Newfoundland and Labrador Individual Tax Breaks & Credits Directory

Family & Child Benefits

Newfoundland and Labrador Child Benefit (NLCB): This benefit provides monthly, non-taxable payments to low- and modest-income families with children under 18. It is combined with the federal Canada Child Benefit and delivered automatically if you file your tax return and are eligible for the CCB.

Eligibility: Must live in NL, have children under 18, and meet income thresholds.
How to Claim: File your annual income tax return and apply for the federal CCB; the NLCB is calculated automatically.
Learn about the Canada Child Benefit

Mother Baby Nutrition Supplement: Pregnant women and families with children under 1 who receive the NLCB may qualify for an additional $60/month for food and nutrition expenses.

Eligibility: Pregnant individuals or families with infants under 1, receiving NLCB.
How to Claim: Call 1-800-508-4788 or apply through NL Health and Community Services.

Seniors & Pensioner Credits

Newfoundland and Labrador Seniors’ Benefit: Up to about $1,313/year (2024) for low- and modest-income seniors 65+ (or with a spouse 65+), delivered with GST/HST credits.

Eligibility: Age 65+ (or spouse/common-law 65+), live in NL, meet income thresholds.
How to Claim: File your income tax return; benefit is automatic based on your return.

Seniors’ Home Repair Program: Grants of up to $5,000 for low-income seniors to make safety and accessibility repairs to their principal residence.

Eligibility: Age 60+, own your home in NL, meet income/asset limits.
How to Claim: Apply through NL Housing. Documentation: proof of age, home ownership, income.

Student Tax Credits & Supports

Post-secondary Tuition Tax Credit: NL restored its provincial tuition tax credit for eligible tuition paid to post-secondary institutions (up to $5,000/year claimable, 2024).

Eligibility: Resident students paying tuition to eligible institutions.
How to Claim: Get your T2202 form from your school; claim on your NL428 tax form.

Student Loan Interest Relief: NL student loans are interest-free, and extra repayment relief is available for graduates facing hardship.

Eligibility: Repaying NL student loans, facing financial difficulty.
How to Claim: Contact NL Student Aid for application and documentation details.

More: Federal Education Credits | Education Credit Guide

Renter Benefits

NL Provincial Rental Housing Program: Rent-geared-to-income housing for low-income individuals/families. Not a tax credit, but a key support for renters, especially seniors and persons with disabilities.

Eligibility: Low-income, resident of NL, must meet program criteria.
How to Apply: Through NL Housing; provide proof of income, family size, and identification.

GST/HST New Housing Rebate: If you buy a new home, you may qualify for a partial GST/HST rebate.

Eligibility: Purchased a new or substantially renovated home as your primary residence.
How to Claim: File forms GST191 and/or NL provincial form.

Health & Disability Tax Credits

Disability Tax Credit (Federal & Provincial): NL residents approved for the federal DTC can claim a provincial supplement.

Eligibility: Severe, prolonged impairment as certified by a qualified practitioner.
How to Claim: File Form T2201 with CRA; provincial amount is claimed on the NL428 tax form.
More: Disability Tax Credit Guide

Medical Expense Tax Credit: Claim eligible out-of-pocket medical expenses on your NL and federal tax return.

Eligibility: Resident with qualifying medical expenses.
How to Claim: Keep receipts; claim on NL428 and federal forms.

Provincial Prescription Drug Program (NLPDP): Provides drug coverage for low-income seniors, families, and individuals with high drug costs.

Eligibility: Based on age, income, or medical needs.
How to Apply: Fill out application at NLPDP official site.

Unique Newfoundland and Labrador Credits & Benefits

Home Heating Supplement: Annual benefit for low-income households facing high home heating costs.

Eligibility: Income-tested, must be primary residence in NL.
How to Claim: Apply through NL Housing or Department of Finance. Documentation: income proof, utility bills.

Volunteer Firefighter Tax Credit: Up to $3,000 income tax credit for eligible volunteer firefighters and search/rescue volunteers.

Eligibility: At least 200 hours of volunteer service (firefighter, ground search, rescue).
How to Claim: Obtain signed letter from your organization; claim on NL428 tax form.

Physical Activity Tax Credit: Up to $2,000 refundable credit for families with children under 18 in eligible organized physical activities.

Eligibility: Parent/guardian of child enrolled in eligible activities.
How to Claim: Keep receipts; claim on your NL tax form.

Newfoundland and Labrador Individual Tax Credits & Benefits Guide