Information for Residents of New Brunswick

5004-PC Rev.17

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Table of contents

What's new for 2017?

We list the service enhancements and major changes below, including announced income tax changes that were not law when this information was published. You will find more information about these changes or any other recent developments in the General Income Tax and Benefit Guide.

Our services

Address and direct deposit changes – If you are registered for the full version of CRA’s My Account or CRA’s mobile apps, you can change your address and update your direct deposit information in participating NETFILE certified tax preparation software. For more information, go to NETFILE – Overview.

ReFILE – This service allows you to submit a request to adjust your return using NETFILE.

Individuals and families 

Scholarships, fellowships, bursaries, and artists' project grants exemption (line 130) – The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post-secondary level.

Canada caregiver amount – The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions.

Your tuition, education, and textbook amounts (line 323) – As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level.

Medical expenses (lines 330 and 331) – Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years. See Eligible medical expenses and How to change your return.

Donations and gifts (line 349) – A gift of ecologically sensitive land cannot be made to a private foundation after March 21, 2017. There are also a number of changes to the Ecological Gifts Program. For more information, see “Gifts of ecologically sensitive land,” in Pamphlet P113, Gifts and Income Tax.

Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated.

Children’s arts amount (line 370) – As of January 1, 2017, this amount has been eliminated.

Children’s fitness tax credit (lines 458 and 459) – As of January 1, 2017, this credit has been eliminated.

Disability tax credit (DTC) certification – As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability-Related Information.
 

Interest and investments 

Investment tax credit (line 412) – Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 1, 2018. In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit.

Labour-sponsored funds tax credit (lines 411 and 419) – As of January 1, 2017, the tax credit for the purchase of shares of federally registered labour sponsored venture capital corporations (LSVCC) has been eliminated. The provincially registered LSVCC can still be claimed on lines 413 and 414.

New Brunswick 

The tuition and education tax credits are discontinued for the 2017 and later tax years. Unused tuition and education tax credit amounts from tax years before 2017 can still be claimed directly by the student in 2017 and later tax years.

The rate used to calculate the dividend tax credit for eligible dividends has increased to 14% and has decreased to 3.245% for other than eligible dividends.

Did you know...

There are benefits to filing a tax return even if you don’t earn income! Filing early ensures your benefit and credit payments are not delayed or stopped. These include:

  • Guaranteed income supplement (GIS)
  • Canada child benefit (CCB)
  • GST/HST credit and
  • Working income tax benefit (WITB)

If you have a spouse or common-law partner, he or she should also file a return early. 

Getting the right benefit amount

Changes to your marital status, the number of children in your care, or your address directly affect your benefit payments. Let us know to avoid delays and incorrect payments.

Update your personal information with the CRA using one of these online tools:

Do you have to file a return?

Some of the most common reasons when you must file a tax return are:

  • You have to pay tax for 2017.
  • The CRA sent you a request to file a return.
  • You and your spouse or common-law partner elected to split pension income for 2017.
  • You received working income tax benefit advance payments in 2017.
  • You disposed of capital property in 2017 or you realized a capital gain.

Even if none of these requirements applies to you, you should still file a return if:

  • you want to claim a refund.
  • you want to claim the working income tax benefit for 2017.
  • you want to receive the GST/HST credit or the Canada child benefit.

For other reasons to file, go to Your tax obligations.

Return due date

File your 2017 tax return on or before April 30, 2018.

Self-employed persons – File your 2017 tax return on or before June 15, 2018, if you or your spouse or common-law partner ran a business in 2017. However, file by April 30, 2018 if your business expenditures are primarily in connection with a tax shelter.

Deceased persons – See Guide T4011, Preparing Returns for Deceased Persons or go to Important dates for Individuals.

Payment due date

Pay any balance due for 2017 on or before April 30, 2018.

You can pay online or in person. For more information, go to Make a payment to the Canada Revenue Agency or contact your financial institution.

If you can’t pay your taxes by April 30, 2018, go to When you owe money – collections at the CRA.

