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Protected B when completed 
   
Part C – New Brunswick tax (continued)
Amount from line 56 of the previous page    57
 
New Brunswick dividend tax credit (use Worksheet NB428) 61520  •58
New Brunswick minimum tax carryover:  
Amount from line 40427 of your return   x  57% = 61540 +  •59
Line 58 plus line 59   = 60
Line 57 minus line 60 (if negative, enter "0")   = 61
New Brunswick additional tax for minimum tax purposes:
Form T691: line 111 minus line 112   x  57% =   + 62
Line 61 plus line 62   = 63
Provincial foreign tax credit (complete Form T2036)   64
Line 63 minus line 64 (if negative, enter "0").   = 65
 
New Brunswick low-income tax reduction
 
If you had a spouse or common-law partner on December 31, 2023, you and your spouse or
common-law partner need to decide who will claim this tax reduction for your family. Any unused
amount from line 88 can be claimed by the other spouse or common-law partner on line 66 of their
Form NB428.
 
Unused low-income tax reduction from your spouse or common-law partner:
Amount from line 88 of your spouse's or common-law partner's Form NB428, if any 61560 •66
Line 65 minus line 66 (if negative, enter "0")    
Enter this amount on line 74 of the next page.   = 67
 
If you claimed an amount on line 66, enter the amount from line 67 on line 85 and continue on
line 89. If not, continue below.
 
You are eligible to claim the low-income tax reduction if either of the following applies:
You are single and your net income from line 23600 of your return is less than $45,252
You have an eligible dependant or spouse or common-law partner and your adjusted family
income
(calculated using the chart below) is less than $70,118
If neither of these conditions applies to you, enter "0" on line 84, enter the amount from line 74
on line 85, and continue on line 89.
 
 
  Adjusted family income calculation for Column 1 Column 2
  the New Brunswick low-income tax reduction You Your spouse or
  common-law partner
  Net income from line 23600 of the return     68
  Total of the universal child care benefit (UCCB) repayment (line 21300
of the return) and the registered disability savings plan (RDSP) income
     
  repayment (included on line 23200 of the return)   +   + 69
  Line 68 plus line 69   =   = 70
  Total of the UCCB income (line 11700 of the return) and the RDSP      
  income (line 12500 of the return)     71
  Line 70 minus line 71 (if negative, enter "0")   =   = 72
  Add the amounts from line 72 of columns 1 and 2, if any.          
  Enter this amount on line 79 of the next page. Adjusted family income   73
 
 
 
       
5004-C E (23) Page 3 of 4