Part D - Newfoundland and Labrador low-income tax reduction

Part D - Newfoundland and Labrador low-income tax reduction

You can claim the Newfoundland and Labrador low-income tax reduction if you were a resident of Newfoundland and Labrador 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. The other spouse or common-law partner can claim any unused amount on their Form NL428.

If you are preparing a return for a resident of Newfoundland and Labrador 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, you can claim the tax reduction on either the deceased person's final return or their spouse's or common-law partner's return.