,9=m,n = ,resid5ts ( ,new      #a
               ,brunswick
    
          ,:at's new = #bjaa8
    
  ,! f/1 second1 & ?ird tax rates us$
6calculate yr prov9cial tax h be5
reduc$4 ,9 a4i;n1 ! 9come levels1 mo/
prov9cial non-refunda# tax cr$its1 &!
,new ,brunswick l[-9come tax reduc;n h
be5 *ang$4
  ,! 4#aj1jjj limit =! all[a# am.t (
m$ical exp5ses = o!r dep5dants has be5
elim9at$4
  ,^! m1sures may reduce ! am.t ( ,new
,brunswick tax t y pay4
  ,=m ,,nb#dbh1 ,new ,brunswick ,tax &
,cr$its1 reflects ^! *anges4






                                      #a
              ,g5]al 9=m,n           a#a
    
        ,new ,brunswick ,* ,tax
                ,b5efit
    
  ,! ,new ,brunswick ,* ,tax ,b5efit
7,,nbctb7 is a non-taxa# mon?ly pay;t
made 6qualify+ l[-9come families ) *n "u
#ah ye>s ( age4
  ,! ,new ,brunswick ,"w+ ,9come
,supple;t is an a4i;nal b5efit pd
6qualify+ families ) e>n$ 9come :o h *n
"u #ah ye>s ( age4
  ,b5efits >e -b9$ )! ,canada ,* ,tax
,b5efit 96"o mon?ly pay;t4 ,= m 9=m,n on
pay;t am.ts1 see ,booklet ,t#daad1
,canada ,* ,b5efits4
  ,y d n h 6apply sep>ately 6get pay;ts
"u ! ,,nbctb program4 ,we w use ! 9=m,n
f yr ,canada ,* ,b5efits applic,n
6det]m9e yr eligibil;y =! program4
  ..,file yr tax .return--,y 7& yr sp\se
or -mon-law "pn]7 %d file yr #bjaa tax
return7s7 z soon z possi#4 ,! 9=m,n y
                                      #b
           ,9=m,n = resid5ts         b#a
give on yr return7s7 w det]m9e h[ m* y w
get />t+ 9 ,july #bjab4
  ,? program is fully fund$ 0! ,prov9ce
( ,new ,brunswick4 ,= m 9=m,n1 call !
,canada ,rev5ue ,ag5cy 7,,cra7 at
#a-hjj-chg-aaic4

               ,= m 9=m,n
    
  ,if y h "qs ab ..,new ,brunswick tax &
.cr$its1 visit ! ,,cra ,web site at
_+www.cra.gc.ca_: or call ! ,,cra at
#a-hjj-iei-hbha4
  ,6get =ms1 g 6_+www.cra.gc.ca/forms_:
or call #a-hjj-iei-bbba4

     ,-plet+ yr ,new ,brunswick =m
    
  ,all ! 9=m,n y ne$ 6calculate yr ,new
,brunswick tax & cr$its is 9clud$ on !
foll[+ pages4 ,y w f9d two copies ( ,=m
,,nb#dbh1 ,new ,brunswick ,tax &
,cr$its1 9 ? book4 ,atta* a -plet$ copy
( ,=m ,,nb#dbh 6yr return4            #c
           ,9=m,n = resid5ts         c#a
  ,! foll[+ 9=m,n w help y -plete ,=m
,,nb#dbh4
  ,! t]ms ..sp\se & .-mon-law ."pn] >e
def9$ 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4
  ,! t]m ..5d (! .ye> m1ns ,decemb] #ca1
#bjaa1 ! date y left ,canada if y
emigrat$ 9 #bjaa1 or ! date ( d1? =a
p]son :o di$ 9 #bjaa4

,tax ,tip
  ,a numb] ( ,new ,brunswick tax m1sures
  >e 4t9ct f correspond+ f$]al m1sures4
  ,h["e1 _m rules = calculat+ ,new
  ,brunswick tax >e / bas$ on ! f$]al
  ,9come ,tax ,act4 ,z a result1 y may
  f9d x easi] 6calculate yr f$]al tax
  f/4 ,yr total taxes paya# w 2 ! same1
  no matt] : tax y calculate f/4
  



