General information
New Brunswick harmonized sales tax credit
The New Brunswick harmonized sales tax credit (NBHSTC) is a non-taxable amount paid to help offset the increase in the harmonized sales tax for households with low and modest incomes.
This amount is combined with the quarterly federal GST/HST credit payments. For more information including payment amounts, go to cra-arc.gc.ca/bnfts/rltd_prgrms/nb-eng.html.
You do not need to apply for the GST/HST credit or the NBHSTC. When you file your income tax and benefit return, the Canada Revenue Agency (CRA) will determine your eligibility and tell you if you are entitled to receive the credit.
New Brunswick child tax benefit
The New Brunswick child tax benefit (NBCTB) is a non-taxable amount paid monthly to qualifying families with children under 18 years of age.
The New Brunswick working income supplement is an additional benefit paid to qualifying families with earned income who have children under 18 years of age.
Benefits are combined with the Canada child benefit into a single monthly payment.
The New Brunswick school supplement program is paid to help low-income families with the cost of back-to-school supplies for their children. This once-a-year payment is included with the July NBCTB payment.
For more information on payment amounts, see Booklet T4114, Canada Child Benefits.
You do not need to apply separately to get these payments.
We will use the information from your Canada child benefits application to determine your eligibility for the programs.
File your return - To ensure timely delivery of payments, you (and your spouse or common-law partner) need to file your 2016 tax return(s) by April 30, 2017. The information you give on your return(s) will determine how much you will get starting in July 2017.
These programs are fully funded by the Province of New Brunswick.
For more information, call the CRA at 1-800-387-1193.
For more information
If you have questions about New Brunswick tax and credits, visit the CRA website at cra.gc.ca or call the CRA at 1-800-959-8281.
To get forms, go to cra.gc.ca/forms.
Completing your New Brunswick form
All the information you need to complete Form NB428, New Brunswick tax and credits, is included on the following pages. You will find two copies of Form NB428 in this book. Complete one copy of the form and attach it to your tax return.
The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide.
The term end of the year means December 31, 2016, the date you left Canada if you emigrated in 2016, or the date of death for a person who died in 2016.
Tax Tip
You should calculate your federal tax first since many rules for
calculating New Brunswick tax are based on the federal Income
Tax Act.
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