Penalties and interest

Penalties – The CRA may charge you a penalty if:

  • you filed your return late and you owe tax for 2017;
  • you repeatedly failed to report income on your return; or
  • you knowingly omitted or gave false information

Interest – If you have a balance owing for 2017, the CRA charges compound daily interest starting May 1, 2018, on any unpaid amounts owing for 2017. This includes any balance owing if the CRA reassesses your return.

Note 

The CRA may cancel or waive penalties or interest if you are unable to meet your tax obligations due to circumstances beyond your control. For more information, go to Taxpayer relief provisions.

Ways to file your tax return

NETFILE – Use our secure service to complete and file your tax return electronically using tax preparation software or a web tax application. Go to NETFILE – Overview for a list of available software and applications including free ones.

EFILE – This is a secure service that lets authorized service providers, including a discounter, complete and file your return electronically. For more information, go to EFILE for individuals.

Auto-fill my return – This is a secure CRA service that automatically fills in certain parts of your current year return. You must be registered with My Account and be using a certified software product that offers this option. For more information, go to About Auto-fill my return.

File a paper return – Mail your return to your tax centre at the address given on the back of your forms book. If you prepare your return or other people’s returns, mail each person’s return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope. 

Processing time

Our goal is to send you a notice of assessment, as well as any refund, within:

  • two weeks, if you file online; or
  • eight weeks, if you file a paper return.

Need help doing your taxes?

Community Volunteer Income Tax Program – If you have a modest income and a simple tax situation, community organization volunteers may be able to prepare your return for you. For more information, go to Volunteer to do taxes for people in your community.

Tax information videos – For videos on topics such as the income tax and benefit return, the Canadian tax system, tax measures for persons with disabilities, registering for My Account and much more, go to CRA Multimedia library.

Tax information phone service (TIPS) – For personal and general tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Individual tax enquiries – Call 1-800-959-8281 to speak to an agent.

Direct deposit

Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, go to Direct deposit.

For more information

Go to E-services for Individuals for more information and to use our services and tools.

  • Log in or register for My Account, MyCRA or MyBenefitsCRA to use a wide range of services.
  • Download our Forms and publications.
  • Use our online calculators to find out your Canada child benefit or other amounts

Remember...

  • Flip your slip! Look on the back of your slips for information on where to report an amount.
  • Sign and date your return.
  • Attach to your return only the documents requested. Keep all other supporting documents.
  • Send your tax return to the Canada Revenue Agency.

New Brunswick benefits for individuals and families     

New Brunswick harmonized sales tax credit  

The New Brunswick harmonized sales tax credit (NBHSTC) is a non-taxable amount paid to help offset the increase in the harmonized sales tax for households with low and modest incomes. This amount is combined with the quarterly federal GST/HST credit payments.

You do not need to apply for the GST/HST credit or the NBHSTC. When you file your income tax and benefit return, the Canada Revenue Agency (CRA) will determine your eligibility and tell you if you are entitled to receive the credit.

New Brunswick child tax benefit

The New Brunswick child tax benefit (NBCTB) is a non-taxable amount paid monthly to qualifying families with children under 18 years of age.

The New Brunswick working income supplement is an additional benefit paid to qualifying families with earned income who have children under 18 years of age.

Benefits are combined with the Canada child benefit into one monthly payment.

The New Brunswick school supplement program is paid to help low-income families with the cost of back-to-school supplies for their children. This once-a-year payment is included with the July NBCTB payment.

You do not need to apply separately to get these payments. The CRA will use the information from your Canada child benefits application to determine your eligibility for the programs.

File your return

To make sure your payments arrive on time, you (and your spouse or common-law partner) need to file your 2017 tax return(s) by April 30, 2018. The information you give on your return(s) will determine how much you will get starting in July 2018.

These programs are fully funded by the Province of New Brunswick. For more information about these programs, go to Province of New Brunswick or call the CRA at 1-800-387-1193.

Completing your New Brunswick form

You can download and print a copy of Form NB428, New Brunswick Tax and Credits, which you need to calculate your New Brunswick tax and credits. Attach a completed copy of Form NB428 to your return.

The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide.

The term end of the year means December 31, 2017, the date you left Canada if you emigrated in 2017, or the date of death for a person who died in 2017.

