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New Brunswick Personal Tax Credits
New Brunswick Non-Refundable Personal Tax Credits
Non-Refundable Personal Tax Credits Tables
- federal & all provinces and territories
Dividend Tax Credits
NB Low Income Tax Reduction
NB Income Tax Act s. 49.1
 | for low income individuals and families |
| amount received depends on family net income |
| cannot exceed NB tax payable (not refundable) |
For current and past threshold amounts for the low income tax reduction, see the New Brunswick Department of Finance Personal Income Tax page.
See Canada Revenue Agency (CRA) form NB428 from the New Brunswick General Income Tax and Benefit Package page for detailed calculation.
New Brunswick Low-Income Seniors' Benefit
As proposed by the New Brunswick 2024 Budget, this benefit is being permanently increased to $600 from $400 effective January 1, 2024, and will be indexed for inflation each year beginning 2025.
To qualify for the $600 annual benefit, an applicant must have been a resident of New Brunswick on December 31 of the previous year, and a recipient of a benefit under the Old Age Security Act (Canada), notably:
| the federal Guaranteed Income Supplement (GIS) during the prior year (must be 65 years or older |
| the federal Allowance for the Survivor during the prior year (must be between 60-64 years old) or |
| the federal Allowance during the prior year (must be between 60-64 years old) |
When both spouses receive the GIS and reside in the same household, only one benefit will be granted. However, if the spouses live separately, such as when one is in a nursing home, both will be eligible for the benefit.
This benefit is not part of the tax return, but must be applied for. See Low Income Seniors' Benefit on the NB website.
New Brunswick Volunteer Firefighter, Search and Rescue Tax Credit
The New Brunswick non-refundable volunteer firefighter tax credit is based on the criteria for the federal volunteer firefighter tax credit. As with the federal credit, only 1 credit can be claimed.
One of the 2 tax credits can be claimed as $5,000 x the lowest NB tax rate.
New Brunswick Refundable Personal Tax Credits
NB Seniors' Home Renovation Tax Credit
Cancelled Tax Credits
NB Tuition Tax Cash Back Credit (Tuition Rebate) - Repealed
New Brunswick Tuition Tax Cash Back Credit Act - repealed Jan 1, 2016
See the Tuition Rebate web page on the Government of New Brunswick website.
Revised: August 14, 2025