The New Brunswick Child Tax Benefit (NBCTB) is a crucial provincial program that provides direct financial support to low- and modest-income families in New Brunswick.
This guide offers a detailed look at the NBCTB for the July 2025 to June 2026 benefit year. We will cover what it is, who is eligible, how much you might receive, and how to manage your benefits effectively. All figures are based on the latest information from the Government of Canada and the Province of New Brunswick.
What is the New Brunswick Child Tax Benefit?
The NBCTB is a non-taxable monthly payment made to eligible low-income families to help with the cost of raising children under 18.
While the Canada Child Benefit (CCB) provides a federal base of support for families with children, the NBCTB adds a provincial layer of assistance specifically for New Brunswick residents. The NBCTB is fully funded by the Province of New Brunswick but is administered by the Canada Revenue Agency (CRA). Payments are delivered alongside federal benefits as a single monthly payment.
The program consists of two key parts:
- New Brunswick Child Tax Benefit (NBCTB): This is the base component.
- New Brunswick Working Income Supplement (NBWIS): This is an additional amount for working families with low income.
Because these benefits are non-taxable, they do not count as income when you file your tax return and do not reduce any other federal income-tested benefits.
Who is Eligible for the NB Child Tax Benefit?
You are automatically assessed for the NBCTB when you apply for the federal Canada Child Benefit. There is no separate application. To be eligible, you must meet the following criteria:
- You must be a resident of New Brunswick on the first day of the payment month.
- You must be the parent who is primarily responsible for the care and upbringing of a child under 18.
- You (and your spouse or common-law partner) must file your income tax and benefit return every year, even if you have no income.
- You must meet the specific income requirements.
Your eligibility and payment amount are determined by your Adjusted Family Net Income (AFNI) from the previous tax year (e.g., your 2024 AFNI is used for the July 2025 to June 2026 benefit period).
How Much is the NBCTB and NBWIS?
The NBCTB and NBWIS amounts are calculated based on your adjusted family net income and number of children, as follows:
- NBCTB: $250 annually per child, reduced by 2.5% of family net income over $20,000 (for a one-child family) or 5% of family net income over $20,000 (for families with more than one child)
- NBWIS: Up to $250 annually per family, phasing in at 4% of family earned income over $3,750 and reduced by 5% of family net income over $20,921
If you share custody of a child, you will receive 50% of the NBCTB amount you would get if the child lived with you full-time.
Below are two examples showing the NBCTB and NBWIS calculations for different family scenarios:
Example 1: Two-Parent Family, Two Children, Earned income: $28,000, ANFI: $30,000
Family with 2 children, earned income of $28,000, adjusted net income of $30,000.
NBCTB calculation:
- Total NBCTB = $250 * 2 = $500
- Minus 5% reduction on income over $20,000
- $30,000 – $20,000 = $10,000
- 5% of $10,000 is $500
- The full $500 NBCTB amount would be reduced to $0.
NBWIS calculation
- Phase-in: ($28,000 – $3,750) x 4% = $24,250 x 4% = $970. As this exceeds the $250 maximum, the initial amount would be $250.
- Minus 5% reduction on $9,079 AFNI over the $20,921 threshold, which is $453.95.
- Total NBWIS = $0
Therefore, the total annual benefit will be: $0 (NBCTB) + $0 (NBWIS) = $0
Example 2: Single Parent, One Child, Earned income: $19,000, ANFI: $19,500
NBCTB calculation
- Initial NBCTB = $250
- Since AFNI (19,500) is below the $20,000 threshold, there is no reduction.
- Total NBCTB = $250
NBWIS calculation
- Phase-in: ($19,000 – $3,750) x 4% = $15,250 x 4% = $610. As this exceeds the $250 maximum, the initial amount would be $250.
- Since AFNI ($19,500) is below the $20,921 threshold, there is no reduction.
- Total NBWIS = $250
Therefore, the total annual benefit will be: $250 (NBCTB) + $250 (NBWIS) = $500
The Additional New Brunswick Harmonized Sales Tax Credit (NBHSTC)
The New Brunswick Harmonized Sales Tax Credit (NBHSTC) is a separate, tax-free credit designed to help households with low and modest incomes offset the provincial portion of the HST. You are automatically considered for this credit when you file your annual income tax return.
The NBHSTC is paid quarterly (usually in July, October, January, and April) and is combined with the federal GST/HST credit payment.
The maximum annual benefit amounts you can receive are:
- $300 for an individual.
- $300 for a spouse or common-law partner.
- $100 for each child under the age of 19.
Important note for single parents: The credit for the first child in a single-parent family is $300.
The total credit amount is reduced once your Adjusted Family Net Income (AFNI) exceeds $35,000.
Source: Child Family Benefits – Province of New Brunswick – canada.ca
NBHSTC Calculation Example:
A single parent with one child and an AFNI of $40,000.
- Calculate the Base Credit:
- Credit for yourself: $300
- Credit for first child (single parent rule): $300
- Total Base Credit: $600
- Calculate the Reduction:
- Income over the threshold: $40,000 – $35,000 = $5,000
- Reduction amount: 2% of $5,000 = $100
- Total Reduction: $100
- Determine the Final Annual Credit:
- $600 (Base Credit) – $100 (Reduction) = $500
- This would be paid in four quarterly installments of $125.
