Line 74 - Reduction for an eligible dependant

Claim $678 if you claimed an amount for an eligible dependant on line 30400 of your return and you did not claim a reduction for your spouse or common-law partner on line 73.

Unused low-income tax reduction that your spouse or common-law partner can claim

If you had a spouse or common-law partner on December 31, 2020, they can claim on their Form NB428 any amount of the low-income tax reduction that you do not need to use to reduce your New Brunswick tax to zero.

Complete the calculation on lines 83 to 85 of your Form NB428 to calculate the unused amount that your spouse or common-law partner can claim on line 63 of their Form NB428.

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