Ben Nguyen 
The New Brunswick Child Tax Benefit (NBCTB) provides financial assistance to families with children under 18 years old living in New Brunswick. This non-taxable monthly payment helps cover the costs of raising children. The benefit is fully funded by the Province of New Brunswick and administered through the federal Canada Child Benefit (CCB) program.
Who is Eligible for the NB Child Tax Benefit?
To receive the NBCTB, you must:
- Have a child under 18 years old
- Be a resident of New Brunswick
- Meet income requirements
Your eligibility is determined based on the information provided in your Canada Child Benefit application. The NBCTB is income tested – eligibility and payment amounts depend on your family’s adjusted net income. 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. To apply, you need to provide your Social Insurance Number and confirm your family income.
The NBCTB is part of a larger network of child benefit programs across Canada, each tailored to meet the needs of families in different provinces. 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. This ensures that low- and modest-income families receive additional help to offset the costs of raising children. In comparison, provinces like Ontario and British Columbia also offer their own child tax benefits, though eligibility criteria and benefit amounts may differ.
What Does the NB Child Tax Benefit Include?
The NBCTB program has two main components:
- New Brunswick Child Tax Benefit (NBCTB) – This is a monthly non-taxable amount paid for each child under 18. The current basic amount is $20.83 per month per child (or $250 annually). This amount is reduced based on your adjusted family net income over $20,000.
- New Brunswick Working Income Supplement (NBWIS) – An additional amount up to $20.83 per month (or $250 annually) per family for low-income working families. It phases in at $3,750 of earned income, reaching the maximum at $10,000.
These amounts are combined with your federal Canada Child Benefit payment into a single monthly payment.
This simplifies the process, providing New Brunswick families with one monthly payment that includes their federal and provincial child benefits.
How Much is Child Tax Benefit in New Brunswick?
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
Below are two examples showing the NBCTB and NBWIS calculations for different family scenarios:
Example 1)
Family with 2 children, earned income of $28,000, adjusted net income of $30,000
- NBCTB:
- Child 1: $250
- Child 2: $250
- Total NBCTB = $500
- Minus 5% reduction on income over $20,000
- $30,000 – $20,000 = $10,000
- 5% of $10,000 is $500
- Therefore, the full $500 NBCTB amount would be reduced to $0.
- NBWIS:
- Maximum $250 amount
- Phase-in calculation:
- $28,000 earned income
- Less $3,750 threshold
- Equals $24,250
- $24,250 x 4% = $970
- As this exceeds the $250 maximum, NBWIS amount would be $250
Total NBCTB and NBWIS = $0 + $250 = $250
Example 2)
Single parent with 1 child, earned income of $18,000, adjusted net income of $19,000
- NBCTB:
- 1 child: $250
- Minus 2.5% reduction on income over $20,000
- $19,000 – $20,000 = $0
- Therefore, no reduction on NBCTB
- Total NBCTB = $250
- NBWIS:
- Maximum $250 amount
- Phase-in calculation:
- $18,000 earned income
- Less $3,750 threshold
- Equals $14,250
- $14,250 x 4% = $570
- As this exceeds the $250 maximum, NBWIS amount would be $250
Total NBCTB and NBWIS = $250 + $250 = $500
These examples demonstrate how the amounts are calculated based on the family’s specific adjusted net income, earned income, and number of eligible children each year.
How to Apply for the NB Child Tax Benefit
You do not need to apply separately for the NBCTB. When you complete your Canada Child Benefit application, you will automatically be assessed for the provincial benefit. To apply, you must provide your Social Insurance Number and family income information. Confirmation of your SIN by submitting your SIN card or confirmation of SIN 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.
The NBCTB plays a critical role in reducing child poverty in New Brunswick. The NBCTB, combined with the Canada Child Benefit, provides essential financial support that helps cover basic needs such as food, clothing, and education supplies. Research has shown that such child benefits contribute to improved health and educational outcomes for children, breaking the cycle of poverty over time.
Additional Child and Family Benefits in New Brunswick
Along with the NB Child Tax Benefit, 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:
1. 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.
2. 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.
3. 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.
New Brunswick harmonized Sales Tax Credit (NBHSTC)
Provides quarterly, tax-free payments to help offset the provincial portion of the HST. Annual maximum amounts are:
- $300 for a single individual
- $300 for a spouse or common-law partner
- $100 for each child under 19
The HST credit amount is reduced at 2% for family net incomes over $35,000.
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.
Northwest Territories Child Benefit and Cost of Living Offset
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 Tax 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.