Tax Tip

You should calculate your federal tax first since many rules for calculating New Brunswick tax are based on the federal Income Tax Act.

Form NB428, New Brunswick Tax and Credits

Complete Form NB428 if you were a resident of New Brunswick at the end of the year.

If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment outside New Brunswick, complete Form T2203, Provincial and Territorial Taxes for 2017 – Multiple Jurisdictions, instead of completing Form NB428.

You also need to complete Form NB428 if you were a non-resident of Canada in 2017 and you earned income from employment in New Brunswick or received income from a business with a permanent establishment only in New Brunswick.

Step 1 – New Brunswick non-refundable tax credits

The eligibility criteria and rules for claiming most of the New Brunswick non-refundable tax credits are the same as those for the federal non-refundable tax credits. However, the value and calculation of most New Brunswick non-refundable tax credits are different from the corresponding federal credits.

Newcomers to Canada and emigrants

If you prorated any of the amounts you claimed on lines 300 to 307, 316, 318, 324, and 326 of your federal Schedule 1, you need to prorate the corresponding provincial amounts on lines 5804 to 5820, 5840, 5844, 5848, and 5864.

Line 5804 – Basic personal amount

Claim $9,895.

Line 5808 – Age amount

You can claim this amount if you were 65 years of age or older on December 31, 2017, and your net income (line 236 of your return) is less than $68,175.

If your net income is:

  • $35,968 or less, enter $4,831 on line 5808; or
  • more than $35,968 but less than $68,175, complete the calculation for line 5808 on the Provincial Worksheet.
Tax Tip

You may be able to transfer all or part of your age amount to your spouse or common-law partner or to claim all or part of his or her age amount. For more information, read line 5864.

Line 5812 – Spouse or common-law partner amount

You can claim this amount if the rules are met for claiming the amount on line 303 of federal Schedule 1 and your spouse's or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $9,243.

Complete the calculation on Form NB428, and enter the amount on line 5812.

Note

Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the "Identification and other information" section on page 1 of your return.

Line 5816 – Amount for an eligible dependant

You can claim this amount if the rules are met for claiming the amount on line 305 of federal Schedule 1 and your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $9,243.

Complete the calculation on Form NB428, and enter the amount on line 5816.

Note

If you were a single parent on December 31, 2017, and you choose to include all the universal child care benefit (UCCB) lump-sum payment you received in 2017 in the income of your dependant, include this amount in the calculation of his or her net income.

Line 5820 – Amount for infirm dependants age 18 or older

You can claim an amount up to a maximum of $4,673 for each of your or your spouse’s or common law partner’s dependent children or grandchildren only if that person had an impairment in physical or mental functions and was born in 1999 or earlier.

You can also claim an amount for more than one person if each one meets all the following conditions. The person must have been:

  • your or your spouse’s or common law partner’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew;
  • born in 1999 or earlier and had an impairment in physical or mental functions;
  • dependent on you, or on you and others, for support; and
  • a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you.
Note

A parent includes someone on whom you were completely dependent and who had custody and control of you when you were under 19 years of age.

A child can include someone older than you who has become completely dependent on you for support and over whom you have custody and control.

You can claim an amount only if the dependant’s net income (line 236 of his or her return, or the amount it would be if he or she filed a return) is less than $11,303.

If you had to make support payments for a child, you cannot claim an amount on line 5820 for that child. However, if you were separated from your spouse or common law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5820 if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever is better for you.

How to claim this amount

For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return).

Complete the calculation for line 5820 on the Provincial Worksheet.

The CRA may ask for a signed statement from a medical practitioner showing the nature of the impairment, when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the person is, and will continue to be, dependent on others.

Claims made by more than one person – If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant

Line 5824 – CPP or QPP contributions through employment

Enter the amount you claimed on line 308 of your federal Schedule 1.

Line 5828 – CPP or QPP contributions on self-employment and other earnings

Enter the amount you claimed on line 310 of your federal Schedule 1.

Line 5832 – Employment insurance premiums through employment

Enter the amount you claimed on line 312 of your federal Schedule 1.

