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New Brunswick Tax
You have to complete this form for a trust resident in New Brunswick and for a non-resident trust that carries on a business through a permanent establishment in New Brunswick. Include a completed copy of this form with the trust's return. Taxable income (line 56 of the return)

T3NB
T3 2009

1

Step 1 ­ New Brunswick tax on taxable income Testamentary trusts or grandfathered inter vivos trusts
Use the amount on line 1 to determine which one of the following columns you have to complete. more than $35,707, but not more than $71,415 more than $71,415, but not more than $116,105

If the amount from line 1 is: Enter the amount from line 1. Base amount Line 2 minus line 3 Rate Multiply the amount on line 4 by the rate on line 5. Tax on base amount New Brunswick tax on taxable income (line 6 plus line 7) 2 3 4 5 6 7

$35,707 or less

more than $116,105 2

0 00
q i q e

35,707 00
q i q e q

71,415 00
q i q e q

116,105 00 3
q i q e q 4

9.65% 0 00

14.5% 3,446 00

16% 8,623 00

17% 15,774 00

5 6 7 8

8 q

Inter vivos trusts (other than grandfathered)
New Brunswick tax on taxable income: Line 1 i 17% q 9

Step 2 ­ Donations and gifts tax credit
Total donations and gifts Line 17A of Schedule 11 13312 On the first $200 or less On the remainder Donations and gifts tax credit (line 10 plus line 11)

i i

9.65% q 17.95% q

10 e 13314 ½ q 11 12

Step 3 ­ New Brunswick Tax
Enter the amount from line 8 or line 9 above. Donations and gifts tax credit (line 12) Dividend tax credit Line 24 of Schedule 8 Line 31 of Schedule 8 Minimum tax carryover Line 30 of Schedule 11 Total credits (add lines 14 to 17) Subtotal (line 13 minus line 18. If negative, enter "0".) New Brunswick additional tax for minimum tax purposes Subtotal (line 19 plus line 20) New Brunswick foreign tax credit (from Form T2036, Provincial or Territorial Foreign Tax Credit) New Brunswick tax (line 21 minus line 22. If negative, enter "0".) Enter this amount on line 82 of the return. i 38.67% q 13318 ½ e i 26.5% q 13315 ½ e i 57% q 13316 ½ e q 14 15 16 17 18 q (Amount C from Chart 3 of Schedule 12) 13302 ½ e
13305 ½ q 13330 13301 ½

13

19 20 21 22

13340 ½ q

23

T3NB E (09)

New Brunswick Tax Instructions
What's new for 2009
The base amounts, the tax rates, the tax on base amounts, and the lower rate that applies to the donations and gifts tax credit have changed.

If you have questions...
If you have questions about New Brunswick tax and credits, visit the Canada Revenue Agency (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.