More Opportunity For Skilled Trades Refund (MOST) Program Opens

April 13, 2023

Young Nova Scotians can now apply for the More Opportunity for Skilled Trades (MOST) provincial income tax refund.

Beginning with the 2022 tax year, the refund will return the provincial income tax paid on the first $50,000 of income earned by workers in eligible skilled trades and film and video occupations.

“Businesses are having trouble filling job vacancies and MOST will help,” said Allan MacMaster, Minister of Finance and Treasury Board. “To keep our province growing, we need to increase and diversify our workforce by attracting and retaining more young workers, especially to industries experiencing labour shortages.”

To qualify, eligible workers need to be under 30 in the tax year and be employed and registered as an apprentice or certified journeyperson in an eligible trade or be employed in an eligible film or video industry occupation.

Eligible workers can apply for their refund after they file their 2022 income tax return and receive a notice of assessment from the Canada Revenue Agency.

MOST Quick Facts:

  • MOST was announced in the 2022-23 provincial budget and expanded to include film and video workers in October
  • about 7,600 workers will benefit, with an average refund of about $2,700
  • the credit is estimated to cost $21 million in 2023-24
  • in Budget 2023-24: More Healthcare, Faster, the government announced MOST will expand to include nurses working in the publicly funded healthcare system for the 2023 income tax year

Go HERE for more information on the program

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