                                      #d
     ,=m ,,nb#dbh1 ,new ,brunswick    #b
             ,tax & ,cr$its
    
  ,-plete ,=m ,,nb#dbh if y 7 a resid5t
( ,new ,brunswick at ! 5d (! ye>4
  ,if y _h 9come f a busi;s )a p]man5t
e/abli%;t \tside ,new ,brunswick1 -plete
,=m ,t#bbjc1 ,prov9cial & ,t]ritorial
,taxes = #bjaa--,multiple ,jurisdic;ns1
.9/1d .( -plet+ ,=m ,,nb#dbh4
  ,y al h 6-plete ,=m ,,nb#dbh if y 7 a
non-resid5t ( ,canada 9 #bjaa & y e>n$
9come f employ;t 9 ,new ,brunswick or
rcvd 9come f a busi;s )a p]man5t
e/abli%;t only 9 ,new ,brunswick4

     ,/ep #a--,new ,brunswick non-
          refunda# tax cr$its
    
  ,! eligibil;y crit]ia & rules = claim+
! ,new ,brunswick non-refunda# tax
cr$its >e ! same z =! f$]al non-refunda#
tax cr$its4 ,h["e1 ..! value & calcul,n
( mo/ ,new ,brunswick non-refunda# tax
                                      #e
           ,9=m,n = resid5ts         a#b
cr$its >e di6]5t f ! correspond+ f$]al
.cr$its4
  ,6calculate "s (! non-refunda# tax
cr$its1 use ! ,prov9cial ,"w%eet 9 ?
book4

     ,newcom]s 6,canada & emigrants
    
  ,if y prorat$ any (! am.ts y claim$ on
l9es #cjj 6#cjf1 #cae1 #caf1 #cah1 #cbd1
& #cbf ( yr f$]al ,s*$ule #a1 y h
6prorate ! correspond+ prov9cial am.ts
on l9es #ehjd 6#ehbj1 #ehdj1 #ehdd1
#ehdh1 #ehfj1 & #ehfd4

       ,l9e #ehjd--,basic p]sonal
                  am.t
    
  ,claim 4#h1iec4

         ,l9e #ehjh--,age am.t
    
  ,y c claim ? am.t if y 7 #fe ye>s (
age or old] on ,decemb] #ca1 #bjaa1   #f
           ,9=m,n = resid5ts         b#b
& yr net 9come 7l9e #bcf ( yr return7 is
less ?an 4#fa1fhc4
  ,if yr net 9come is3
    --4#cb1edc or less1 5t] 4#d1cga on
      l9e #ehjh2 or
    --m ?an 4#cb1edc b less ?an
      4#fa1fhc1 -plete ! calcul,n = l9e
      #ehjh on ! ,prov9cial ,"w%eet 9 ?
      book4
    
,tax ,tip
  ,y may 2 a# 6transf] all or "p ( yr
  age am.t 6yr sp\se or -mon-law "pn] or
  6claim all or "p ( 8 or h] age am.t4
  ,= m 9=m,n1 see l9e #ehfd4

     ,l9e #ehab--,sp\se or -mon-law
               "pn] am.t
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjc ( f$]al
,s*$ule #a & yr sp\se's or -mon-law
"pn]'s net 9come 7l9e #bcf ( 8 or h]
                                      #g
           ,9=m,n = resid5ts         c#b
return1 or ! am.t t x wd 2 if he or %e
fil$ a return7 is less ?an 4#h1cfc4
  ,-plete ! calcul,n on ,=m ,,nb#dbh1 &
5t] ! am.t on l9e #ehab4

,note
  ,5t] yr m>ital /atus &! 9=m,n ab yr
  sp\se or -mon-law "pn] 79clud+ 8 or h]
  net 9come1 ev5 if x is z]o7 9 !
  8,id5tific,n0 >ea on page #a ( yr
  return4

     ,l9e #ehaf--,am.t = an eligi#
                dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cje ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#h1cfc4
  ,-plete ! calcul,n on ,=m ,,nb#dbh1 &
5t] ! am.t on l9e #ehaf4
                                      #h
           ,9=m,n = resid5ts         d#b
,note
  .,if y 7 a s+le .p>5t on ,decemb] #ca1
  #bjaa1 & y *oose 69clude all ,univ]sal
  ,* ,c>e ,b5efit am.ts y rcvd 9 #bjaa 9
  ! 9come ( yr dep5dant1 9clude ? am.t 9
  ! calcul,n ( 8 or h] net 9come4

