As per the Canada Revenue Agency (CRA)
The Nova Scotia affordable living tax credit (NSALTC) is a non-taxable quarterly payment to make life more affordable for low- and modest-income individuals and families. This credit is combined with the federal GST/HST credit.
You do not need to apply for the GST/HST credit or the NSALTC. The CRA will use the information from your return to determine if you are entitled to receive this credit.
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