Line 77 – Reduction for an eligible dependant

Line 77 – Reduction for an eligible dependant

Claim $388 if you claimed the amount for an eligible dependant on line 5816 of Form NL428 and you did not claim an amount on line 76.

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 on December 31, 2015, your spouse or common-law partner can claim, on his or her Form NL428, any amount of the low-income tax reduction that you do not need to reduce your Newfoundland and Labrador tax to zero.

Complete the calculation at lines 86 to 88 on your Form NL428 to determine the unused amount that your spouse or common-law partner can claim on line 66 of his or her Form NL428.