Line 5829 – Employment insurance premiums on self-employment and other earnings

Enter the amount you claimed on line 317 of your federal Schedule 1.

Line 5836 – Pension income amount

You can claim this amount if you met the rules for claiming the amount on line 314 of federal Schedule 1.

The amount you can claim on line 5836 is the amount on line 314 of your federal Schedule 1 or $1,000, whichever is less.

Note

Only residents of New Brunswick are eligible for this amount. If you are not a resident of New Brunswick, you cannot claim this non-refundable tax credit when calculating your New Brunswick tax even though you may have received income from a source inside New Brunswick in 2017.

Line 5840 – Caregiver amount

If, at any time in 2017, you (alone or with another person) kept a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,673 for each dependant.

Each dependant must have been one of the following:

  • your or your spouse’s or common-law partner’s child or grandchild; or
  • your or your spouse’s or common-law partner’s brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you.

Also, each dependant must meet all the following conditions. The person must have:

  • been 18 years of age or older when he or she lived with you;
  • had a net income in 2017 (line 236 of his or her return, or the amount it would be if he or she filed a return) of less than $20,632; and
  • been dependent on you because of an impairment in physical or mental functions, or if he or she is your or your spouse’s or common-law partner’s parent or grandparent, born in 1952 or earlier.

If you had to make support payments for a child, you cannot claim an amount on line 5840 for that child. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5840 (in addition to any allowable amounts on lines 5816 and 5848) if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever amount is better for you.

How to claim this amount

For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the calculation for line 5840 on the Provincial Worksheet.

Claim made by more than one person – If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant.

If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 5820 for that dependant.

If anyone other than you claims an amount on line 5816 for a dependant, you cannot claim an amount on line 5840 for that dependant.

Line 5844 – Disability amount (for self)

You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1.

If you were 18 years of age or older at the end of the year, enter $8,011 on line 5844.

If you were under 18 years of age at the end of the year, you may be eligible to claim a supplement up to a maximum of $4,673 in addition to the base amount of $8,011. Complete the calculation for line 5844 on the Provincial Worksheet.

Line 5848 – Disability amount transferred from a dependant

You can claim this amount if the rules are met for claiming the amount on line 318 of federal Schedule 1.

Complete the calculation for line 5848 on the Provincial Worksheet.

Line 5852 – Interest paid on your student loans

Enter the amount you claimed on line 319 of your federal Schedule 1.

Line 5856 – Your unused tuition and education amounts

Complete Schedule NB(S11), Provincial Tuition and Education Amounts.

Carryforward of unused amounts

Complete the "Carryforward of unused amount" section of Schedule NB(S11) to calculate the amount you can carry forward to a future year. This amount corresponds to the part of your tuition and education amounts that you do not need to use for the year.

Supporting documents

If you are filing electronically keep all your documents in case we ask to see them later. If you are filing a paper return, attach your completed Schedule NB(S11), but do not send your other documents. Keep all your documents in case we ask to see them later.

Line 5864 – Amounts transferred from your spouse or common-law partner

You can claim these amounts if the rules are met for claiming the amount on line 326 of federal Schedule 1.

Complete Schedule NB(S2), Provincial Amounts Transferred From Your Spouse or Common-Law Partner, and attach a copy to your return.

Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later

The medical expenses you can claim on line 5868 are the same as those you can claim on line 330 of your federal Schedule 1. They need to cover the same 12-month period ending in 2017, and no one claimed them on a 2016 return. Your total expenses need to be more than either 3% of your net income (line 236 of your return) or $2,239, whichever is less.

Note

If the total medical expenses claimed are more than $2,239 but less than $2,268, it is important that you enter the amount on line 5868 and on line 330 of your federal Schedule 1.

Line 5872 – Allowable amount of medical expenses for other dependants

In addition to the medical expenses claimed on line 5868, you can claim medical expenses for other dependants.

The medical expenses you can claim on line 5872 are the same as those you can claim on line 331 of your federal Schedule 1. They need to cover the same 12-month period ending in 2017, and no one claimed them on a 2016 return.

The total expenses for each dependant need to be more than either 3% of that dependant's net income (line 236 of his or her return) or $2,239, whichever is less.