  ,if y h n alr -plet$ f$]al ,s*$ule #e1
-plete & atta* x 6yr return4

       ,l9e #ehbj--,am.t = 9firm
       dep5dants age #ah or old]
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjf ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#aj1bbg4
  ,-plete ! calcul,n = l9e #ehbj on !
,prov9cial ,"w%eet 9 ? book4


                                      #i
       ,l9e #ehbd--,,cpp or ,,qpp    e#b
         3tribu;ns "? employ;t
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cjh ( yr f$]al ,s*$ule #a4

       ,l9e #ehbh--,,cpp or ,,qpp
      3tribu;ns on self-employ;t &
               o!r e>n+s
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#caj ( yr f$]al ,s*$ule #a4
--------------------------------------#c
     ,l9e #ehcb--,employ;t ,9sur.e
          premiums "? employ;t
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cab ( yr f$]al ,s*$ule #a4

     ,l9e #ehbi--,employ;t ,9sur.e
      premiums on self--employ;t &
               o!r e>n+s
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cag ( yr f$]al ,s*$ule #a4          #aj
      ,l9e #ehcf--,p5.n 9come am.t   a#c
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #cad ( f$]al
,s*$ule #a4
  ,! am.t y c claim on l9e #ehcf is !
am.t on l9e #cad ( yr f$]al ,s*$ule #a
or 4#a1jjj1 :i*"e is .less4

,note
  ,only resid5ts ( ,new ,brunswick >e
  eligi# = ? am.t4 ,if y >e n a resid5t
  ( ,new ,brunswick1 y _c claim ? non-
  refunda# tax cr$it 9 calculat+ yr ,new
  ,brunswick tax ev5 ?\< y may h rcvd
  9come f a s\rce 9side ,new ,brunswick
  9 #bjaa4

       ,l9e #ehdj--,c>egiv] am.t
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cae ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
                                     #aa
           ,9=m,n = resid5ts         b#c
x wd 2 if he or %e fil$ a return7 is
less ?an 4#ah1ffg4
  ,-plete ! calcul,n = l9e #ehdj on !
,prov9cial ,"w%eet 9 ? book4

      ,l9e #ehdd--,4abil;y am.t 7=
                 self7
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #caf ( f$]al
,s*$ule #a4
    --,if y 7 ..#ah ye>s ( age or .old]
      at ! 5d (! ye>1 5t] 4#g1bdh on l9e
      #ehdd4
    --,if y 7 .."u #ah ye>s ( .age at !
      5d (! ye>1 y may 2 eligi# 6claim a
      supple;t up 6a maximum ( 4#d1bbh 9
      a4i;n 6! 4abil;y am.t ( 4#g1bdh4
      ,-plete ! calcul,n = l9e #ehdd on
      ! ,prov9cial ,"w%eet 9 ? book4
    
    

                                     #ab
       ,l9e #ehdh--,4abil;y am.t     c#c
         transf]r$ f a dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cah ( f$]al
,s*$ule #a4
  ,-plete ! calcul,n = l9e #ehdh on !
,prov9cial ,"w%eet 9 ? book4

      ,l9e #eheb--,9t]e/ pd on yr
              /ud5t loans
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cai ( yr f$]al ,s*$ule #a4

     ,l9e #ehef--,yr tui;n & $uc,n
                 am.ts
    
  ,-plete ,s*$ule ,,nb7,s#aa71
,prov9cial ,tui;n & ,$uc,n ,am.ts4
  ,support+ docu;ts--,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m at a lat] date4 ,if y >e
fil+ a ..pap] return1 atta* yr -plet$
,s*$ule .,,nb7,s#aa71 b d n s5d yr   #ac
           ,9=m,n = resid5ts         d#c
o!r docu;ts4 ,keep all yr docu;ts 9 case
we ask 6see !m at a lat] date4

