this Section;
(c) defining any word or expression used but not defined in this Section;
(d) respecting any matter or thing that the Governor in Council considers necessary or advisable to effectively carry out the intent and purpose of this Section.
(4) The money required for the purpose of this Section must be paid out of money appropriated for that purpose by the Legislature.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2025 Crown in right of Nova Scotia. Created March 6, 2025. Send comments to legc.office@novascotia.ca.
