All the Numbers

New Brunswick benefits

From the All the Numbers wiki · Retirement and benefits

CRA pays all of them, on family net income from the base year (as for the Canada Child Benefit).

Child Tax Benefit and Working Income Supplement

$250 a year for each child under 18, less 5% (2.5% with one child) of family income over $20,000. A family with children also gets up to $250 a year as a working income supplement: 4% of family earnings over $3,750, less 5% of family income over $20,921. Both are paid monthly.[1]

School Supplement

$100 each July for each child aged 5 to 17 on 1 July, when family income is $20,000 or less.[2]

HST credit

$300 for the person, $300 for a spouse (or a single parent's first child) and $100 for each other child, less 2% of family income over $35,000, paid a quarter at a time in January, April, July and October.[3]

What it does not do

The child tax benefit for a child in shared custody is not modelled: the plan stops with a reason. See income tax in New Brunswick.

See also

  • Canada Child Benefit · A monthly tax-free payment for each child under 18, paid to the person who cares for them and reduced as family income rises above about $38,000. The engine can calculate it; the planner does not ask about children, so plans do not include it.
  • Income tax in New Brunswick · New Brunswick taxes income in four brackets from 9.4% to 19.5%, indexes its amounts each year, and reduces the tax of lower-income families.

References

  1. ↑New Brunswick Income Tax Act s.51(4): "1/12[(A-B)+(C-D)] where A is the product obtained by multiplying $250 by the number of qualified dependants … B is 5% (or where the individual is an eligible individual of only one qualified dependant …, 2 ½%) of the amount … by which the individual’s adjusted income for the year exceeds $20,000; C is the lesser of $250 and 4% of the amount … by which the individual’s adjusted earned income for the year exceeds $3,750; and D is 5% of the amount … by which the individual’s adjusted income for the year exceeds $20,921"; CRA (July 2026 to June 2027): "$20.83 per month for each child" · New Brunswick Child Tax Benefit and Working Income Supplement: an amount a child less a rate of family income over a threshold, and a supplement on family earned income, paid monthly with the CCB · See the source · effective 2026-07-01
  2. ↑New Brunswick Income Tax Act s.51.01(2)(c): "the adjusted income of the individual for the taxation year is $20,000 or less"; s.51.01(4): "$100 per qualified dependant who, on July 1 of the year following the taxation year, is at least five years of age and has not attained 18 years of age"; s.51.01(5): two eligible individuals "each … one-half" · New Brunswick School Supplement: an amount each July for each child aged 5 to 17, for a family with income at or below a limit · See the source · effective 2012-07-01
  3. ↑New Brunswick Income Tax Act s.52.02(2): "¼ of the amount … A − B where A is the total of (a) $300, (b) $300 for the qualified relation … (c) $300 if the individual has no qualified relation … [and claims an eligible dependant], and (d) $100 times the number of qualified dependants … other than [the one in (c)]; B is 2% of the amount … by which the eligible individual’s adjusted income … exceeds $35,000"; s.52.02(3) shared custody; s.52.02(5) July, October, January and April; CRA page (July 2026 to June 2027) · New Brunswick Harmonized Sales Tax Credit: an amount for the individual, for a spouse (or, for a single parent, the first child) and for each other child, less a rate of family income over a threshold; paid quarterly with the federal credit · See the source · effective 2016-07-01