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Information for Residents of New Brunswick
ll the information you need to calculate your New Brunswick tax and credits is included on the following pages. You will find two copies of Form NB428, New Brunswick Tax and Credits, in this book. Attach a completed copy of Form NB428 to your return.

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What's new for 2009?

Benefits are combined with the Canada Child Tax Benefit (CCTB) into one monthly payment. For details on payment amounts, see Pamphlet T4114, Canada Child Benefits. You do not have to apply separately to get payments under this program. We will use the information from your Canada Child Benefits application to determine your eligibility for the program.

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he tax rates used to calculate your provincial tax have been reduced. In addition, the income levels, most provincial non-refundable tax credits, and the New Brunswick low-income tax reduction have been changed. These measures reduce the amount of New Brunswick tax that you pay. The maximum claim for the New Brunswick labour-sponsored venture capital fund tax credit has increased to $2,000 for eligible investments made after March 16, 2009, and the New Brunswick small business investor tax credit has increased to $75,000. Form NB428, New Brunswick Tax and Credits, and Form T1258, New Brunswick Small Business Investor Tax Credit, reflect these changes.

File your tax return ­ You (and your spouse or common-law partner) should file your 2009 tax return(s) as soon as possible. The information you give on your return(s) will determine how much you will get starting in July 2010.
This program is fully funded by the Province of New Brunswick. For more information, call the Canada Revenue Agency (CRA) at 1-800-387-1193.

New Brunswick Child Tax Benefit
he New Brunswick Child Tax Benefit (NBCTB) is a non-taxable monthly payment made to qualifying low-income families with children under 18 years of age. The New Brunswick Working Income Supplement (NBWIS) is an additional benefit paid to qualifying families with earned income who have children under 18 years of age.

For more information

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f you have questions about New Brunswick tax and credits, visit the CRA Web site at www.cra.gc.ca or call the CRA at 1-800-959-8281. To get forms, go to www.cra.gc.ca/forms or call 1-800-959-2221.

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