Line 66 - Provincial foreign tax credit
Line 66 - Provincial foreign tax credit
If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be able to claim a provincial foreign tax credit.
How to claim this credit
Complete Form T2036, Provincial or Territorial Foreign Tax Credit.
Supporting documents
If you are filing a paper return, attach your Form T2036.
New Brunswick low-income tax reduction
You can claim the low-income tax reduction if you were a resident of New Brunswick on December 31, 2024.
If you had a spouse or common-law partner on December 31, 2024, you and your spouse or common-law partner need to decide who will claim this 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 2024, 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 surviving spouse's or common-law partner's return.
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