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, 2023 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 $1,492 for 2023.

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 2023 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).

Follow these steps in H&R Block’s 2023 tax software:

Before you begin, make sure that you told us you lived in New Brunswick on December 31, 2023.

If you were single, widowed, divorced, or separated:

  1. On the left navigation menu, under Wrap-Up, click Final Review.

  2. Under Final Review, go to the Optimized Credits.

  3. Select your answer to the question, Do you want to claim the low-income tax reduction credit for New Brunswick?.

If you and your spouse are preparing your returns together (coupled return):

  1. On the left navigation menu, under Wrap-Up, click Final Review.

  2. Under Final Review, go to the Optimized Credits.

  3. Answer Yes to the question, Do you want to make any changes in the table above? (such as changing the optimized amounts or choosing not to claim a credit).

  4. From the drop-down menu next to the question, Who do you want to claim the New Brunswick low-income tax reduction?, select who will claim the New Brunswick low-income tax reduction.

If you and your spouse are preparing your returns separately:

  1. On the left navigation menu, under Wrap-Up, click Final Review.



  2. Under Final Review, go to the Optimized Credits.

  3. Select your answer to the question, Do you want to claim the New Brunswick low-income tax reduction?.