ARCHIVED - Information for Residents of New Brunswick

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If you have a visual impairment, you can get our publications in Braille, large print, or etext (CD or diskette), or on audio cassette or MP3. For details, visit our About multiple formats page or call 1-800-959-2221.

All the information you need to calculate your New Brunswick tax and credits can be found in the publication called Completing your New Brunswick form. Complete Form NB428, New Brunswick Tax and Credits, and attach it to your return.

What's new for 2006?

The provincial non-refundable tax credits, the income tax levels, and the New Brunswick low-income tax reduction have been indexed. This reduces the amount of New Brunswick tax that you pay.

In addition, the Universal Child Care Benefit income has been removed from the family income used to calculate the New Brunswick low-income tax reduction.

Form NB428, New Brunswick Tax and Credits, reflects these changes.

New Brunswick Child Tax Benefit

The New Brunswick Child Tax Benefit (NBCTB) is a non-taxable monthly payment made to qualifying families with children under age 18. The New Brunswick Working Income Supplement (NBWIS) is an additional benefit paid to qualifying families with earned income who have children under age 18. Benefits are combined with the Canada Child Tax Benefit (CCTB) into one monthly payment.

Under the NBCTB, you may be entitled to get a basic annual benefit of $250 for each child under age 18 ($20.83 per month). The amount of the basic benefit is reduced if your family net income is more than $20,000.

The NBWIS is an additional annual benefit of up to $250 per family ($20.83 per month). It is phased in once family earned income is more than $3,750 and reaches the maximum benefit at $10,000. Families with net income between $20,921 and $25,921 may get part of the supplement.

You do not have to apply separately to get payments under this program. We will use the information from your CCTB application to determine your eligibility for the program.

File your tax return - You (and your spouse or common-law partner) should file your 2006 tax return(s) as soon as possible. The information you give on your return(s) will determine how much you will get starting in July 2007.

This program is fully funded by the Province of New Brunswick. For more information, call 1-800-387-1193.

If you have questions…

If you need more help about New Brunswick tax and credits after you read the publication called Completing your New Brunswick form, call the Canada Revenue Agency (CRA) at 1-800-959-8281.

To get forms, visit the CRA Forms and publications page or call 1-800-959-2221.