Home -> Atlantic Provinces -> Newfoundland & Labrador -> NL Personal Tax Credits
Newfoundland & Labrador Non-Refundable Personal Tax Credits
For information on the amounts of most non- refundable tax credits available to Newfoundland and Labrador residents, see the non-refundable personal tax credits page.
Dividend Tax Credits
NL Low-Income Tax Reduction
NL Income Tax Act, 2000 s. 21.1
See Canada Revenue Agency ( CRA) form NL428 from the Newfoundland and Labrador General Income Tax and Benefit Package page for detailed calculation.
The 2022 low-income tax reduction factors are:
See Low Income Tax Reduction on the NL website for more information.
NL Child Care Costs
The 2011 provincial budget introduced a non-refundable tax credit for child care costs, beginning in 2011. Because child care costs are initially claimed as a deduction from income, provincial taxes payable are reduced. The tax credit provides an additional reduction of the provincial taxes payable. The tax credit is calculated by multiplying the child care costs by the lowest personal tax rate. The tax credit is claimed by the individual who claims the child care costs. The Detailed Canadian Tax and RRSP Savings Calculator calculates this tax credit, based on the child care costs entered in the deductions area. However, the costs are not checked to ensure that the maximum allowable is not exceeded. See also our article on Child Care Costs.
Newfoundland & Labrador Volunteer Firefighter Tax Credit
The Newfoundland & Labrador volunteer firefighter tax credit is based on the federal volunteer firefighter tax credit (federal Schedule 1 line 362), so is $3,000 x the lowest NL tax rate of 8.2% for 2016 (8.7% for 2017 and later years).
Newfoundland & Labrador Refundable Tax Credits
NL Physical Activity Tax Credit
NL Income Tax Act, 2000 s. 17.5
Effective for 2021 and later years, for individuals who are residents of NL at the end of the taxation year:
See Physical Activity Tax Credit on the NL website, which provides detailed information on eligible fitness expenses.
See Bill 15, An Act to Amend the Income Tax Act, 2000 No. 2 for the legislation for this tax credit.
NL Low Income Seniors' Benefit (NLSB)
NL Income Tax Act, 2000 s. 34(4)(b)
Effective for 2016 and later years:
NL Income Supplement (previously Harmonized Sales Tax Credit (NLHSTC))
NL Income Tax Act, 2000 s. 34
TaxTips.ca ResourcesChild Care Costs
Provincial tax credits paid with the GST/HST credit
Detailed Canadian Tax and RRSP Savings Calculator
NL Government ResourcesLow Income Supplement and the Seniors' Benefit
Canada Revenue Agency (CRA) ResourcesProvincial benefits that are combined with the GST/HST credit
Newfoundland & Labrador Senior's Benefit (NLSB)
Newfoundland & Labrador Income Supplement
Tax Tip: File a tax return even if you have no income, to get the refundable tax credits.
Revised: March 23, 2023
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