New Brunswick

New for New Brunswick for 2019

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 2019

• 9.68% on the portion of your taxable income that is $42,592 or less, plus
• 14.82% on the portion of your taxable income that is more than $42,592 but not more than $85,184, plus
• 16.52% on the portion of your taxable income that is more than $85,184 but not more than $138,491, plus
• 17.84% on the portion of your taxable income that is more than $138,491 but not more than $157,778, plus
• 20.3% on the portion of your taxable income that is more than $157,778.

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 the return)
• CPP or QPP contributions through employment (see the return)
• 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 the return)
• Employment insurance premiums through employment (see the return)
• Interest paid on your student loans (see the return)
• 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 2002 or later
• Pension income amount
• Political contribution tax credit
• Provincial foreign tax credit
• Small business investor tax credit
• Spouse or common-law partner amount
• Tuition amount transferred from a child
• Your tuition and education amounts

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 from line 7 on line 47900 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

• New Brunswick – Income Tax Package
• Form T691, Alternative Minimum Tax
• Form T1206, Tax on Split Income
• Form T1258, New Brunswick Small Business Investor Tax Credit
• Form T2036, Provincial or Territorial Foreign Tax Credit
• Form T2203, Provincial and Territorial Taxes – Multiple Jurisdictions

Related topics

• All about your tax return
• New Brunswick child tax benefit
• New Brunswick harmonized sales tax credit

Provincial and territorial government partners

• New Brunswick – Department of Finance