ARCHIVED - Information for Residents of Newfoundland and Labrador

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All the information you need to calculate your Newfoundland and Labrador tax and credits is included in the Completing your Newfoundland and Labrador form. Attach a completed copy of Form NL428, Newfoundland and Labrador Tax and Credits, to your return.

What's new for 2009?

The tax rates used to calculate your provincial tax have been reduced. In addition, the income levels, most provincial non refundable tax credits, the dividend tax credit rate on eligible dividends, and the Newfoundland and Labrador low-income tax reduction have changed. These measures may reduce the amount of Newfoundland and Labrador tax that you pay.

The maximum eligible investment for the labour-sponsored venture capital tax credit has increased to $10,000. The amount of the credit has increased from 15% to 20% of your investment in eligible shares made after March 31, 2009.

Form NL428, Newfoundland and Labrador Tax and Credits, reflects these changes.

Newfoundland and Labrador programs for low-income individuals and families

Newfoundland and Labrador Harmonized Sales Tax Credit

The Newfoundland and Labrador Harmonized Sales Tax Credit (NLHSTC) is a non-taxable payment to help people with low income who may be affected by the harmonized sales tax (HST). For details on the payment amount, see Pamphlet RC4210, GST/HST Credit.

To get this payment, you (or your spouse or common law partner) should apply for the GST/HST credit on page 1 of your tax return. The NLHSTC will be combined with the October payment of the federal GST/HST credit.

Newfoundland and Labrador Seniors' Benefit

The Newfoundland and Labrador Seniors' Benefit (NLSB) is a non-taxable annual payment for a single senior (65 years of age or older at any time in 2010) or a married or common-law couple (at least one person must be 65 years of age or older at any time in 2010) that is based on family net income. For details on this payment, see Pamphlet RC4210, GST/HST Credit.

To get this payment, you (and your spouse or common law partner) must file your 2009 tax return(s). This benefit will be combined with the October payment of the federal GST/HST credit.

For more information about these programs, call the Canada Revenue Agency (CRA) at 1-800-959-1953 .

Newfoundland and Labrador Child Benefit and Mother Baby Nutrition Supplement

The Newfoundland and Labrador Child Benefit (NLCB) is a non-taxable amount paid monthly to help low income families with the cost of raising children under 18 years of age.

The Mother Baby Nutrition Supplement (MBNS) is an additional benefit for families who have children under the age of one.

For details on the payment amounts, see Pamphlet T4114, Canada Child Benefits.

There is no need to apply separately to get the NLCB or the MBNS. We will use the information from your Canada Child Benefits application to determine your eligibility for the NLCB and the MBNS. Benefits are combined with the Canada Child Tax Benefit into one monthly payment.

For more information about these programs, call the CRA at 1-800-387-1193 .

File your tax return - You (and your spouse or common-law partner) should file your 2009 tax return(s) as soon as possible. We will automatically calculate the amount of any payments you are entitled to get under all of these programs based on information you give on your return(s).

These programs are fully funded by the Province of Newfoundland and Labrador.

For more information

If you have questions about Newfoundland and Labrador tax and credits, visit the CRA Web site or call the CRA at 1-800-959-8281 .

To get forms, go to Forms and publications or call 1-800-959-2221 .