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Protected B when completed 

Nova Scotia Tax

T3NS


2023
 
 
 
Complete this form for a trust resident in Nova Scotia or for a non-resident trust that carries on a business through a permanent establishment in Nova Scotia.
Include a completed copy of this form with the trust's return.
 
Taxable income (line 43 of the return)    1
 

Step 1 – Nova Scotia tax on taxable income

 
Graduated Rate Estates (GRE) or Qualified Disability Trusts (QDT)
 
Use the amount on line 1 to determine which one of the following columns you have to complete.
 


If the amount from line 1 is:
 

$29,590 or less
more than $29,590,
but not more than
$59,180
more than $59,180,
but not more than
$93,000
more than $93,000,
but not more than
$150,000

more
than $150,000
 
Enter the amount from line 1.    2
Base amount    3
Line 2 minus line 3   = = = = =  4
Rate   x                 8.79% x                14.95% x               16.67% x               17.5% x               21%  5
Line 4 multiplied by line 5   = = = = =  6
Tax on base amount   + + + + +  7
Nova Scotia tax on taxable income    
(line 6 plus line 7)   = = = = =  8
 
Trusts other than GRE and QDT
   
Nova Scotia tax on taxable income: (amount from line 1) x  21% =    9
 

Step 2 – Donations and gifts tax credit

Total donations and gifts
  Line 14 of Schedule 11A 13212  
  On the first $200 or less   x  8.79% =    10
  On the remainder   x  21% =   +  11
  Donations and gifts tax credit (line 10 plus line 11) 13214 = 12
 

Step 3 – Nova Scotia tax

Enter the amount from line 8 or line 9 above. 13201 13
Nova Scotia recovery tax (line 42 of Form T3QDT-WS) 13204 + 14
Subtotal (line 13 plus line 14)   =  15
 
Donations and gifts tax credit (line 12)    16
 
Dividend tax credit
  Line 24 of Schedule 8 x 32.14% = 13218 + 17
  Line 31 of Schedule 8 x 22.94% = 13215 + 18
Minimum tax carryover
  Line 19 of Schedule 11 x  57.5% = 13216 + 19
Total credits (add lines 16 to 19)   =  ►  20
Subtotal (line 15 minus line 20. If negative, enter "0".)   =  21
 
Nova Scotia additional tax for minimum tax purposes (amount B from Chart 3 of Schedule 12) 13202 + 22
Subtotal (line 21 plus line 22) 13205 =  23
Nova Scotia foreign tax credit
(from Form T3 PFT, T3 Provincial or Territorial Foreign Tax Credit) 13230 24
 
Total Nova Scotia political contributions 13241  25
Allowable political contribution tax credit (line 25 X 75% = maximum $750 ) 13240 + 26
Total credits (line 24 plus line 26)   =  ►  27
 
Nova Scotia tax (line 23 minus line 27. If negative, enter "0".) 13260 =  28
Enter the amount of line 28 on line 45 of the return.
 
If you have questions...
If you have questions about Nova Scotia tax, visit the Canada Revenue Agency (CRA) website at canada.ca/taxes, or call 1-800-959-8281.
 
See the privacy notice on your return.
 
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