New Brunswick

Non-Refundable Tax Credits 2018

This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.

Federal
(15 %)
New Brunswick
(9,68 %)
$ $
Basic  

11,809

 

10,043

Spouse and eligible dependant  

11,8091, 2

 

8,5283

Disabled dependant aged 18 and older  

S.O.

 

4,7435

Caregiver for a dependant aged 18 and older who has a disability6  

6,9867

 

S.O.

Caregiver  

S.O.

 

4,7438

Employment amount  

  1,1959

 

S.O.

Age amount  

7,33310

 

4,90411

Retirement income  

2,000

 

1,000

Person suffering from a disability Supplement (- 18 years of age)  

8,235
4,80412

 

  8,131
4,74313

Adoption fees  15,90514  S.O.
Volunteer firefighters  3,000  S.O.
Search and rescue volunteer  3,000  S.O.
Purchase of first home  5,000  S.O.
Home accessibility  10,00014  S.O.15
Medical expenses
  • 15% of expenses which exceed the lesser of $2,302 or 3% of applicant’s net income
  • 9.68% of expenses which exceed the lesser of $2,273 or 3% of applicant’s net income
Charitable donations
  • Max. donations: 75% of net income
  • 15% on the first $200 and 29% or 33% on excess amount
  • Max. donations: 75% of net income
  • 9.68% on the first $200 and 17.95% on excess amount

1 Reduced by net income of spouse or dependant.
2 Potential $2,182 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).
3 Reduced for each $1 exceeding $853 (nil at $9,381).
4 Other than a person for whom the tax credit for caregivers is claimed.
5 Reduced for each $1 exceeding $6,730 (nil at $11,473).
6 Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
7 Reduced by each $1 of net income of the dependant in excess of $16,405 (nil at $23,391).
8 Reduced for each $1 exceeding $16,198 (nil at $20,941).
9 Amount equal to taxpayer’s employment income for the year (max. $1,195).
10 Reduced by 15% for each $1 exceeding $36,976 (nil at $85,863).
11 Reduced by 15% for each $1 exceeding $36,507 (nil at $69,201).
12 Reduced by child care and caregiver expenses exceeding $2,814 (nil at $7,618).
13 Reduced by child care and caregiver expenses exceeding $2,777 (nil at $7,520).
14 Maximum amount of expenses eligible for the credit.
15 Refundable tax credit available in New Brunswick.

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