Frequently Asked Questions

Program Overview

We recognize that the rising cost of living has impacted many New Brunswickers.

The N.B. Workers Benefit is the latest in a series of steps being taken to improve affordability for New Brunswickers, including:

  • Personal income tax reductions.
  • Cutting child-care fees by 50 per cent, on average, since 2022.
  • Eliminating the interest on provincial student loans.
  • Increasing the minimum wage.
  • Investing in two rounds of the Emergency Food and Fuel Benefit.
  • Increasing the Low-Income Seniors’ Benefit by 50 per cent.
  • Housing and rental assistance programs.
  • Enhanced energy savings program.
  • Emergency shelter and food bank supports.
  • Reducing spousal contributions for facility-based care to ensure at least 60 per cent of the household income stays with the spouse who remains at home.

Program - General

Why are you providing this program?

This program is intended to benefit working New Brunswickers and families with family net income of $70,000 or less – with at minimum $3,000 in family working income - that may not have benefitted from other targeted supports.

How many New Brunswickers will benefit from the program? How did you determine that number?

It is estimated that approximately 250,000 beneficiaries may qualify.  There is one benefit per family. This is an estimate that takes into consideration individual tax filer data, the HST credit and household income data.

Applicants can qualify based on either the 2022 or 2023 tax return, which will increase the number potentially eligible given additional tax filers and changing circumstances.

We do not have access to CRA administrative data.

How much is the benefit?

A benefit of $300 will be provided to applicants that meet the eligibility criteria.

Will this benefit be taxable?

The N.B. Workers Benefit will not be taxable.

How much will this program cost?

The total expenditure is estimated to be $75 million.


Application process

When/where will the application be available?

The application will be available starting February 27, 2024.

How can I apply?

There are three options available to submit an application:

1.      Online: Fill out the online application form (Fastest option)

2.      In-person: Drop off your completed application, along with the required CRA Proof of Income Statement, at a SNB Service Centre. (Note that SNB customer service representatives will not be able to assist with completing the application.)

3.     By mail: Submit your completed application and required proof of income statement(s) by mail to:       

NB Workers Benefit
Service New Brunswick
PO Box 6000
Fredericton, NB
E3B 5H1

Why is this an application-based program?

In order to get support to New Brunswickers as soon as possible, the Government of New Brunswick will deliver the program.

For the federal government to administer a program on behalf of the province or to share tax filer data for a provincially administered program, it would require legislative amendments and would take many months, which would significantly delay getting the benefit to New Brunswickers as quickly as possible.

The Government of New Brunswick values the needs of New Brunswickers and wants to provide the benefit in a timely manner.

Through an application program New Brunswickers can identify themselves, rather than wait for legislation to dictate the timeline of receiving assistance.

What will I need to provide?

You will need to provide either your 2022 or 2023 Proof of Income (POI) statement for both you and your spouse or common law partner (if applicable). All documents must be for the same taxation year. The POI statement will be used to verify the applicant’s income.

Get a proof of income statement - Canada.ca

At the option of the applicant, tax-exempt income under the Indian Act may be considered for purposes of the program. Form T90, Income Exempt from Tax under the Indian Act, may be considered as proof of working income and net income.

T90 Income Exempt From Tax Under the Indian Act - Canada.ca

Can I receive the benefit for both 2022 and 2023?

You can receive only one benefit, based on either the 2022 or 2023 taxation year if you are eligible.

There is only one benefit per family.


Program criteria

To be eligible, the applicant:

  • Must apply by June 30,2024
  • Must be a resident of New Brunswick at the time of application.
  • For either 2022 or 2023:
    • filed a New Brunswick tax return.
    • had family net income of $70,000 or less for that taxation year.
    • had $3,000 or more in family working income for that taxation year.
  • Be 19 years of age or older as of December 31, 2023.

Why must we apply by June 30, 2024?

The application portal will be open from February 27 to June 30, 2024. 

Tax filers should have already filed their 2022 tax returns and will be filing their 2023 tax returns shortly.

When and how will I receive my payment?

Your application will be reviewed and processed on a first come, first served basis. The sooner you apply, the sooner you will receive your payment.

You will receive an email or a letter indicating if your application is approved or denied.

Payments will be sent beginning March 2024 and will be delivered as capacity allows. Please allow up to 6-8 weeks to receive your payment.

Your payment will be in the form of a cheque and will be sent to your primary address as noted in your application.

Why NB residents only?

The intent of the program is to benefit working New Brunswickers and families. You must have filed a New Brunswick tax return in 2022 or 2023 to be eligible and be a current resident of the province.

Can you give me some examples of who can apply?