     ,transf]r+ & c>ry+ =w>d am.ts
    
  ,y may n ne$ all ( yr #bjaa tui;n &
$uc,n am.ts 6reduce yr prov9cial 9come
tax 6z]o4 ,9 ? case1 y c .transf] all or
"s (! unus$ "p 6."o p]son1 ei 6yr sp\se
or -mon-law "pn] 7:o wd claim x on l9e
#ehfd7 or 6yr or yr sp\se's or -mon-law
"pn]'s p>5t or gr&p>5t 7:o wd claim x on
l9e #ehfj74
  ,y c only transf] an am.t 6yr p>5t or
gr&p>5t1 or yr sp\se's or -mon-law
"pn]'s p>5t or gr&p>5t1 if yr sp\se or
-mon-law "pn] does n claim an am.t = y
on l9e #ehab or #ehfd4
  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,nb7,s#aa7
6calculate ! prov9cial am.t availa#
6transf]1 z well z ,=m ,t#bbjb1 ,$uc,n &
,textbook ,am.ts ,c]tificate1
,t#bbjb;,a1 ,tui;n1 ,$uc,n1 &        #ad
           ,9=m,n = resid5ts         e#c
,textbook ,am.ts ,c]tificate1
,,tl#aa;,a1 ,tui;n1 ,$uc,n1 & ,textbook
,am.ts ,c]tificate--,univ]s;y ,\tside
,canada1 ,,tl#aa;,b1 ,tui;n1 ,$uc,n1 &
,textbook ,am.ts ,c]tificate--,fly+
,s*ool or ,club1 or ,,tl#aa;,c1 ,tui;n1
,$uc,n1 & ,textbook ,am.ts ,c]tificate--
,commut] 6! ,unit$ ,/ates1 6designate :o
c claim ! transf]r$ am.t & 6specify !
am.t ? p]son c claim4 ,? am.t may 2
di6]5t f ! am.t calculat$ =! same p]son
on yr f$]al ,s*$ule #aa4 ,5t] !
prov9cial am.t y >e transf]r+ on l9e #bj
( yr ,s*$ule ,,nb7,s#aa74

,tax ,tip
  ,if y >e transf]r+ an am.t 6a
  designat$ 9dividual1 only transf] !
  am.t ? p]son c use4 ,t way1 y c c>ry
  =w>d z m* z possi# 6use 9 a future
  ye>4
  
  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,nb7,s#aa7    #ae
           ,9=m,n = resid5ts         f#c
6calculate ! am.t y c .c>ry .=w>d 6a
future ye>4 ,? am.t corresponds 6! "p (
yr tui;n & $uc,n am.ts y d n ne$ 6use 7&
d n transf]7 =! ye>4

       ,l9e #ehfj--,tui;n & $uc,n
         am.ts transf]r$ f a *
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ an am.t on l9e #cbd ( f$]al
,s*$ule #a4
  ,5t] on l9e #ehfj ! total ( all
prov9cial am.ts t ea* /ud5t has
transf]r$ 6y z %[n on 8 or h] ,=m
,t#bbjb1 ,t#bbjb;,a1 ,,tl#aa;,a1
,,tl#aa;,b1 or ,,tl#aa;,c4
--------------------------------------#d
,notes
  ,! /ud5t ..m/ h 5t]$ ? am.t on l9e
  .#bj ( 8 or h] ,s*$ule ,,nb7,s#aa74
  ,he or %e may h *os5 6transf] an am.t
  t is less ?an ! availa# prov9cial
  am.t4 ,! /ud5t _c transf] 6y any unus$
                                     #af
           ,9=m,n = resid5ts         a#d
  tui;n & $uc,n am.ts c>ri$ =w>d f a
  previ\s ye>4

  ,if y &! /ud5t 7 resid5ts ( di6]5t
  prov9ces or t]ritories on ,decemb]
  #ca1 #bjaa1 special rules may apply4
  ,call ! ,canada ,rev5ue ,ag5cy
  6det]m9e ! am.t y c claim on l9e
  #ehfj4

  ,o!r rules may apply if ! /ud5t has a
  sp\se or a -mon-law "pn]4 ,see l9e
  #cbd 9 ! ,g5]al ,9come ,tax & ,b5efit
  ,guide4

  ,support+ docu;ts--,if y >e fil+
electronic,y or fil+ a pap] return1 d n
s5d any docu;ts4 ,keep all yr docu;ts 9
case we ask 6see !m at a lat] date4 ,!
./ud5t m/ atta* ,s*$ule ,,nb7,s#aa7 6his
or h] .pap] .return4


