Part D - New Brunswick low-income tax reduction

Part D - New Brunswick low-income tax reduction

You can claim the New Brunswick low-income tax reduction if you were a resident of New Brunswick on December 31, 2018.

If you had a spouse or common-law partner on December 31, 2018, you and your spouse or common-law partner need to decide who will claim the low-income tax reduction for your family. The other spouse or common-law partner can claim any unused amount on their Form NB428.

If you are preparing a return for a resident of New Brunswick who died in 2018, you can claim the tax reduction on their final return. If the deceased person had a spouse or common-law partner, the tax reduction can be claimed on either the deceased person's final return or their spouse's or common-law partner's return.