Form TD1NS (2026) — Nova Scotia Personal Tax Credits Return

What is Form TD1NS?

Form TD1NS, the 2026 Nova Scotia Personal Tax Credits Return, is the Canada Revenue Agency (CRA) form for people with taxable income in Nova Scotia. It sits beside the federal TD1: the federal form covers federal tax, and the TD1NS lists the Nova Scotia non-refundable credits your employer or payer should allow when working out the provincial tax taken from your pay or pension.

The 2026 Nova Scotia form has 12 lines. Its basic personal amount is printed at $11,932, and the spouse and eligible dependant amounts use the same $11,932 maximum, reduced once the other person's net income passes $888. Nova Scotia keeps a tuition and education line — your fees plus $200 or $60 for each month of study — and has separate caregiver and infirm-dependant amounts with their own income limits. Several of these figures differ noticeably from the federal TD1, so it's worth filling the provincial form carefully rather than copying across.

FileIt asks each question in plain language and prints your answers into the CRA's own fillable PDF (edition TD1NS E (26)). Names and date of birth can be pre-filled from the People records in your vault, and FileIt works out the age amount, pension income amount, tuition and education amounts, disability amount, spouse or eligible dependant amount and the line 12 total. The finished PDF is saved in the person's vault folder, ready for optional e-signature. You give it to your employer or payer yourself — FileIt never sends it. Filling forms is free on every FileIt plan.

Who needs to fill out Form TD1NS?

• Everyone employed in Nova Scotia who starts with a new employer, and every pensioner residing in Nova Scotia with a new payer.
• University and college students in Nova Scotia who will pay more than $100 per institution in tuition fees.
• Nova Scotians who will be 65 or older on December 31, 2026, and people receiving a workplace pension.
• People supporting a spouse, common-law partner or eligible dependant with little or no income.
• Caregivers of a parent or grandparent aged 65 or older, or of an infirm adult relative.
• Anyone claiming the disability amount through Form T2201, or taking over a spouse's or dependant's unused credits.

When to use Form TD1NS

• When you start with a new employer or payer and will receive salary, wages, commissions, pensions, employment insurance benefits or other remuneration.
• When you want to change amounts you claimed before, for example because your number of eligible dependants changed.
• At the start of a school year, so your tuition and education amounts are reflected in your deductions.
• When your spouse's income changes, you turn 65 or you begin caring for a relative.
• When you move to a job in Nova Scotia from another province.

What you need before you start

• Your social insurance number, full name, date of birth, address and postal code.
• Your employee number, if you have one.
• Your estimated 2026 net income, if you will be 65 or older by year end.
• Your expected annual pension from a pension plan or fund.
• The tuition fees you will pay in 2026 and the number of months you will be a full-time or part-time student.
• The estimated net income of your spouse, common-law partner or eligible dependant.
• The net income of any relative you care for, if you will claim line 8 or 9.
• Whether you will claim the disability amount using Form T2201.
• Your federal TD1.

What’s on Form TD1NS

The 2026 edition has 2 pages. FileIt asks for it in 4 parts, and it is signed by Employee:

1. Your detailsEmployee
2. Lines 1–12: Your Nova Scotia claim amountsEmployee
3. Other choices (page 2)Employee
4. CertificationEmployee

How to fill out Form TD1NS, step by step

1 Identification

Fill in your last name, first name and initial(s), date of birth (YYYY/MM/DD), employee number, address, postal code and social insurance number. Non-residents also give their country of permanent residence.

Match the details you give on your federal TD1.

2 Line 1 — Basic personal amount

Every person employed in Nova Scotia and every pensioner residing in Nova Scotia can claim this amount, which the 2026 fillable form already shows as $11,932. If you'll have more than one employer or payer at the same time, check the page 2 instructions first.

3 Line 2 — Age amount

If you'll be 65 or older on December 31, 2026, and your net income will be $30,828 or less, enter $5,826. Between $30,828 and $69,668 you may claim a partial amount using the line 2 section of Form TD1NS-WS. FileIt calculates it from your estimated net income.

4 Line 3 — Pension income amount

Enter whichever is less: $1,173 or your estimated annual pension from a pension plan or fund. Canada Pension Plan, Quebec Pension Plan, old age security and guaranteed income supplement payments aren't included.

