New Brunswick Individual Tax Credits, Deductions & Benefits (2025 Guide)

New Brunswick Individual Tax Credits Directory

Family & Children Credits

• NB Child Tax Benefit (NBCTB): Monthly, income-tested benefit for families with children under 18. Paid with the federal CCB.
  Eligibility: NB residency, children under 18, income-tested.
  Claim: File your tax return and register your children for CCB. Example: Family with two children and $34,000 income receives both CCB and NBCTB monthly.
• Working Income Supplement: Extra monthly payment for low-income working families, added to NBCTB.
  Claim: No separate application; triggered by tax return if eligible.
• Adoption Expense Credit: Claim eligible adoption expenses on both federal and NB returns. Keep receipts for agency, legal, and travel costs.
  Claim: Include on NB428 and T1. Documentation: Save all receipts and legal records.
• Stacking: NBCTB and Working Income Supplement stack with the federal CCB, GST/HST credit, and Child Disability Benefit.

Internal links: Canada Child Benefit | Childcare Expense Deductions

Renter Benefits & Property Credits

• Rent Supplement Assistance Program: Monthly subsidy for eligible low-income renters.
  Eligibility: NB residency, income/asset limits.
  Application: Apply through NB Housing or local authority. Documentation: Proof of rent, income, household composition. Example: Single renter with $22,000 income receives $170/month rent supplement, plus GST/HST credit.
• Property Tax Deferral/Relief: Municipal programs for seniors/low-income homeowners to defer or reduce property tax.
  Eligibility: Age/income requirements.
  How to Apply: Contact your city/town hall; provide proof of age, income, and property ownership.
• GST/HST Credit: Federal quarterly payment for low/moderate-income renters and homeowners.
  Claim: File your tax return; credit is paid automatically if eligible.
• Tip: Keep all rent receipts, property tax bills, and correspondence for at least 6 years for audit.

Internal links: GST/HST Rebates

Senior Credits & Benefits

• Low-Income Seniors' Benefit: Annual cash payment to NB seniors age 65+ with income below threshold.
  Claim: Direct application each year; provide proof of age, income, and NB residency.
  Example: Retired couple with $27,000 income receives $400 benefit plus OAS/GIS.
• Home Energy Assistance Program: Annual payment for eligible low-income NB residents to help with heating costs.
  Application: Apply online/by mail; submit proof of income and heating costs.
• NB Prescription Drug Program: Subsidized prescription coverage for seniors with low/moderate income.
  Claim: Apply through NB Health; provide proof of prescription need and income.
• Property Tax Relief: See above (municipal). Seniors may qualify for extra relief depending on municipality.
• Stacking: NB seniors can claim NB benefits plus federal OAS, GIS, and age/pension amount credits.

Internal links: Canada-Wide Senior Credits

Disability & Health Credits

• Disability Support Program (DSP): Monthly income and service support for NB residents with disabilities.
  Eligibility: Medical certification, NB residency, income/asset limits.
  Application: Apply through Social Development NB; provide medical forms and financial details.
• Child Disability Benefit: Federal monthly payment for eligible families with a disabled child.
  Claim: File T2201 (Disability Tax Credit Certificate); claim on federal and NB returns.
• Home Renovation Tax Credit: Refundable credit for eligible accessibility/home adaptation expenses.
  Claim: Keep all renovation receipts; claim on NB428. Example: $6,000 in renovations = $900 credit at 15% rate.
• Medical Expense Credits: Claim eligible out-of-pocket medical expenses on both federal and NB returns.
  Tip: Use lower-income spouse for claim if possible.
• Stacking: Disability/medical credits can be stacked across federal and NB returns; DTC unlocks additional supports.

Internal links: Disability Tax Credit Guide | Medical Expense Credits

Education & Student Credits

• Tuition & Education Credits: NB students can claim non-refundable tuition credits for eligible post-secondary tuition. Unused amounts can be transferred to a parent/spouse or carried forward.
  Claim: Use T2202 and NB(S11) forms.
• Student Loan Interest Credit: Claim interest paid on NB/Canada student loans.
  Claim: Only the student can claim; carry forward up to 5 years if unused.
• Scholarships/Bursaries: Tax-free for full-time students; report on return and claim exemption.
• Claim Tips: Keep all tuition receipts, loan statements, and scholarship/bursary records. Parents should coordinate transfers for maximum family benefit.

Internal links: Tuition & Education Credits

Other Notable New Brunswick Individual Credits & Deductions

• Basic Personal Amount: All New Brunswick residents can claim a non-refundable personal amount (indexed annually) on NB428.
• Spousal & Dependent Credits: Non-refundable provincial credits for supporting a spouse or eligible dependents.
• Charitable Donations Tax Credit: New Brunswick provides a provincial credit for eligible donations to registered charities, stackable with the federal credit.
• Political Contribution Tax Credit: Non-refundable credit for donations to registered New Brunswick political parties or candidates.
• Caregiver Amount: For supporting infirm/elderly relatives. Claimed on NB return; keep medical/care documentation.

Internal links: Canada-Wide Individual Tax Credits

Practical Scenarios & Calculation Examples

• Scenario 1: Family Stacking NBCTB & Federal Credits
  Sarah and Mike have two children (ages 6 and 11) and a family net income of $36,000. They receive $7,000/year in CCB, $1,100/year in NBCTB, and qualify for the Working Income Supplement. They also claim $6,000 in childcare expenses, reducing taxable income, and get the GST/HST credit. Documentation: File tax returns, register kids, keep childcare receipts.
• Scenario 2: Renter & Disability Stacking
  Anne is a single renter (age 27) with $19,000 income and a qualifying disability. She gets a $160/month rent supplement, $330/quarter GST/HST credit, claims the DTC (reducing taxes by ~$1,300), and gets a $400 home renovation tax credit for accessibility upgrades. Documentation: Tax return, rent receipts, DTC approval, renovation receipts.

Audit Risk, Common Errors & Best Practices

• Documentation: Keep all receipts, rent/property tax bills, childcare, tuition, medical, and donation records for at least 6 years. Digital scans are accepted but must be legible.
• Common Errors: Not filing a return (missing automatic credits), double-claiming dependents, failing to keep receipts, or claiming ineligible expenses.
• Audit Triggers: Large/unusual rent, medical, or donation claims, missing documentation, or discrepancies between federal/NB returns.
• Best Practices: Organize documents by year, use certified tax software, double-check claims, and respond promptly to CRA/NB government requests.
• Stacking: You can claim both NB and federal credits for the same expense (tuition, medical, disability), but never claim the same cost in two different ways unless allowed.

Claiming Tips & Filing Strategies

• File your income tax return with accurate, up-to-date address and family details to ensure eligibility for New Brunswick and federal benefits.
• Keep receipts for childcare, tuition, medical expenses, charitable donations, and home renovations for accessibility.
• Apply for direct provincial programs (Low-Income Seniors’ Benefit, DSP, Rent Supplement) with the New Brunswick government if not claimed through your tax return.
• You can adjust prior years’ returns (T1-ADJ or ReFILE) for missed provincial or federal credits—keep supporting documentation for at least 6 years.
• Use certified tax software or consult a professional for complex situations (disability, multiple dependents, split custody, etc.).

New Brunswick Individual Tax Credits: Frequently Asked Questions