The Nova Scotia Affordable Living Tax Credit (NSALTC) is a tax-free payment for Nova Scotians with low and modest incomes. It was created to offset the HST and help with everyday costs. You don’t apply for it. The Canada Revenue Agency (CRA) adds it to your federal Canada Groceries and Essentials Benefit (CGEB) deposit four times a year.
How much you’ll get
Your amount is based on your adjusted family net income from the previous year’s tax return. For payments from July 2026 to June 2027, the CRA uses your 2025 return.
| Part of the credit | Amount a year (July 2026 to June 2027) |
|---|---|
| Base amount, individual or couple | $255.00 |
| Each child under 19 | $60.00 |
| Reduction | 5% of adjusted family net income over $30,000 |
The reduction works out to 5 cents for every dollar of family income over $30,000. The yearly amount is split across the four payments.
Example 1: A single senior with adjusted family net income of $22,000 is under the $30,000 threshold, so they get the full $255 a year. That’s about $63.75 a payment.
Example 2: A couple with two children and family net income of $34,000 starts with $255 plus $120 for the children, which makes $375. Their income is $4,000 over the threshold, so the credit drops by $200 (5% of $4,000). They get $175 a year, or about $43.75 a payment.
For a single person or a couple with no children, the credit runs out at $35,100 of family net income.
Who qualifies
- You live in Nova Scotia.
- You filed a tax return for the previous year. Your spouse or common-law partner must file too.
- Your adjusted family net income is low enough that the 5% reduction doesn’t bring your credit to zero.
- Couples get one credit per family. The CRA pays it to one spouse.
How to get it
You don’t need a separate form. File your tax return every year, even if you had no income, and the CRA works out your NSALTC along with your CGEB. It arrives in the same deposit, or the same cheque if you don’t have direct deposit.
If you’ve just moved to Nova Scotia, update your address with the CRA. The credit is based on the province you lived in, so a wrong address can mean a wrong amount.
What changed in 2026
The NSALTC itself didn’t change in 2026. It’s still $255 plus $60 per child, with the same $30,000 threshold. The federal payment it rides on did change. In July 2026 the GST/HST credit was renamed the Canada Groceries and Essentials Benefit. The NSALTC is now paid alongside the CGEB, on the same dates the GST/HST credit used to be paid.
Payment late, missing or different?
The NSALTC comes in the same deposit as your CGEB, so check for one deposit, not two. The calendar at the top of this page shows the dates.
- Wait 10 working days after the payment date. Mail can be slow.
- Check CRA My Account for your payment details and your latest benefit notice.
- If it’s still missing, call the CRA at 1-800-387-1193.
Common reasons for a missing or smaller payment:
- You or your spouse didn’t file last year’s tax return.
- Your family income went up, so the 5% reduction is larger.
- You changed your address or bank account and the CRA doesn’t have the new one.
- Your marital status or number of children changed.
Watch for scams. The CRA never asks you to pay a fee to get a benefit, and never asks for gift cards, cryptocurrency or your passwords by text or email. If a message says you’re owed a “rebate” and asks you to click a link, don’t. Sign in to CRA My Account yourself instead.
Other help you might be missing
- Canada Groceries and Essentials Benefit: the federal payment the NSALTC is added to. If you get one, you probably qualify for the other.
- Nova Scotia Poverty Reduction Credit: $125 four times a year for people without children who were on Income Assistance all last year.
- Nova Scotia Seniors Care Grant: $750 for seniors 65 and over with household income up to $45,100. You have to apply.
- Nova Scotia Child Benefit and the Canada Child Benefit: monthly payments for families with children under 18.
- Guaranteed Income Supplement: a monthly top-up for low-income seniors who get Old Age Security.
- Not sure what else you qualify for? Try our benefits checkup.
Common questions
When is the Nova Scotia Affordable Living Tax Credit paid?
On the same days as the Canada Groceries and Essentials Benefit, four times a year: early January, April, July and October. The calendar at the top of this page lists the exact dates.
Why don’t I see a separate NSALTC deposit?
The CRA combines it with your CGEB into one payment. Your CRA benefit notice shows how much of the total is the NSALTC.
Do I need to apply for the Affordable Living Tax Credit?
No. You only need to file your tax return each year. The CRA checks whether you qualify.
Can I get it if I have no income?
Yes. Filing a tax return with zero income still counts, and it means you’ll get the full amount if you qualify.
How much is the NSALTC for a family?
$255 a year for an individual or couple, plus $60 for each child under 19. It’s reduced by 5% of family net income over $30,000.