Complete the calculation for line 5872 on the Provincial Worksheet.

Line 5896 – Donations and gifts

Enter the amounts from lines 16 and 17 of your federal Schedule 9 and multiply them by the rates at lines 25 and 26 on Form NB428.

Step 2 – New Brunswick tax on taxable income

Enter on line 29 your taxable income from line 260 of your return. Complete the appropriate column depending on the amount entered.

Step 3 – New Brunswick tax

Line 38 – New Brunswick tax on split income

If you need to pay federal tax on split income on line 424 of your federal Schedule 1, complete Part 2 of Form T1206, Tax on Split Income, to calculate the New Brunswick tax that applies to this income.

Form T1206 also contains a special rule that applies to the amount you enter on line 428 of your return. For more information on tax on split income, see the General Income Tax and Benefit Guide.

Line 46 – New Brunswick additional tax for minimum tax purposes

If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, you will also need to determine your New Brunswick additional tax for minimum tax purposes.

To do this, complete the calculation on line 46 of Form NB428. For more information about minimum tax, see the General Income Tax and Benefit Guide.

Line 48 – Provincial foreign tax credit

If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be eligible to claim a provincial foreign tax credit.

To claim the credit, complete Form T2036, Provincial or Territorial Foreign Tax Credit.

Enter, on line 48 of Form NB428, the tax credit calculated on line 5 of Form T2036.

Supporting documents

If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T2036.

Step 4 – New Brunswick low-income tax reduction

You can claim this tax reduction if you were a resident of New Brunswick at the end of the year.

If you had a spouse or common-law partner at the end of the year, you both need to agree on who will claim this low-income tax reduction for your family. Any unused amount can be claimed by the other spouse or common-law partner on his or her Form NB428.

If you are preparing a return for a resident of New Brunswick who died in 2017, the tax reduction can be claimed on the deceased person's final return. If the deceased person had a spouse or common-law partner, the tax reduction can be claimed on either the deceased person's final return or the return of the spouse or common-law partner.

Line 50 – Unused low-income tax reduction from your spouse or common-law partner

If you had a spouse or common-law partner at the end of the year, and he or she did not need all of the low-income tax reduction to reduce his or her New Brunswick tax to zero, you can claim, on line 50 of your Form NB428, the unused amount calculated on his or her Form NB428.

Adjusted family income

When you calculate your adjusted family income (lines 52 to 57 of Form NB428), complete columns 1 and 2 using the information from your and your spouse's or common-law partner's returns for the year.

Note

Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the "Identification and other information" section of your return.

Line 59 – Basic reduction

Claim $641 for yourself.

Line 60 – Reduction for your spouse or common-law partner

Claim $641 if you had a spouse or common-law partner at the end of the year. If your spouse or common-law partner died in 2017, you can claim this amount.

Line 61 – Reduction for an eligible dependant

Claim $641 if you claimed the amount for an eligible dependant on line 305 of your federal Schedule 1 and you did not claim an amount on line 60.

Unused low-income tax reduction that can be claimed by your spouse or common-law partner

If you had a spouse or common-law partner at the end of the year, your spouse or common-law partner can claim, on his or her Form NB428 for 2017, any amount of the low-income tax reduction that you do not need to reduce your New Brunswick tax to zero.

Complete the calculation at lines 77 to 79 of your Form NB428 to determine the unused amount that your spouse or common-law partner can claim on his or her Form NB428.

Step 5 – New Brunswick tax credits

Lines 70 and 71 – Political contribution tax credit

You can deduct part of the contributions you made in 2017 to political parties, district associations, or independent candidates registered in New Brunswick.

How to claim this amount

Enter your total contributions on line 70 of Form NB428 and calculate the amount to enter on line 71, as follows:

  • For contributions of $1,075 or less, complete the calculation for line 71 on the Provincial Worksheet.
  • For contributions of more than $1,075, enter $500 on line 71 of Form NB428.
Supporting documents

If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, for each contribution, attach to your return, an official receipt signed by an official representative of the political party, district association, or independent candidate.

