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.