Child Tax Benefit

The New Brunswick Child Tax Benefit (NBCTB) is a non-taxable amount paid monthly to qualifying families with children under the age of 18. The New Brunswick Working Income Supplement (NBWIS) is an additional benefit paid to qualifying families with earned income who have children under the age of 18. Benefits are combined with the Canada Child Benefit into a single monthly payment.

Currently, the N.B. Child Tax Benefit program provides a payment equal to:

1. $250 annually for each dependent child
   
   less
   
   
2. 2.5% of family net income in excess of $20,000 for one child families
   
   or
   
   
3. 5% of family net income in excess of $20,000 for families with more than one child.
   
   

Currently, the N.B. Working Income Supplement is equal to the lesser of:

1. $250 annually per family
   
   or
   
   
2. 4% of family earned income in excess of $3,750
   
   minus
   
   5% of family net income in excess of $20,921.
   

This program is administered through the federal Canada Child Benefit program.

This program is fully funded by the Province of New Brunswick.

For more information, call 1-800-387-1193, or contact CRA - Canada Child Benefit.