Line 73 – Labour-sponsored venture capital fund tax credit

You can claim a credit for investments you made in a labour-sponsored venture capital corporation in 2017 (that you did not claim on your 2016 return) or in the first 60 days of 2018.

If an RRSP for spouse or common-law partner became the first registered holder of the share, either the RRSP contributor or the annuitant may claim this credit for that share.

Enter, on line 73 of Form NB428, the credit shown on the NB-LSVC-1 certificate(s) issued by the relevant labour-sponsored venture capital corporation. The maximum you can claim is $2,000.

Tax Tip

You may also be eligible for a federal tax credit. For more information, read lines 413 and 414 in the General Income Tax and Benefit Guide.

Supporting documents

If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return attach your NB-LSVC-1 certificate(s).

Line 75 – Small business investor tax credit

To claim the credit, complete Form T1258, New Brunswick Small Business Investor Tax Credit.

Enter, on line 75 of Form NB428, the tax credit calculated on line 6 of Form T1258.

Supporting documents

If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your Form T1258 along with the NB-SBITC-1 certificate(s).

Unused small business investor tax credits

You can carry forward unused tax credits for seven years, or back for three years.

You may not need all of your credit to reduce your 2017 provincial income tax to zero. Use Form T1258 to calculate any unused credit available to carry back to previous years, or carry forward to a future year.

New Brunswick seniors' home renovation tax credit

You may be eligible for this credit if at the end of the year:

  • you were a resident of New Brunswick;
  • you were a senior (65 years of age or older) or a non-senior living with or expecting to live with a family member who is a senior; and
  • you, or someone on your behalf, paid or incurred eligible expenses in 2017 for improvements to your principal residence or the land on which your principal residence is situated.

A family member includes a parent, step-parent, grandparent, in-law, sibling, spouse, common-law partner, aunt, uncle, great-aunt, great-uncle, child, step-child, grandchild, niece, and nephew.

If you are a senior, a principal residence, for this credit, is a residence in New Brunswick that you occupy or expect to occupy by the end of 2019.

If you are not a senior, a principal residence, for this credit, is a residence in New Brunswick that you occupy or expect to occupy by the end of 2019 with a family member who is a senior.

Eligible expenses are expenditures for improvements to the principal residence or to the land on which the principal residence is situated that:

  • allow a senior to gain access to the home or the land or to be more mobile or functional within the home or on the land; or
  • reduce the risk of harm to a senior within the home or on the land or in gaining access to the home or the land.

The improvements would normally be done by or for a person who has an impairment to allow him or her to be mobile or functional within the home or on the land.

The improvements must be of an enduring nature and be integral to the home or land. See a list of eligible expenses.

You can claim $10,000 or the amount of eligible expenses that you, or someone on your behalf, paid or incurred for your principal residence, whichever is less. If you occupied more than one principal residence at different times in 2017, eligible expenses that you paid or incurred for one or more of those residences, not over $10,000, would qualify for the credit.

The combined amount that you and your spouse or common-law partner can claim cannot be more than $10,000. However, if on December 31, 2017, you and your spouse or common-law partner occupied separate principal residences for medical reasons or because of a breakdown in your marriage or common-law relationship for a period of 90 days or more, each spouse or common-law partner can claim up to $10,000 of eligible expenses. If you occupied separate principal residences for medical reasons, enter your spouse’s or common-law partner’s address under “Involuntary separation” on Schedule NB(S12).

If you shared a principal residence with other people, one of you can claim the entire amount of eligible expenses, or each person can claim part of the expenses. The combined amount that can be claimed by everyone living in the residence is $10,000 or the amount of eligible expenses paid, whichever is less.

Example

Matt and his brother Jason share a house. Jason is a senior. In April 2017, the brothers paid $4,000 for the supply and installation of a stair lift. In May 2017, the brothers paid $6,500 for the supply and installation of handrails, adjustable counters, and the widening of several doorways in their house. The total of the eligible expenses is $10,500, however, the maximum claim is $10,000.

Either Matt or Jason can claim the entire amount of $10,000 or they can each claim part of the expenses, as long as the total amount claimed is not more than $10,000. For example, if Matt claims $5,000, Jason can claim $5,000.

