Eligibility
To be eligible, you must:
- be a graduate of an eligible program from an approved institution on or after January 1, 2006; this includes eligible post-secondary programs outside Nova Scotia
- be a resident of Nova Scotia and file a 2006 or later Tax return
- claim the credit on your tax return. Provincial certificates are no longer required to claim the credit.
- claim this credit in the year you graduate; any unused portion may be claimed in the following two years
- claim this credit only once
Eligible Program
To receive the Graduate Tax Credit, you must graduate from a program that is offered on a full-time basis (even if you took it part time) that is offered through an approved institution. Full time means 60 per cent of a full course load, or a minimum of 20 hours per week of study.