                                     #ag
      ,l9e #ehfd--,am.ts transf]r$   b#d
      f yr sp\se or -mon-law "pn]
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ ! am.t on l9e #cbf ( f$]al
,s*$ule #a4
  ,-plete ,s*$ule ,,nb7,s#b71 ,prov9cial
,am.ts ,transf]r$ ,f ,yr ,sp\se or
,-mon-,law ,"pn]1 & atta* a copy 6yr
return4

     ,l9e #ehfh--,m$ical exp5ses =
     self1 sp\se or -mon-law "pn]1
      & yr dep5d5t *n born 9 #aiid
                or lat]
    
  ,! m$ical exp5ses y c claim on l9e
#ehfh >e ! same z ^? y c claim on l9e
#ccj ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! ..same #ab-mon? .p]iod 5d+ 9 #bjaa1 &
no "o has claim$ !m on a #bjaj return4
,yr total exp5ses h 6be m ?an ei .#c@3p
( yr net 9come 7l9e #bcf ( yr return7 or
.4#b1jbf1 :i*"e is .less4
                                     #ah
           ,9=m,n = resid5ts         c#d
,note
  ,if ! total m$ical exp5ses claim$ >e m
  ?an 4#b1jbf b less ?an 4#b1jeb1 x is
  important t y 5t] ! am.t on l9e #ehfh
  .& on l9e #ccj ( yr f$]al ,s*$ule #a4

       ,l9e #ehgb--,all[a# am.t (
     m$ical exp5ses = o!r dep5dants
    
  ,9 a4i;n 6! m$ical exp5ses claim$ on
l9e #ehfh1 y c claim m$ical exp5ses =
o!r dep5dants4
  ,! m$ical exp5ses y c claim on l9e
#ehgb >e ! same z ^? y c claim on l9e
#cca ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! ..same #ab-mon? .p]iod 5d+ 9 #bjaa1 &
no "o has claim$ !m on a #bjaj return4
  ,! total exp5ses = ea* dep5dant h 6be
m ?an ei .#c@3p ( t dep5dant's net 9come
7l9e #bcf ( 8 or h] return7 or .4#b1jbf1
:i*"e is .less4
  ,-plete ! calcul,n = l9e #ehgb on !
,prov9cial ,"w%eet 9 ? book4
                                     #ai
      ,l9e #ehif--,don,ns & gifts    d#d
    
  ,5t] ! am.ts f l9es #cde & #cdg ( yr
f$]al ,s*$ule #i & multiply !m 0! rates
at l9es #bf & #bg ( ,=m ,,nb#dbh4

      ,/ep #b--,new ,brunswick tax
             on taxa# 9come
    
  ,5t] on l9e #cj yr taxa# 9come f l9e
#bfj ( yr return4 ,-plete ! appropriate
column dep5d+ on ! am.t 5t]$4

      ,/ep #c--,new ,brunswick tax
    
     ,l9e #ci--,new ,brunswick tax
             on split 9come
    
  ,if y h 6pay f$]al tax on split 9come
on l9e #dbd ( yr f$]al ,s*$ule #a1
-plete ,"p #b ( ,=m ,t#abjf1 ,tax on
,split ,9come1 6calculate ! prov9cial
tax t applies 6? 9come4
  ,=m ,t#abjf al 3ta9s a special rule t
applies 6! am.t y 5t] on l9e #dbh    #bj
           ,9=m,n = resid5ts         e#d
( yr return4 ,y c f9d m 9=m,n on tax on
split 9come 9 ! ,g5]al ,9come ,tax &
,b5efit ,guide4

       ,l9e #dh--,new ,brunswick
        a4i;nal tax = m9imum tax
                purposes
    
  ,if y h 6pay f$]al m9imum tax z
calculat$ on ,=m ,t#fia1 ,alt]native
,m9imum ,tax1 y w al h 6det]m9e yr ,new
,brunswick a4i;nal tax = m9imum tax
purposes4
  ,6d ?1 -plete ! calcul,n on l9e #dh (
,=m ,,nb#dbh4 ,y c f9d 9=m,n ab m9imum
tax 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4