If someone not living with you or not related to you paid for the qualifying home renovation to your principal residence, you can still claim the credit. You should obtain and keep the supporting documents.

Example

Diana rents a home to a senior named Ivonne. In February 2017, Diana paid $750 to have handrails installed in several rooms of the home. Diana cannot claim the $750 as a New Brunswick seniors’ home renovation tax credit on her tax return, but Ivonne can claim the credit on hers. Ivonne can add the $750 to any other qualifying expenses she incurred, to a maximum of $10,000. Ivonne should make sure that she obtains and keeps the supporting documents. 

You must reduce your eligible expenses by the amount of any government assistance (other than tax credits) you received or expect to receive that is related to the eligible expenses.

Note

If an eligible expense also qualifies as a medical expense, you can claim both the medical expenses tax credit and the New Brunswick seniors’ home renovation tax credit for that expense.

Are you filing for a deceased person?

You can claim the New Brunswick seniors’ home renovation tax credit on a deceased person’s final return if:

  • the deceased person was a senior or would have turned 65 years of age by December 31, 2017, and is otherwise eligible; or
  • the deceased person was a family member of a senior or of a person who would have turned 65 years of age by December 31, 2017, and is otherwise eligible.

If you lived with, or expected by the end of 2019 to live with, a family member who, right before death, was a senior or who would have turned 65 years of age by December 31, 2017, and you are otherwise eligible, you can claim this credit on your return.

Were you bankrupt in 2017?

The New Brunswick seniors’ home renovation tax credit can be claimed on your pre- or post-bankruptcy return depending on when the eligible expenses were paid or became payable. If eligible expenses are claimed on more than one return, the total amount of expenses that can be claimed on all returns filed for the year cannot be more than $10,000 or the amount of eligible expenses paid, whichever is less.

Eligible expenses

Some examples of eligible expenses include:

  • certain renovations to permit a first-floor occupancy or secondary suite for a senior;
  • grab bars and related reinforcements around the toilet, bathtub, and shower;
  • handrails in corridors;
  • wheelchair ramps, stair/wheelchair lifts, and elevators;
  • walk-in bathtubs;
  • wheel-in showers;
  • comfort height toilets;
  • widening of passage doors;
  • lowering of existing counters/cupboards;
  • installation of adjustable counters/cupboards;
  • light switches and electrical outlets placed in accessible locations;
  • door locks that are easy to operate;
  • lever handles on doors and taps, instead of knobs;
  • pull-out shelves under the counter to enable work from a seated position;
  • non-slip flooring;
  • a hand-held shower on an adjustable rod or high-low mounting brackets;
  • additional light fixtures throughout the home and at exterior entrances;
  • swing clear hinges on doors to widen doorways;
  • creation of knee space under the basin to enable use from a seated position (and insulation of any hot-water pipes);
  • relocation of tap to front or side for easier access;
  • hands-free taps;
  • motion-activated lighting; and
  • touch-and-release drawers and cupboards.

Expenses not eligible

Expenses are not eligible if their primary purpose is to increase the value of the home.

Annual, recurring, or routine repair, maintenance, or service expenses are not eligible. These include:

  • general maintenance – such as plumbing or electrical repairs;
  • repairs to a roof;
  • aesthetic enhancements such as landscaping or redecorating;
  • installation of new windows;
  • installation of heating or air conditioning systems; and
  • replacement of insulation.

Devices are not eligible. These include:

  • equipment for home medical monitoring;
  • equipment for home security (anti-burglary);
  • wheelchairs;
  • walkers;
  • vehicles adapted for people with mobility limitations;
  • household appliances; and
  • fire extinguishers, smoke alarms, and carbon monoxide detectors.

Services are not eligible. These include:

  • security or medical monitoring services;
  • home care services;
  • housekeeping services; and
  • outdoor maintenance and gardening services.

How to claim this amount

Complete Schedule NB(S12). Enter the amount from line 7 on line 479 of your return.

Supporting documents

If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach your completed Schedule NB(S12) but do not send your other documents. Keep all your documents in case we ask to see them later.

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