New Brunswick

Main Non-Refundable Tax Credits 2019

 

This document is up to date as of August 1, 2019 and reflects the status of legislation, including proposed amendments at this date.

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

12,069

 

10,264

Spouse and eligible dependant  

12,0691, 2

 

8,7163

Disabled dependant aged 18 and older4  

n/a

 

4,8475

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

7,1407

 

n/a

Caregiver  

n/a

 

4,8488

Employment amount  

  1,2229

 

n/a

Age amount  

7,49410

 

5,01211

Retirement income  

2,000

 

1,000

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

8,416
4,90912

 

  8,310
4,84713

Adoption fees  16,25514 n/a
Volunteer firefighters  3,000 n/a
Search and rescue volunteer  3,000 n/a
Purchase of first home  5,000 n/a
Home accessibility  10,00014 n/a15
Medical expenses
  • 15% of expenses which exceed the lesser of $2,352 or 3% of applicant’s net income
  • 9.68% of expenses which exceed the lesser of $2,323 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 $2,230 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 $872 (nil at $9,588).
4 Other than a person for whom the tax credit for caregivers is claimed.
5 Reduced for each $1 exceeding $6,878 (nil at $11,725).
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 $16,766 (nil at $23,906).
8 Reduced for each $1 exceeding $16,554 (nil at $21,402).
9 Amount equal to taxpayer’s employment income for the year (max. $1,222).
10 Reduced by 15% for each $1 exceeding $37,790 (nil at $87,750).
11 Reduced by 15% for each $1 exceeding $37,311 (nil at $70,725).
12 Reduced by child care and caregiver expenses exceeding $2,875 (nil at $7,784).
13 Reduced by child care and caregiver expenses exceeding $2,838 (nil at $7,685).
14 Maximum amount of expenses eligible for the credit.
15 Refundable tax credit available in New Brunswick.
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