New Brunswick low-income tax reduction

The New Brunswick low-income tax reduction helps low income residents of New Brunswick reduce their provincial tax payable. You can claim this amount if you were a resident of New Brunswick on December 31, 2021 and your family income is below a certain threshold.

You can claim a basic reduction for yourself, a reduction for your spouse or common-law partner, and a reduction for an eligible dependant. However, the total of all three amounts can’t be more than $1,368 for 2021.

If you had a spouse or common-law partner on December 31, you’ll need to decide which one of you will claim this tax reduction on their 2021 return. While only one of you can claim this amount, any unused portion can be claimed by the other spouse.

If you’re filing a return on behalf of someone who recently passed away, the New Brunswick low-income tax reduction can be claimed on the deceased person’s final return, or on their spouse’s return, if applicable.

Note: H&R Block’s tax software doesn’t currently support deceased returns. For help completing a deceased return, please contact one of our retail offices (fees will apply).