Non-Refundable Tax Credits 2017

This document has been updated on October 24th, 2017 and reflects the state of the Law,
including draft amendments, at that date.

Fédéral
(15 %)
Nouveau-Brunswick
(9,68 %)
$ $
Basic  

11 635

 

9 895

Spouse and eligible dependant  

11 6351, 2

 

8 4023

Disabled dependant aged 18 and
older
 

S.O.4

 

4 6735

Caregiver for a dependant aged 18
and older who has a disability6
 

6 883 7

 

S.O.

Caregiver  

S.O.

 

4 6738

Employment amount  

1 1789

 

S.O.

Public transit passes amount  

Cost10

 

S.O.

Age amount  

7 22511

 

4 83112

Retirement income  

2 000

 

1 000

Person suffering from a disability
Supplement (- 18 years of age)
 

8 113
4 73313

 

8 011
4 67314

Adoption fees  

15 67015

 

S.O.

Volunteer firefighters  

3 000

 

S.O.

Search and rescue volunteer  

3 000

 

S.O.

Purchase of first home  

5 000

 

S.O.

Home accessibility  

10 00015

 

S.O.16

Medical expenses
  • 15% of expenses which exceed the lesser of $2,268 or 3% of applicant’s net income
  • 9.68% of expenses which exceed the lesser of  $2,239 or 3% of applicant’s net income
Charitable donations
  • Max. donations: 75% of net income
  • 15% on the first $200 and 29% or 33% on excess amount
  • Additional 25% credit for first-time donation not exceeding $1,000
  • Max. donations: 75% of net income
  • 9.68% on the first $200 and 17.95% on excess amount

1Reduced by net income of spouse or dependant.
2Potential $2,150 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).
3Reduced for each $1 exceeding $841 (nil at $9,243).
4Replaced by new Canadian caregiver amount.
5Reduced for each $1 exceeding $6,630 (nil at $11,303).
6Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
7Reduced by each $1 of net income of the dependant in excess of $16,163 (nil at $23,046).
8Reduced for each $1 exceeding $15,959 (nil at $20,632).
9Amount equal to taxpayer’s employment income for the year (max. $1,178).
10Cost of public transit passes valid for at least one month acquired before July 1, 2017. As of this date, credit abolished.
11Reduced by 15% for each $1 exceeding $36,430 (nil at $84,597).
12Reduced by 15% for each $1 exceeding $35,968 (nil at $68,175).
13Reduced by child care and caregiver expenses exceeding $2,772 (nil at $7,505).
14Reduced by child care and caregiver expenses exceeding $2,736 (nil at $7,409).
15Maximum amount of expenses eligible for the credit.
16Refundable tax credit available in New Brunswick.