Buying a first home, starting a career and staying close to family and friends are milestones that matter. For young people working in skilled trades, nursing, and film and video occupations, Nova Scotia’s More Opportunity for Skilled Trades and Occupations (MOST) Tax Refund is helping make those goals more achievable.
Since the program was introduced for the 2022 tax year, 17,875 applications have been approved across four tax years, returning more than $63 million to eligible workers under 30.
“The proof is in the numbers – MOST is helping young people stay, work and build their futures in Nova Scotia,” said Nolan Young, PC Minister of Labour, Skills and Immigration. “From building our homes and infrastructure to caring for loved ones and supporting a thriving film industry, these workers are filling roles our province needs.”
Helping young workers get ahead
MOST returns the provincial portion of income tax paid on the first $50,000 of income earned by eligible workers under 30 in designated trades and occupations. The average refund is about $3,600.
The program aims to attract and retain young people in industries experiencing labour shortages, helping them build their careers and lives in Nova Scotia.
For Josh Nowen, a Level 3 plumbing apprentice with Ace Plumbing & Heating Ltd., that support helped with both a career change and a first home.
“Personally, the MOST program has helped me in many ways. It enabled me to save enough for a down payment on my first house and stay in our beautiful province, close to friends and family. It also helped make it more financially feasible to make a career change into the skilled trades, especially during the early years of my apprenticeship. Without programs like MOST, I might never have been able to make that jump. Overall, the MOST program has been pivotal in helping myself be able to get ahead and build a life here in my home province of Nova Scotia.”
— Josh Nowen, Level 3 plumbing apprentice, Ace Plumbing & Heating Ltd.
Making Nova Scotia a place to stay
For workers beginning their careers, financial support can play a part in deciding where to put down roots. Kathleen Krey, a registered nurse at Hants Community Hospital, says MOST helped make staying in Nova Scotia an attractive choice.
“The MOST program made staying in Nova Scotia to practise a very attractive option for not only myself, but also many of my friends who graduated nursing with me. MOST makes me feel like a valued member of the workforce despite being earlier on in my career.”
— Kathleen Krey, registered nurse, Hants Community Hospital
Participation continues to grow
As of September 10, the province had approved applications and paid refunds for the following tax years:
- 2022: 2,820 applications approved, with $9.1 million paid out.
- 2023: 5,650 applications approved, with $20.3 million paid out.
- 2024, to date: 5,785 applications approved, with $21.3 million paid out.
- 2025, to date: 3,620 applications approved, with $13.1 million paid out.
Processing is still underway for the 2024 and 2025 tax years, so those figures will change.
The application deadline for the 2024 tax year was June 30, 2026. Eligible workers have until June 30, 2027, to apply for a refund for the 2025 tax year.