How to Apply for the NB Child Tax Benefit
When you complete your Canada Child Benefit application, you will automatically be assessed for the provincial benefit. To apply, provide your Social Insurance Number and family income information. Confirmation of your SIN by submitting your SIN card or a SIN confirmation letter is required. The Canada Revenue Agency will use the details from your federal application to determine your eligibility and payment amounts for the NBCTB.
To ensure payment accuracy, it is important to inform the CRA immediately of any changes in your family situation, number of children, marital status, or income. You can update your details using CRA’s My Account online portal. Changes will be reflected in your NBCTB payment amounts where applicable.
Other Child and Family Benefits in New Brunswick
Along with the NB Child Tax Benefit and New Brunswick Harmonized Sales Tax Credit, New Brunswick families may be eligible for other complementary programs and credits.
New Brunswick Daycare and Childcare
Financial support is available through provincial childcare subsidy programs to help parents afford daycare and early childhood education. There are three main programs:
Daycare Assistance Program
Provides childcare fee subsidies for children under age 12 attending a licensed daycare in New Brunswick. Families with net incomes under $55,000 can apply for assistance covering part of their daycare fees.
Designated Centre Subsidy
Offers financial support for preschool-aged children attending provincially designated early learning centers. Subsidy rates are based on family income and size.
Alternative Child Care Program
Helps families who can’t access licensed daycare to cover approved home daycare costs. Income thresholds align with the Daycare Assistance Program.
These programs help make childcare more affordable for New Brunswick families. Subsidies can be combined with the NBCTB.
New Brunswick School Supplement
This is an annual payment of $100 per child made in July to support back-to-school costs. It is for families with adjusted net incomes under $20,000 who have children born between 2007 and 2019.
The Future of the NBCTB: What’s Next?
As the cost of living continues to rise, there have been ongoing discussions about increasing the value of the NBCTB and expanding eligibility to more families. In recent years, the government of New Brunswick has made adjustments to help families keep up with inflation, and more changes may be on the horizon. For families relying on the NBCTB, these potential increases could mean greater financial security and more opportunities for their children.
Additional Child Benefits in Canada
Aside from the New Brunswick Child Tax Benefit, other provinces and territories in Canada offer their own child benefit programs as well. These supplementary benefits provided by provincial/territorial governments can further aid lower-income families with children under 18 years old. Be sure to check if you qualify for provincial or territorial child benefits in your region of Canada to maximize the financial support available for raising your family.
- Newfoundland Child Benefit
- Nova Scotia Child Benefit
- The Manitoba Child Benefit
- Nova Scotia Child Benefit
Summary
The New Brunswick Child Tax Benefit provides valuable financial assistance to low and modest-income families with children under 18. The application process is integrated with the Canada Child Benefit, so families only need to complete one application. Payments are determined based on income and family size. Additional benefits like the NB School Supplement and HST Credit offer further support. Families residing in New Brunswick with children should explore their eligibility and apply to access this essential tax-free monthly payment.
FAQs about the New Brunswick Child Benefit
How do I apply for the New Brunswick Child Tax Benefit?
You don't need to apply separately for the NB Child Tax Benefit. Simply apply for the Canada Child Benefit (CCB) through the CRA. The NB benefit will be automatically calculated based on the details you provide for the CCB application.
What is included in the New Brunswick Child Tax Benefit?
The NB Child Tax Benefit includes two monthly payments - the base NB Child Tax Benefit amount ($20.83/month per child) and the New Brunswick Working Income Supplement for eligible families. These are combined into one payment.
Who is eligible for the New Brunswick Child Tax Benefit?
Families with children under 18 who are residents of New Brunswick and meet income requirements can receive the NB Child Tax Benefit. Your eligibility is determined during the CCB application process.
When do I receive payments for the NB Child Tax Benefit?
Payments are issued on the 20th of each month, from July to June. Amounts are based on your previous year's family income and current situation.
Why are NB Child Tax Benefit payments tax-free?
The NB Child Tax Benefit is considered tax-free because it is funded by the provincial government of New Brunswick to support families with the costs of raising children.
How is the amount of my NB Child Tax Benefit calculated?
It’s based on your adjusted family net income and number of eligible children. Rate reductions start at net incomes over $20,000. The supplement for working families phases in at $3,750 earned income.
What changes do I need to report to ensure accurate payments?
Report any changes in your family size, marital status, income, custody, or province of residence as soon as possible so your NB CTB can be adjusted accordingly.
Can I receive other child benefits if I get the New Brunswick Child Tax Benefit?
Yes, you may also qualify for the New Brunswick School Supplement, child care subsidies, HST credit and other child benefits while getting the NB Child Tax Benefit.
Where can I get help or more information on the NB Child Tax Benefit?
You can get help or ask questions by calling the Canada Child Benefit helpline at 1-800-387-1193 or visiting your local Service Canada location.
Is there an income cut-off that would make me ineligible for the NB Child Tax Benefit?
Yes, the benefit is reduced gradually once family net income exceeds $20,000 and is eliminated completely if your adjusted family net income exceeds approximately $27,000 - $28,000.