     ,l9e #ej--,prov9cial =eign tax
                 cr$it
    
  ,if yr f$]al =eign tax cr$it on non-
busi;s 9come is less ?an ! relat$ tax y
                                     #ba
           ,9=m,n = resid5ts         f#d
pd 6a =eign c.try1 y may 2 eligi# 6claim
a prov9cial =eign tax cr$it4
  ,6claim ! cr$it1 get ,=m ,t#bjcf1
,prov9cial or ,t]ritorial ,=eign ,tax
,cr$it1 f ! ,,cra's ,web site or 03tact+
u 7see 8,= m 9=m,n0 on page #a74
  ,5t]1 on l9e #ej ( ,=m ,,nb#dbh1 ! tax
cr$it calculat$ on l9e #e ( ,=m ,t#bjcf4
  ,support+ docu;ts--,atta* ,=m ,t#bjcf
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all ( yr docu;ts 9
case we ask 6see !m at a lat] date4
--------------------------------------#e
      ,/ep #d--,new ,brunswick l[-
           9come tax reduc;n
    
  ,y .c claim ? tax reduc;n if y 7 a
resid5t ( ,new ,brunswick at ! 5d (!
ye>4
  ,if y _h a sp\se or -mon-law "pn] at !
5d (! ye>1 y & yr sp\se or -mon-law "pn]
h 6decide : "o ( y w claim ? l[-9come
tax reduc;n = yr family4 ,any unus$ am.t
                                     #bb
           ,9=m,n = resid5ts         a#e
c 2 claim$ 0! o!r sp\se or -mon-law "pn]
on 8 or h] ,=m ,,nb#dbh4
  ,if y >e prep>+ a return =a resid5t (
,new ,brunswick :o di$ 9 #bjaa1 ! tax
reduc;n c 2 claim$ on ! dec1s$ p]son's
f9al return4 ,if ! dec1s$ p]son _h a
sp\se or -mon-law "pn]1 ! tax reduc;n c
2 claim$ on ei ! dec1s$ p]son's f9al
return or ! return (! sp\se or -mon-law
"pn]4

     ,l9e #eb--,unus$ l[-9come tax
     reduc;n f yr sp\se or -mon-law
                  "pn]
    
  ,if y _h a sp\se or -mon-law "pn] at !
5d (! ye>1 & he or %e did n ne$ all (!
l[-9come tax reduc;n 6reduce 8 or h]
,new ,brunswick tax 6z]o1 y c claim1 on
l9e #eb ( yr ,=m ,,nb#dbh1 ! unus$ am.t
calculat$ on 8 or h] ,=m ,,nb#dbh4


                                     #bc
          ,adju/$ family 9come       b#e
    
  ,:5 y calculate yr .adju/$ .family
.9come 7l9es #ed 6#ei ( ,=m ,,nb#dbh71
-plete columns #a & #b us+ ! 9=m,n f yr
& yr sp\se's or -mon-law "pn]'s returns
=! ye>4

,note
  ,5t] yr m>ital /atus &! 9=m,n ab yr
  sp\se or -mon-law "pn] 79clud+ 8 or h]
  net 9come1 ev5 if x is z]o7 9 !
  8,id5tific,n0 >ea on page #a ( yr
  return4

        ,l9e #fa--,basic reduc;n
    
  ,claim 4#ede = yrf4

     ,l9e #fb--,reduc;n = yr sp\se
            or -mon-law "pn]
    
  ,claim 4#ede if y _h a sp\se or -mon-
law "pn] at ! 5d (! ye>4 ,if yr sp\se or
                                     #bd
           ,9=m,n = resid5ts         c#e
-mon-law "pn] di$ 9 #bjaa1 y .c claim ?
am.t4

     ,l9e #fc--,reduc;n = an eligi#
                dep5dant
    
  ,claim 4#ede if y claim$ ! am.t = an
eligi# dep5dant on l9e #ehaf ( ,,nb#dbh
& y .did .n claim an am.t on l9e #fb4

     ,unus$ l[-9come tax reduc;n t
     c 2 claim$ 0yr sp\se or -mon-
                law "pn]
    
  ,if y _h a sp\se or -mon-law "pn] at !
5d (! ye>1 yr sp\se or -mon-law "pn] c
claim1 on 8 or h] ,=m ,,nb#dbh = #bjaa1
any am.t (! l[-9come tax reduc;n t y d n
ne$ 6reduce yr ,new ,brunswick tax 6z]o4
  ,-plete ! calcul,n at l9es #gi 6#ha (
yr ,=m ,,nb#dbh 6det]m9e ! unus$ am.t t
yr sp\se or -mon-law "pn] c claim on 8
or h] ,=m ,,nb#dbh4
                                     #be
      ,/ep #e--,new ,brunswick tax   d#e
                 cr$its
    
