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New Brunswick Tax and Credits
Complete this form and attach a copy of it to your return. For details, see the forms book.

NB428
T1 General ­ 2009

Step 1 ­ New Brunswick non-refundable tax credits
For internal use only claim $8,605 (maximum $4,202)

Basic personal amount Age amount (if born in 1944 or earlier) (use provincial worksheet) Spouse or common-law partner amount
Base amount Minus: his or her net income from page 1 of your return Result: (if negative, enter "0")

5603 5804 5808

1 2

8,038 00

(maximum $7,307)

5812

3 4 5 6 7 8 9 10 11 12 13 14 15 16

Amount for an eligible dependant (use provincial worksheet) 5816 Amount for infirm dependants age 18 or older (use provincial worksheet) 5820 Canada Pension Plan or Quebec Pension Plan contributions:
(amount from line 308 of your federal Schedule 1) (amount from line 310 of your federal Schedule 1) Employment Insurance premiums (amount from line 312 of your federal Schedule 1) Pension income amount (maximum $1,000) (see line 5836 in the forms book)

Caregiver amount (use provincial worksheet) Disability amount (for self) (see line 5844 in the forms book) Disability amount transferred from a dependant (use provincial worksheet) Interest paid on your student loans (amount from line 319 of your federal Schedule 1) Your tuition and education amounts [attach Schedule NB(S11)] Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule NB(S2)] Medical expenses from line 330 of your federal Schedule 1 5868 Enter $1,947 or 3% of net income from line 236 of your return, whichever is less. Line 17 minus line 18 (if negative, enter "0")

5824 5828 5832 5836 5840 5844 5848 5852 5856 5860 5864
17 18 19 20

Allowable amount of medical expenses for other dependants calculated for line 5872 on the Provincial Worksheet
Add lines 19 and 20. Add lines 1 through 16 and line 21. Non-refundable tax credit rate Multiply line 22 by line 23. Donations and gifts:
Amount from line 345 of your federal Schedule 9 Amount from line 347 of your federal Schedule 9

5872 5876

21

5880
9.65%

5884

22 23 24

9.65% 17.95%

25 26

Add lines 25 and 26. Add lines 24 and 27. Enter this amount on line 40.

5896
New Brunswick non-refundable tax credits 6150
Go to Step 2 on the next page

27 28

5004-C

Step 2 ­ New Brunswick tax on taxable income
Enter your taxable income from line 260 of your return. Use the amount at line 29 to determine which ONE of the following columns you have to complete.
If line 29 is $35,707 or less If line 29 is more than $35,707, but not more than $71,415 If line 29 is more than $71,415, but not more than $116,105 If line 29 is more than $116,105

29

Enter the amount from line 29 in the appropriate column.

30

0 00
Line 30 minus line 31 (cannot be negative)

35,707 00 14.5% 3,446 00

71,415 00 16% 8,623 00

116,105 00 31
32

9.65%
Multiply line 32 by line 33.

17% 33
34

0 00
Add line 34 and line 35. New Brunswick tax on taxable income
Go to Step 3

15,774 00 35
36

Go to Step 3

Go to Step 3

Go to Step 3

Step 3 ­ New Brunswick tax
Enter your New Brunswick tax on taxable income from line 36. Enter your New Brunswick tax on split income from Form T1206. Add lines 37 and 38. Enter your New Brunswick non-refundable tax credits from line 28. Line 39 minus line 40 (if negative, enter "0") NB dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet NB overseas employment tax credit: Amount from line 426 of your Schedule 1 NB minimum tax carryover: Amount from line 427 of your Schedule 1 Add lines 42, 43, and 44. Line 41 minus line 45 (if negative, enter "0") New Brunswick additional tax for minimum tax purposes: Form T691: line 108 minus line 111 Add lines 46 and 47. Enter the provincial foreign tax credit from Form T2036. Line 48 minus line 49 57% 57%

6151

37 38 39 40 41

6152 6153 6154

42 43 44 45 46

57%

47 48 49 50
Go to Step 4

Step 4 ­ New Brunswick low-income tax reduction
If you had a spouse or common-law partner at the end of the year, you have to agree on who will claim this tax reduction. Only one of you can claim it for your family. However, any unused amount can be claimed by the other person. Unused low-income tax reduction from your spouse or common-law partner (if none, enter "0") Line 50 minus line 51 (if negative, enter "0") If you claimed an amount on line 51, other than "0", enter the amount from line 52 on line 70 on the next page, and continue on line 71.
Continue on the next page

6156

51 52

5004-C

Step 4 ­ New Brunswick low-income tax reduction (continued)
If your net income (line 236 of your return) is less than $28,261, or if you have an eligible dependant, spouse, or common-law partner and your adjusted family income is less than $42,161, you can claim a New Brunswick low-income tax reduction. Otherwise, enter "0" on line 69 and continue on line 70.

Adjusted family income for the calculation of the New Brunswick low-income tax reduction

Column 1 You

Column 2 Your spouse or common-law partner 53 54 55 56 57 53 54 55 56 57 58 59

Enter the net income amount from line 236 of the return. Total of the Universal Child Care Benefit repayment (line 213 of the return) and the registered disability savings plan income repayment (included on line 232) Add lines 53 and 54. Total of the Universal Child Care Benefit income (line 117 of the return) and the registered disability savings plan income (line 125 of the return) Line 55 minus line 56 (if negative, enter "0") Add the amounts at line 57 in column 1 and column 2, if applicable Enter the amount on line 64 below. Enter the amount from line 52 on the previous page. Basic reduction Reduction for your spouse or common-law partner Reduction for an eligible dependant claimed on line 305 of federal Schedule 1 Add lines 60, 61, and 62. Adjusted family income Enter the amount from line 58. Base amount Line 64 minus line 65 (if negative, enter "0") Applicable rate Multiply line 66 by line 67. claim $556 6157 claim $556 6158 claim $556 6159 (maximum $1,112) Adjusted family income

60 61 62 63

64

14,361 00 65 4%
66 67 68 69 70
Go to Step 5

Line 63 minus line 68 (if negative, enter "0") New Brunswick low-income tax reduction Line 59 minus line 69 (if negative, enter "0")

Step 5 ­ New Brunswick tax credits
Political contribution tax credit
New Brunswick political contributions made in 2009 Credit calculated for line 72 on the Provincial Worksheet Line 70 minus line 72 (if negative, enter "0")

6155
(maximum $500)

71 72 73

Labour-sponsored venture capital fund tax credit
Labour-sponsored venture capital fund tax credit from NB-LSVC-1 certificate(s) Line 73 minus line 74 (if negative, enter "0") (maximum $2,000) 6167 74 75

Small business investor tax credit
Enter the small business investor tax credit from Form T1258. Line 75 minus line 76 (if negative, enter "0") Enter the result on line 428 of your return. New Brunswick tax 76 77

Unused low-income tax reduction that can be claimed by your spouse or common-law partner
Amount from line 69 Amount from line 50 Line 78 minus line 79 (if negative, enter "0")
5004-C

Unused amount

78 79 80