  • A single person, aged 19+ should APPLY INDIVIDUALLY.
  • If you are married or have a common-law partner, you should APPLY TOGETHER (only one benefit is provided per family)
  • I have a roommate. We both meet the criteria and are not related.  APPLY SEPERATELY.
  • I am 19+, and meet the criteria, but live with my parents. APPLY SEPERATELY FROM YOUR PARENTS.

What is the difference between gross income and net income?

Gross income is the total of all your income sources.

Net income is your total income minus allowable deductions for taxation purposes, including for example, childcare expenses, moving expenses, pension contributions.

Net income is generally used for tax credits and benefits.

 

What is working income?

The definition of working income is consistent with the federal Canada Workers Benefit.

For purposes of administering the one-time program, working income is defined based on fields on your T1 income tax return including:

10100                   Employment income

10105                   Tax-exempt income for emergency services volunteers

10400                   Other employment income

13010                   Taxable scholarships, fellowships, bursaries and artists’ project grants

13500 - 14300      Self-employment income (lines 13500, 13700, 13900, 14100, 14300)

At the option of the applicant, tax-exempt income under the Indian Act may be considered for purposes of the program. Form T90, Income Exempt from Tax under the Indian Act, may be considered as proof of working income and net income:

10000       Total exempt working income

10026       Net exempt income

What income is not counted as working income?

  • Other income on your T1 tax return is not considered working income for purposes of the program.  For example:
    • (Line 11900) Employment insurance and other benefits
    • (Line 12100) Interest and other investment income
    • (Line 14500) Social assistance payments

What if I have working income from a source not listed in the program criteria?

For purposes of administering the program, working income has been defined to reflect particular fields on your T1 income tax return. At the option of the applicant, tax-exempt income under the Indian Act may also be considered for purposes of the program.

Why $3,000 family working income?

The intent of the program is to benefit working New Brunswickers and families that may not have benefitted from other targeted relief measures.

The $3,000 working income threshold ensures a modest attachment to the workforce. This is the same working income threshold as the federal Canada Workers Benefit.

Why are there two income thresholds?

The New Brunswick Workers Benefit is targeted to lower income working New Brunswickers and families.

You must have family net income of $70,000 or less, but you must also have at least $3,000 in family working income. The $3,000 working income threshold ensures a modest attachment to the workforce.

Is there a different amount and income threshold for individuals and families?

The program is based on family net income and family working income.

An applicant 19+ with no spouse or common-law partner would be considered their own family.

Program administration needs to be kept as simple and consistent as possible.

 

What about people moving to the province?  Or the 18-year-old living on their own or with a family to support?

Based on previous recommendations from the Auditor General, we have set out clear eligibility criteria.

Where this is a provincially administered benefit to be delivered in a timely manner, program administration needs to be kept as simple and consistent as possible. 

Additional parameters would increase administrative requirements. 

Why are you not providing a higher benefit amount for families than individuals?

Where this is a provincially administered benefit to be delivered in a timely manner, program administration needs to be kept as simple and consistent as possible. 

Additional parameters would increase administrative requirements. 

Why a NB tax return in either 2022 or 2023?

New Brunswickers have been grappling with rising costs and high inflation over the past few years.  We also recognize that their situations may have changed from one year to the next.

In general, 2022 income tax returns would have been filed in spring 2023 and would have been assessed by CRA.  We encourage those that are eligible for the one-time relief based on their 2022 income tax return to apply now.

The 2023 income tax returns will be filed and assessed by CRA over the next number of months.

When will I receive my payment?

Due to the anticipated large volume of applications, it is expected that it will take between 6-8 weeks to receive a cheque by mail after an eligible application has been submitted.


Review process

Does the program have a review process?

Yes, the program has a review process.

How does an applicant request a review?

Applicants can send a request for review through email [email protected] or by mail:

NB Workers Benefit
Service New Brunswick
PO Box 6000
Fredericton, NB
E3B 5H1

Who is handling the review process?

Finance and Treasury Board (FTB) will handle the review process, with inquiries received by Service New Brunswick (SNB).

How will the review process work?

Routine inquiries will be handled by SNB and any inquiries that SNB cannot answer will be sent to FTB for review. FTB will make a decision and the client will be advised. If decision is made to approve the application for payment, SNB will be notified, and they will advise the applicant.

Do you anticipate many reviews?

As the program eligibility criteria are clearly defined, including requiring applicants to submit a proof of income statement, we do not anticipate many requests for review.

Will review requests receive a response?

Yes, applicants will receive a response to their request for review.

How long will it take for a review?

The response time will depend on the volume of reviews received, and the complexity of the review itself, however, we will endeavour to respond within 6-8 weeks.