5001-PC

If you have a visual impairment, you can get our publications in Braille, large print, or etext (CD or diskette), or on MP3. For details, visit our About multiple formats page or call 1-800-959-2221 .

All the information you need to calculate your Newfoundland and Labrador tax and credits is included in the Completing your Newfoundland and Labrador form. Attach a completed copy of Form NL428, Newfoundland and Labrador Tax and Credits, to your return.

What's new for 2008?

The tax rates used to calculate your provincial tax have been reduced. In addition, the income levels, the provincial non refundable tax credits, and the Newfoundland and Labrador low-income tax reduction have changed. The Newfoundland and Labrador surtax has been eliminated. These measures may reduce the amount of Newfoundland and Labrador tax that you pay.

The Newfoundland and Labrador resort property investment tax credit is now calculated on the new Form T1297, Newfoundland and Labrador Resort Property Investment Tax Credit.

Form NL428, Newfoundland and Labrador Tax and Credits, reflects these changes.

Newfoundland and Labrador programs for low-income individuals and families

Newfoundland and Labrador Harmonized Sales Tax Credit

The Newfoundland and Labrador Harmonized Sales Tax Credit (NLHSTC) is a non-taxable payment to help people with low income who may be affected by the harmonized sales tax (HST). For details on the payment amount, see Pamphlet RC4210, GST/HST Credit.

To get this payment, you (or your spouse or common law partner) should apply for the GST/HST credit on page 1 of your tax return. The NLHSTC will be combined with the October payment of the federal GST/HST credit.

Newfoundland and Labrador Seniors' Benefit

The Newfoundland and Labrador Seniors' Benefit (NLSB) is a non-taxable annual payment for a single senior (65 or older) or a married or common-law couple (at least one person must be 65 or older) and whose family income is low. For details on this payment, see Pamphlet RC4210, GST/HST Credit.

To get this payment, you (or your spouse or common law partner) must file your 2008 tax return(s). This benefit will be combined with the October payment of the federal GST/HST credit.

For more information about these programs, call the Canada Revenue Agency (CRA) at 1-800-959-1953 .

Newfoundland and Labrador Child Benefit and Mother Baby Nutrition Supplement

The Newfoundland and Labrador Child Benefit (NLCB) is a non-taxable amount paid monthly to help low income families with the cost of raising children under age 18.

The Mother Baby Nutrition Supplement (MBNS) is an additional benefit for families who have children under the age of one.

For details on the payment amounts, see Pamphlet T4114, Canada Child Benefits.

There is no need to apply separately to get the NLCB or the MBNS. We will use the information from your Canada Child Benefits application to determine your eligibility for the NLCB and the MBNS. Benefits are combined with the Canada Child Tax Benefit into one monthly payment.

For more information about these programs, call the Canada Revenue Agency (CRA) at 1-800-387-1193 .

File your tax return - You (and your spouse or common-law partner) should file your 2008 tax return(s) as soon as possible. We will automatically calculate the amount of any payments you are entitled to get under all of these programs based on information you give on your return(s).

These programs are fully funded by the Province of Newfoundland and Labrador.

For more information

If you have questions about Newfoundland and Labrador tax and credits, visit the CRA Web site or call the CRA at 1-800-959-8281 .

To get forms, visit our Forms and publications page or call 1-800-959-2221 .