2018 Worksheet NS428 - canada.ca

1 Worksheet NS4282018 Protected B when completedUse the following charts to calculate the amounts to report on Form NS428 , Nova Scotia Tax and Credits. Keep this Worksheet for your records. Do not attach it to your 5804 Basic personal amountIf the amount from line 260 of your return is: $25,000 or less, enter $11,481 on line 5804 of Form NS428 $75,000 or more, enter $8,481 on line 5804 of Form NS428 Otherwise, complete the following calculation:1 Base amount2 Supplement amount3 Amount from line 260 of your return4 Income threshold 5 Line 3 minus line 4 (if negative, enter "0")=6 Applicable rate 7 Multiply line 5 by line 8 Line 2 minus line 7 (if negative, enter "0")= +9 Line 1 plus line 8(maximum $11,481)=Enter this amount on line 5804 of Form 5808 Age amountComplete this calculation if you were born in 1953 or amount2 Amount from line 236 of your return3 Income threshold 4 Line 2 minus line 3 (if negative, enter "0")=5 Applicable rate 6 Multiply line 4 by line 7 Line 1 minus line 6 (if negative, enter "0")

2 =8 Supplement amount9 Amount from line 260 of your return10 Income threshold 11 Line 9 minus line 10 (if negative, enter "0")=12 Applicable rate 13 Multiply line 11 by line 14 Line 8 minus line 13 (if negative, enter "0")= +15 Line 7 plus line 14(maximum $5,606)=Enter this amount on line 5808 of Form 8, 3, 25, 4, 30, 1, 25, NS428 (continued)Protected B when completedLine 5812 Spouse or common-law partner amount1 Base amount2 Enter your spouse's or common-law partner's net income (line 236 of their return) or $848,whichever is more. 3 Line 1 minus line 2 (if negative, enter "0")(maximum $8,481) 4 Supplement amount5 Amount from line 260 of your return6 Income threshold 7 Line 5 minus line 6 (if negative, enter "0")=8 Applicable rate 9 Multiply line 7 by line 10 Line 4 minus line 9 (if negative, enter "0")=11 Spouse's or common-law partner's net income (line 236 of their return) 12 Line 10 minus line 11 (if negative, enter "0")= +13 Line 3 plus line 12(maximum $11,481)=Enter this amount on line 5812 of Form 5816 Amount for an eligible dependant1 Base amount2 Enter your dependant's net income (line 236 of their return)

3 Or $848, whichever is more. 3 Line 1 minus line 2 (if negative, enter "0")(maximum $8,481) 4 Supplement amount5 Amount from line 260 of your return6 Income threshold 7 Line 5 minus line 6 (if negative, enter "0")=8 Applicable rate 9 Multiply line 7 by line 10 Line 4 minus line 9 (if negative, enter "0")=11 Dependant's net income (line 236 of their return) 12 Line 10 minus line 11 (if negative, enter "0")= +13 Line 3 plus line 12(maximum $11,481)=Enter this amount on line 5816 of Form 5820 Amount for infirm dependants age 18 or olderComplete this calculation for each dependant. 1 Base amount2 Dependant's net income (line 236 of their return) 3 Line 1 minus line 2 (if negative, enter "0")(maximum $2,798)=4If you claimed this dependant on line 5816, enter the amount claimed.

4 5 Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0")=If you are claiming this amount for more than one dependant, enter the total amount on line 5820 of Form 9, 3, 25, 9, 3, 25, 8, B when completedWorksheet NS428 (continued)Line 5840 Caregiver amountComplete this calculation for each dependant. 1 Base amount2 Dependant's net income (line 236 of their return) 3 Line 1 minus line 2 (if negative, enter "0")(maximum $4,898)=4If you claimed this dependant on line 5816, enter the amount claimed. 5 Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0")=If you are claiming this amount for more than one dependant, enter the total amount on line 5840 of Form 5844 Disability amount (for self)Complete this calculation if you were under 18 years of age on December 31, 2018.

5 1 Maximum amount2 Total child care and attendant care expenses for you claimed by you or by another person3 Threshold for child and attendant care expenses 4 Line 2 minus line 3 (if negative, enter "0")= 5 Line 1 minus line 4 (if negative, enter "0")=Enter on line 5844 of Form NS428 $7,341 plus the amount from line 5 (maximum $10,790), unless you are completing this chart to calculate the amount at line 5848. Line 5848 Disability amount transferred from a dependantComplete this calculation for each amount2If the dependant was under 18 years of age on December 31, 2018, enter the amount from line 5 of the chart for line 5844 for the dependant.

6 If the dependant was 18 years of age or older, enter "0".+3 Add lines 1 and of amounts your dependant can claim on lines 5804 to 5840 of their Form NS428 +5 Add lines 3 and 's taxable income (line 260 of their return) 7 Allowable amount for this dependant: line 5 minus line 6 (if negative, enter "0") Enter on line 5848 of Form NS428 the amount from line 3 or line 7, whichever is you are claiming this amount for more than one dependant, enter the total amount on line 5848 of Form :If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply.

7 Contact the Canada Revenue Agency to find out how much you can claim. 5003-D 18, 3, 2, 7, B when completedWorksheet NS428 (continued)Line 5872 Allowable amount of medical expenses for other dependantsComplete this calculation for each expenses for other dependants2 Enter $1,637 or3% of the dependant's net income (line 236 of their return), whichever is less. 3 Line 1 minus line 2 (if negative, enter "0")=If you are claiming this amount for more than one dependant, enter the total amount on line 5872 of Form 6152 Nova Scotia dividend tax creditCalculate the amount to enter on line 6152 of Form NS428 by completing one of the following calculations: If you entered an amount on line 120 of your return but no amount on line 180, complete the following: Amount from line 120 of your return this amount on line 6152 of Form NS428 .

8 If you entered amounts on lines 120 and 180 of your return, complete the following:1 Amount from line 120 of your return2 Amount from line 180 of your return 3 1 minus line 2=5 +6 Add lines 3 and this amount on line 6152 of Form