Form NB428, New Brunswick Tax and Credits, is used to calculate your provincial tax.
Form NB(S12), New Brunswick Seniors' Home Renovation Tax Credit, is used to calculate your New Brunswick seniors' home renovation tax credit.
New Brunswick tax and credits (NB428)
Tax rates for 2018
- 9.68% on the first $41,675 of taxable income, plus
- 14.82% on the portion of taxable income that is more than $41,675 but not more than $83,351, plus
- 16.52% on the portion of taxable income that is more than $83,351 but not more than $135,510, plus
- 17.84% on the portion of taxable income that is more than $135,510 but not more than $154,382, plus
- 20.3% on taxable income over $154,382.
Non-refundable tax credits, credits and reductions
New Brunswick offers the following credits and reductions to further reduce your amount of provincial tax payable:
- Age amount (see Worksheet NB428)
- Allowable amount of medical expenses for other dependants
- Amount for an eligible dependant
- Amount for infirm dependants age 18 or older
- Amounts transferred from your spouse or common-law partner (see Schedule NB(S2))
- Basic personal amount
- CPP or QPP contributions on self-employment and other earnings (see Schedule 1, Federal tax)
- CPP or QPP contributions through employment (see Schedule 1, Federal tax)
- Caregiver amount
- Disability amount (for self)
- Disability amount transferred from a dependant
- Donations and gifts (see Form NB428)
- Employment insurance premiums on self-employment and other eligible earnings (see Schedule 1, Federal tax)
- Employment insurance premiums through employment (see Schedule 1, Federal tax)
- Interest paid on your student loans (see Schedule 1, Federal tax)
- Labour-sponsored venture capital fund tax credit
- Low-income tax reduction – New Brunswick
- Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later
- Pension income amount
- Political contribution tax credit
- Provincial foreign tax credit
- Small business investor tax credit
- Spouse or common-law partner amount
New Brunswick seniors' home renovation tax credit
New Brunswick offers the New Brunswick seniors' home renovation tax credit which is a refundable credit.
Complete Schedule NB(S12) and enter the result on line 479 of your return.
For more information
If you have any questions about your income tax return, go to Taxes or call 1-800-959-8281.
To get forms, go to Forms and publications.
Forms and publications
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