General information
Newfoundland and Labrador programs for low-income individuals and families
Newfoundland and Labrador income supplement
The Newfoundland and Labrador income supplement is a non-taxable amount paid to help low-income individuals and families. This supplement is combined with the quarterly federal GST/HST credit payment. For more information, including payment amounts, go to cra-arc.gc.ca/bnfts/rltd_prgrms/nl-eng.html.
You do not need to apply for the GST/HST credit or the Newfoundland and Labrador income supplement. 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.
Newfoundland and Labrador seniors' benefit ▼
The Newfoundland and Labrador seniors' benefit is a non-taxable amount based on the family net income for single seniors (65 years of age or older at any time in 2017) or married or common-law couples including at least one senior. This benefit is combined with the quarterly federal GST/HST credit payment. For more information, including payment amounts, go to cra.gc.ca/bnfts/rltd_prgrms/nl-eng.html.
You do not need to apply for the Newfoundland and Labrador seniors' benefit. When you file your income tax and benefit return, the CRA will determine your eligibility and tell you if you are entitled to the benefit.
Newfoundland and Labrador child benefit (including the mother baby nutrition supplement)
The Newfoundland and Labrador child benefit (NLCB) is a non-taxable amount paid monthly to help low-income families with the cost of raising children under 18 years of age.
The mother baby nutrition supplement (MBNS) is an additional benefit paid to qualifying families who have children under one year of age.
For more information on the payment amounts, see Booklet T4114, Canada Child Benefits.
You do not need to apply separately to get the NLCB or the MBNS. We will use the information from your Canada child benefits application to determine your eligibility for the NLCB and the MBNS. Benefits are combined with the Canada child benefit into one monthly payment.
For more information about these programs, call the CRA at 1-800-387-1193.
File your return - To ensure timely delivery of your payments, you (and your spouse or common-law partner) need to file your 2016 income tax and benefit return(s) by April 30, 2017. We will automatically calculate the amount of any payments you are entitled to get under all of these programs based on information you give on your return(s).
These programs are fully funded by the Province of Newfoundland and Labrador.
For more information
If you have questions about Newfoundland and Labrador 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 Newfoundland and Labrador form
All the information you need to complete Form, NL428, Newfoundland and Labrador Tax and Credits, is included on the following pages.
You will find two copies of Form NL428 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 Newfoundland and Labrador tax are based on the federal
Income Tax Act.
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