New Brunswick Low Income Tax Reduction

What’s in this article?


What is this?

The New Brunswick Low Income Tax Reduction is a non-refundable tax credit for low income individuals and families, which helps reduce their provincial tax payable. You may be eligible to claim this tax reduction if your or your family income falls below a certain threshold.

The tax reduction is calculated and claimed on the New Brunswick NB428 form. If you have a spouse or common-law partner at the end of the year, you have to decide who is going to make the claim. Any unused amount can be transferred to the other spouse or common-law partner. If you are filing a return for a deceased New Brunswick resident, the tax reduction can be claimed on his or her final return or on the tax return of the spouse or common-law partner, if the deceased person had a spouse or common-law partner.


Am I eligible?

You are eligible for the New Brunswick Low Income Tax Reduction Credit if you are a resident of New Brunswick on December 31 of the tax year.


Where do I claim this?

Follow these steps in H&R Block’s tax software to file your 2015 taxes:

Important: Before you begin, ensure that you told us that you lived in NEW BRUNSWICK on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, claim the New Brunswick low-income tax reduction by following these steps:

  1. Click the WRAP-UP tab.
  2. Under the Additional credits that can be claimed heading, click the checkbox labelled Claim the New Brunswick low-income tax reduction.
  3. Click Continue.


Where can I learn more?