Line 51 - Unused low-income tax reduction from your spouse or common-law partner

Line 51 - 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 51 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 53 to 58 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" area on page 1 of your return.