5 Line 4 — Tuition and education amounts

For students at a university, college or institution certified by Employment and Social Development Canada who will pay more than $100 per institution in tuition fees. Enter your total tuition fees plus $200 for each month as a full-time student, $200 for each month as a part-time student with a mental or physical disability, and $60 for each month as a part-time student without one.

In FileIt you enter the fees and the months; the total is calculated for you.

6 Line 5 — Disability amount

If you will claim the disability amount on your return with Form T2201, Disability Tax Credit Certificate, the 2026 edition says to enter $7,341.

7 Line 6 — Spouse or common-law partner amount

Enter $11,932 if you support your spouse or common-law partner, they live with you, and their net income for the year will be $888 or less. If their income will be between $888 and $12,820, the line 6 section of Form TD1NS-WS gives a partial amount: $12,820 minus their net income. Count income earned both before and during the marriage or common-law relationship.

8 Line 7 — Amount for an eligible dependant

The same $11,932 and $888 to $12,820 range apply, but only if you don't have a spouse or common-law partner (or have one who doesn't live with you and you're not supporting or supported by them), and the dependant is related to you and lives with you. You can't claim both line 6 and line 7.

9 Line 8 — Caregiver amount

Enter $4,898 if you take care of a dependant who lives with you — your or your spouse's parent or grandparent aged 65 or older, or an infirm relative aged 18 or older — whose net income will be $13,677 or less. A partial amount applies between $13,677 and $18,575 (line 8 section of TD1NS-WS). You enter this yourself in FileIt.

10 Line 9 — Amount for infirm dependants age 18 or older

Nova Scotia's figure here is lower than its caregiver amount: $2,931 if you support an infirm dependant aged 18 or older who lives in Canada, is related to you or your spouse, and has net income of $5,953 or less. A partial amount applies between $5,953 and $8,884. You can't claim someone here whom you claimed on line 8.

11 Lines 10 and 11 — Amounts transferred

Line 10 is for the unused part of your spouse's age amount, pension income amount, tuition and education amounts or disability amount. Line 11 is for a dependant's unused disability amount, or the unused tuition and education amounts of your (or your spouse's) dependent child or grandchild.

12 Line 12 — Total claim amount

Add lines 1 to 11. Your employer or payer uses this total to work out your Nova Scotia tax deductions.

13 Page 2 — Choices and certification

If you have more than one employer or payer at the same time and already claimed your credits on another 2026 TD1NS, and your total income will be more than those credits, tick the first box — line 12 becomes 0. Tick the second box if your total income will be less than your line 12 total, so no tax is deducted. Extra tax is requested on the federal TD1; reduced deductions for items not on the form use Form T1213. Sign and date the Certification.

Common mistakes to avoid

• Claiming the full $11,932 spouse or dependant amount when the other person's net income will be more than $888.
• Entering tuition fees on line 4 but leaving out the $200 or $60 monthly education amounts.
• Using the Nova Scotia caregiver figure ($4,898) on line 9, where the 2026 infirm-dependant amount is $2,931.
• Claiming the same dependant on both line 8 and line 9.
• Copying amounts from the federal TD1 — Nova Scotia's age, pension and disability figures are different.
• Claiming full credits with two employers at the same time instead of ticking the page 2 box.
• Sending the TD1NS to the CRA instead of giving it to your employer or payer.

After you fill it out

Review the PDF, then sign and date the Certification on page 2 — by FileIt's optional e-signature or with a pen on a printed copy. Give the TD1NS to your employer or payer with your federal TD1. It isn't sent to the CRA, and FileIt does not deliver it on your behalf. Keep any TD1NS-WS worksheet you used for your own records.

The completed form is stored in the person's FileIt vault folder, so you can look back at what you claimed. Fill out a new TD1NS when you start or finish studying, your spouse's income changes, you begin caring for a relative, you turn 65, or your employer asks for the new year's form.

Form TD1NS: frequently asked questions

Official sources

• Blank form (PDF), published by Canada Revenue Agency (CRA): https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ns/td1ns-fill-26e.pdf
• Official instructions and guidance: https://www.canada.ca/en/revenue-agency/services/forms-publications/td1-personal-tax-credits-returns/td1-forms-pay-received-on-january-1-later/td1ns.html
• Edition shown on this page: TD1NS E (26) (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Canada Revenue Agency (CRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.

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