Child Tax Benefits: New Brunswick's Offerings

The New Brunswick Child Tax Benefit (NBCTB) is a non-taxable amount paid monthly to qualifying families with children under the age of 18. The benefit is a basic amount of $250 per year for each dependent child, which can be a big help for low- to moderate-income families. The amount of the benefit is reduced if your adjusted family net income is more than $20,000. The NBCTB is automatically bundled with the Canada Child Benefit, and you will receive both payments together on the scheduled payment dates.

New Brunswick Child Tax Benefit (NBCTB)

The New Brunswick Child Tax Benefit (NBCTB) is a non-taxable amount paid monthly to qualifying families with children under the age of 18. The benefit is administered by the Canada Revenue Agency (CRA) and funded by the Province of New Brunswick.

Eligibility

To be eligible for the NBCTB, you must be a resident of New Brunswick with children under the age of 18. The benefit is means-tested, with the amount received depending on your family's net income.

Payment Amounts

The NBCTB comprises the New Brunswick Child Tax Benefit and the New Brunswick Working Income Supplement (NBWIS), which are combined with the Canada Child Benefit (CCB) in a single monthly payment.

The New Brunswick Child Tax Benefit pays $250 annually for each dependent child to families with a net income of $20,000 or less. For families with a net income greater than $20,000, the benefit is reduced by either:

• 2.5% of family net income in excess of $20,000 (for one-child families)
• 5% of family net income in excess of $20,000 (for families with more than one child)

The basic amount that can be earned is $20.83 per month per child.

The New Brunswick Working Income Supplement is an additional benefit for families with earned income. The supplement is equal to the lesser of:

• $250 per year per family
• 4% of family net income in excess of $3,750 minus 5% of family net income in excess of $20,921

The basic amount for the working income supplement is $20.83 per month per family.

School Supplement

The NBCTB payment may also include a New Brunswick School Supplement (NBSS) amount. This is paid once a year in July to help low-income families with the cost of school supplies for their children. For the July 2024 NBSS payment, if your adjusted family net income for 2023 is $20,000 or less, you will receive $100 for each of your children born between January 1, 2007, and December 31, 2019.

New Brunswick Working Income Supplement (NBWIS)

The New Brunswick Working Income Supplement (NBWIS) is an additional benefit paid to qualifying families with earned income who have children under the age of 18. It is an extra benefit of up to $20.83 per month for each family. The NBWIS is phased in once the family's earned income is more than $3,750. The maximum benefit is reached when the family's earned income is $10,000. If your adjusted family net income is between $20,921 and $25,921, you may receive part of the supplement.

The NBWIS is combined with the Canada Child Benefit (CCB) into a single monthly payment. The CCB is a non-taxable amount paid monthly to help eligible families with the cost of raising children under 18 years of age. The CRA's publications and personalised correspondence are available in braille, large print, e-text, and MP3.

To get the CCB, you must meet all of the following conditions:

• You must live with the child, and the child must be under 18 years of age.
• You must be the person primarily responsible for the care and upbringing of the child.
• You must be a resident of Canada for tax purposes.
• You or your spouse or common-law partner must be a permanent resident, a protected person, a temporary resident who has lived in Canada for the previous 18 months, or an individual registered or entitled to be registered under the Indian Act.

The NBWIS is an additional benefit for families in New Brunswick who meet the CCB criteria and have earned income.

Eligibility criteria for NBCTB

The 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 is an additional benefit paid to qualifying families with earned income who have children under 18 years of age.

To be eligible for the NBCTB, you must meet the following criteria:

• You must be a resident of New Brunswick at the end of the year. If you are a non-resident of Canada, you must have earned income from employment in New Brunswick or received income from a business with a permanent establishment only in New Brunswick.
• You must have a spouse or common-law partner. The term "common-law partner" refers to a person who is not your spouse but with whom you are in a conjugal relationship, and at least one of the following conditions applies: they have been living with you for at least 12 continuous months; they are the parent of your child by birth or adoption; they have custody and control of your child, and your child is wholly dependent on them for support.
• You must have dependent children who are under 18 years of age.
• Your family must have a low income. The specific income requirements may vary from year to year, so it is important to refer to the most up-to-date information. For example, in 2019, the net income threshold for a spouse or common-law partner to be eligible was $9,588.
• You must file your tax return. The information provided on your tax return will determine your eligibility and the amount of NBCTB you will receive.

It is important to note that the NBCTB is combined with the Canada Child Benefit (CCB) into a single monthly payment. Therefore, to receive the NBCTB, you must also meet the eligibility criteria for the CCB. The CCB is a non-taxable amount paid monthly to eligible families with children under 18 years of age. To be eligible for the CCB, you must meet the following conditions:

• You must live with the child, and the child must be under 18 years of age.
• You must be the person primarily responsible for the care and upbringing of the child.
• You must be a resident of Canada for tax purposes.
• You or your spouse or common-law partner must meet certain residency requirements, such as being a permanent resident, protected person, or temporary resident as defined in the Immigration and Refugee Protection Act.

By applying for the CCB, you are also registering your children for the NBCTB. There is no separate application process for the NBCTB, and your eligibility will be determined based on the information provided in your CCB application.

NBCTB payment dates

The New Brunswick Child Tax Benefit (NBCTB) is a monthly tax-free payment sent to qualifying families with children under 18. The benefit is paid to low-income families to help provide for their children and comprises a main benefit plus a working income supplement for working families.

The NBCTB is bundled with the monthly Canada Child Benefit (CCB) payments. If your total benefit amount for the year is less than $240, you will receive one lump sum payment in July. If it is more, you will receive monthly payments.

The NBCTB payment dates for 2024 are as follows:

• If your total benefit amount for the year is less than $240, you will receive one lump sum payment in July.
• If your total benefit amount for the year is more than $240, you will receive monthly payments on the following dates:

| Month | Payment Date |

|---|---|

| January | 20th January |

| February | 20th February |

| March | 20th March |

| April | 20th April |

| May | 20th May |

| June | 20th June |

| July | 20th July |

| August | 20th August |

| September | 20th September |

| October | 20th October |

| November | 20th November |

| December | 20th December |

If you don't receive your payments within five working days of the scheduled date, contact the Canada Revenue Agency (CRA). You can check your next scheduled payment by going to your CRA MyAccount.

How to apply for NBCTB

To apply for the New Brunswick Child Tax Benefit (NBCTB), your child must first be registered for the federal Canada Child Benefit (CCB). Once a parent living in New Brunswick registers their child for the CCB, they are automatically eligible for the NBCTB payments.

You can apply for the CCB in one of three ways:

• When registering the birth of your newborn with your province or territory
• Online through the CRA My Account
• By mail by completing Form RC66, Canada Child Benefits Application

If you are the mother of a newborn, you can also use the Automated Benefits Application service to apply for your child's benefits. This service is offered in all provinces and territories except Nunavut. To apply using this method, you need to:

• Fill out and sign your child's birth registration form issued by your province or territory
• Give your consent to the vital statistics office to share your information with the Canada Revenue Agency (CRA)
• Provide your social insurance number

The CRA's publications and personalised correspondence are available in braille, large print, e-text, and MP3.

Frequently asked questions