Primary Caregiver Tax Credit Introduced

Summary#

This bill creates a new Primary Caregiver Tax Credit in Nova Scotia. It gives a set amount to unpaid people who provide ongoing care at home to someone who needs help with daily living. The first year it applies is the 2026 tax year.

• Sets a $1,400 annual tax credit for an eligible unpaid primary caregiver.
• Caregiver must register with the Province and be a Nova Scotia resident at year end.
• The person cared for must live in a private home or apartment, be covered by Nova Scotia health insurance, and be assessed by a health-care professional as needing a set level of care (to be defined by regulations).
• You must provide care for at least 90 days before the credit counts for a given year, and only one person can claim the credit for the same care recipient in a year.
• Lets the government set more details by regulation (care levels, what counts as an interruption in care).
• Updates a technical reference in the Income Tax Act so this new credit fits with existing tax rules.

What it means for you#

• Primary caregivers

  • You can claim $1,400 for a year if you are the main, unpaid caregiver for someone who qualifies and you live in Nova Scotia at year end.
  • You must register as the primary caregiver for that person using a provincial form. A health-care professional must assess the person’s care needs and be listed on the form.
  • You need to have provided care for at least 90 days. The credit “clock” starts after day 90, so your 90th day must fall within the tax year you claim.
  • You cannot get paid for the care from any other source. Also, you cannot claim if your spouse or common‑law partner is paid to care for the same person.
  • Only one caregiver can claim for the same care recipient in a given year.

• Care recipients and families

  • The person receiving care must live in a private home or apartment in Nova Scotia and have Nova Scotia health coverage.
  • Hospital stays or temporary moves to an institution that last more than two weeks count as an “interruption,” but they do not end eligibility unless the break lasts three years. More details may be set by regulation.
  • This credit may help keep care at home by giving some financial relief to the main unpaid caregiver.

• Timing

  • Applies to tax years after 2025. First claims would be filed with 2026 tax returns (usually in spring 2027).

Expenses#

No publicly available information.

Proponents' View#

• Helps unpaid caregivers who allow seniors and people with disabilities to remain at home.
• Recognizes the value of family and friend caregiving with a simple, flat credit.
• May reduce pressure on hospitals and long-term care by supporting home care.
• Clear rules and a registration process help prevent double-claiming and fraud.
• Flexibility to set care levels and other details by regulation lets the program adjust over time.

Opponents' View#

• The $1,400 amount may be too small compared with the time and costs caregivers take on.
• Rules may exclude many families, such as those whose loved one is in long-term care or whose caregiver receives any pay.
• The 90‑day wait and registration paperwork could delay help and add red tape.
• Only one person can claim per care recipient, which may feel unfair in families sharing care.
• Because funding depends on the provincial budget, there is a risk the credit could be limited or changed in future years.