Atlantic Provinces -> New Brunswick -> Personal Tax Credits
New Brunswick Personal Tax Credits
New Brunswick Non-Refundable Personal Tax Credits
For information on the amounts of most non- refundable tax credits available to New Brunswick residents, see the non-refundable personal tax credits tables.
NB Income Tax Act s. 49.1
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
To qualify for the $400 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:
When both spouses receive the GIS and reside in the same household, only one $400 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.
See Low-Income Seniors' Benefit on the NB website.
New Brunswick Refundable Personal Tax Credits
New Brunswick Tuition Tax Cash Back Credit Act - repealed Jan 1, 2016
As announced in the NB 2015 Budget, the Tuition Rebate is being eliminated. Individuals may apply until December 31, 2015 for the 2014 taxation year. As of January 2016, no more applications will be accepted, and credits are not carried forward after December 31, 2015.
The New Brunswick tuition tax cash back credit is available to taxpayers who:
Eligible institutions are those for which the federal/provincial tuition tax credit is available, which includes Canadian and some foreign post-secondary institutions.
The tuition tax rebate:
For more information, see the Tuition Rebate web page on the Government of New Brunswick website.
Revised: December 16, 2022
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