Newfoundland and Labrador Individual Tax Credits Directory

Your 2024 guide to all individual tax credits, benefits, and rebates available in Newfoundland and Labrador. Learn about eligibility, how to claim, and find links to key federal and provincial programs for families, seniors, students, renters, and more.

Quick Links: NL & Canada-Wide Individual Credits

Newfoundland and Labrador Individual Tax Credits: Full Guide

Newfoundland and Labrador offers a range of provincial tax credits and benefits to help residents reduce their personal tax burden and support the cost of living. These credits are available alongside federal benefits, and many are claimed automatically when you file your annual tax return. Below, you'll find details on the main NL credits for families, seniors, students, renters, and for those facing health or disability challenges. Where relevant, we include links to official forms, eligibility details, and tips for maximizing your claim.

1. Family & Children Credits

Newfoundland and Labrador Child Benefit (NLCB):
Provides a monthly, income-tested payment for families with children under 18. Administered with the federal Canada Child Benefit (CCB); eligibility is based on family income and number of children.
Claimed by filing your tax return and applying for the CCB. More info.
NL Mother Baby Nutrition Supplement:
Provides up to $60/month during pregnancy and up to $60/month for infants under 1 year. Income-tested. Must apply separately. Learn more.
NL Parental Benefits (Supplement):
Additional supports for eligible parents receiving federal EI parental benefits. Details.

2. Seniors' Credits

NL Seniors' Benefit:
Annual, income-tested benefit (up to $1,313 for individuals/couples over age 65). Paid automatically if eligible; no separate application. Official info.
Age Amount (Provincial):
Non-refundable tax credit for those 65 and older with net income below a set threshold. Claimed on your NL428 schedule when filing a tax return.
Pension Income Amount:
Non-refundable credit for eligible pension income (similar to federal credit). Claimed on your NL428.

3. Student & Education Credits

Tuition and Education Amounts:
NL ended its provincial tuition tax credit after 2016, but federal tuition credits remain. Students may still claim other education deductions and transfer unused amounts to a parent or spouse.
Student Loan Interest Credit:
Non-refundable credit for interest paid on eligible NL and federal student loans. Claimed on your NL428 and federal return.
More info

4. Renters & Low-Income Credits

NL Low-Income Tax Reduction:
Automatic reduction of NL tax for low-income individuals and families. Calculated on your NL428. No separate application.
Rental Supplement Program (Non-tax):
While not a tax credit, low-income renters can apply for a provincial rent supplement to reduce housing costs. Learn more.

5. Health & Disability Supports

Disability Amount (Provincial):
Non-refundable credit for those eligible for the federal disability amount. Claimed on your NL428. See federal details.
Medical Expenses (Provincial):
Claim eligible medical expenses not reimbursed by insurance. Combine with federal claim on your NL428.
Caregiver & Infirm Dependent Credits:
Non-refundable credits for supporting a dependent with a disability. Claimed on your NL428.

6. Unique NL Benefits & Rebates

NL Home Heating Supplement:
Targeted support for low-income households facing high heating costs. Apply here.
Newfoundland and Labrador Income Supplement:
Automatic, income-tested benefit paid quarterly to low-income individuals and families. Official details.
Climate Action Incentive (Federal):
NL residents may receive a federal Climate Action payment when filing their return. See our guide.

How to Claim NL Tax Credits

File your annual personal tax return (T1), including Schedule NL428.
Ensure you and your spouse/partner file returns, even with no income, to be assessed for income-tested credits.
Apply separately for benefits that require it (nutrition supplement, rent supplement, etc.).
Keep all relevant receipts and documentation for at least 6 years in case of audit.

Related Resources & Internal Links

FAQ: NL Individual Tax Credits

Are NL tax credits claimed automatically?: Most are calculated automatically when you file your tax return, but some benefits require a separate application.
Can I claim both provincial and federal disability, age, or caregiver credits?: Yes, you can claim both, as long as you meet the eligibility criteria for each.
What if I forgot to claim a credit?: You can request a change to a previous tax return using CRA's "Change my return" online tool or by filing form T1-ADJ.