      ,l9es #gb & #gc--,political
           3tribu;n tax cr$it
    
  ,y c deduct "p (! 3tribu;ns y made 9
#bjaa 6political "pies1 4trict
associ,ns1 or 9dep5d5t c&idates regi/]$
9 ,new ,brunswick4

               ,h[ 6claim
    
  ,5t] yr total 3tribu;ns on l9e #gb (
,=m ,,nb#dbh & calculate ! am.t 65t] on
l9e #gc1 z foll[s3
    --,= 3tribu;ns ( .4#a1jge .or .less1
      -plete ! calcul,n = l9e #gc on !
      ,prov9cial ,"w%eet 9 ? book4
    --,= 3tribu;ns ( .m .?an .4#a1jge1
      5t] 4#ejj on l9e #gc ( ,=m
      ,,nb#dbh4
  ,support+ docu;ts--,if y >e fil+ a
pap] return1 atta* 6yr return1 = ea*
3tribu;n1 an (ficial receipt sign$   #bf
           ,9=m,n = resid5ts         e#e
0! (ficial repres5tative (! political
"py1 4trict associ,n1 or 9dep5d5t
c&idate4 ,if y >e fil+ electronic,y1
keep all ( yr docu;ts 9 case we ask 6see
!m at a lat] date4

       ,l9e #ge--,lab\r-sponsor$
     v5ture capital fund tax cr$it
    
  ,y c claim a cr$it = 9ve/;ts y made 9
a lab\r-sponsor$ v5ture capital corpor,n
9 #bjaa 7t y did n claim on yr #bjaj
return7 or 9 ! f/ #fj "ds ( #bjab4
  ,if an ,,rrsp = sp\se or -mon-law "pn]
2came ! f/ regi/]$ hold] (! %>e1 ei !
,,rrsp 3tributor or ! annuitant may
claim ? cr$it = t %>e4
  ,5t]1 on l9e #ge ( ,=m ,,nb#dbh1 !
cr$it %[n on ! ,,nb-lsvc-#a
c]tificate7s7 issu$ 0! relevant lab\r-
sponsor$ v5ture capital corpor,n4 ,!
maximum y c claim is 4#b1jjj4

                                     #bg
           ,9=m,n = resid5ts         f#e
,tax ,tip
  ,y may al 2 eligi# =a f$]al tax cr$it4
  ,= m 9=m,n1 see l9es #dac & #dad 9 !
  ,g5]al ,9come ,tax & ,b5efit ,guide4
  
  ,support+ docu;ts--,atta* !
,,nb-lsvc-#a c]tificate7s7 6yr pap]
return4 ,if y >e fil+ electronic,y1 keep
all ( yr docu;ts 9 case we ask 6see !m
at a lat] date4
--------------------------------------#f
     ,l9e #gg--,small busi;s 9ve/or
               tax cr$it
    
  ,6claim ! cr$it1 get ,=m ,t#abeh1 ,new
,brunswick ,small ,busi;s ,9ve/or ,tax
,cr$it1 f ! ,,cra's ,web site or 03tact+
u 7see 8,= m 9=m,n0 on page #a74
  ,5t]1 on l9e #gg ( ,=m ,,nb#dbh1 ! tax
cr$it calculat$ on l9e #f ( ,=m ,t#abeh4
  ,support+ docu;ts--,atta* ,=m ,t#abeh
al;g )! ,,nb-sbitc-#a c]tificate7s7 6yr
pap] return4 ,if y >e fil+ electronic,y1
                                     #bh
           ,9=m,n = resid5ts         a#f
keep all ( yr docu;ts 9 case we ask 6see
!m at a lat] date4

     ,unus$ small busi;s 9ve/or tax
                 cr$its
    
  ,y c c>ry =w>d unus$ tax cr$its = sev5
ye>s1 or back = ?ree ye>s4
  ,y may n ne$ all ( yr cr$it 6reduce yr
#bjaa prov9cial 9come tax 6z]o4 ,use ,=m
,t#abeh 6calculate any unus$ cr$it
availa# 6c>ry back 6previ\s ye>s1 or
c>ry =w>d 6a future ye>4










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