ARCHIVED - Information for Residents of New Brunswick


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All the information you need to calculate your New Brunswick tax and credits is included on the following pages. You will find two copies of Form NB428, New Brunswick Tax and Credits , along with the instructions on how to complete this form. Complete Form NB428 and attach a copy to your return.

What's new for 2004?

New Brunswick now has its own provincial non-refundable tax credits. The rules for claiming them are the same as the rules for the federal non-refundable tax credits. However, the value and calculation of some New Brunswick non-refundable tax credits are different from the corresponding federal credits.

The New Brunswick small business investor tax credit is now calculated on the new Form T1258, New Brunswick Small Business Investor Tax Credit.

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 a single 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 2004 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 2005.

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 have questions about New Brunswick tax and credits, visit the Canada Revenue Agency (CRA) Web site at or call the CRA at 1-800-959-8281.

To get forms, visit the CRA Web site at or call 1-800-959-2221.

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