All the information you need to calculate your New Brunswick tax and credits is on Form T1C (N.B.), New Brunswick Tax and Credits. We have included two copies of the form, and it is also available on the Canada Customs and Revenue Agency web site at: www.ccra-adrc.gc.ca/1999-T1package/ . Attach a completed copy of Form T1C (N.B.) to your return.

What's new for 1999?

The basic New Brunswick income tax has been reduced to 60% of the basic federal tax.

Questions about New Brunswick tax and credits

If you have questions about New Brunswick tax and credits, contact the Canada Customs and Revenue Agency (formerly Revenue Canada). You can find the address and telephone numbers of your tax services office in the government section of your telephone book.

New Brunswick Child Tax Benefit

The New Brunswick Child Tax Benefit (NBCTB) is a tax-free monthly payment provided to qualifying families with children under age 18 living at home. The New Brunswick Working Income Supplement, part of the NBCTB program, is an additional benefit provided to qualifying families with earned income and children under age 18. These benefits are combined with the Canada Child Tax Benefit into a single monthly payment.

Under the NBCTB, you may be entitled to receive a basic annual benefit of $250 for each child under age 18 ($20.83 per month). The amount of the basic benefit is reduced if your family net income is more than $20,000.

The working income supplement is an additional annual benefit of up to $250 per family ($20.83 per month). It is phased in once family earned income exceeds $3,750, reaches the maximum benefit at $10,000, and is fully phased out when family net income reaches $25,921.

You do not have to apply separately to receive payments under this program. We will use the information from your Canada Child Tax Benefit application to determine your eligibility for the program. You (and your spouse) should file your 1999 return(s) as soon as possible. The information you (and your spouse) submit on your return(s) will determine how much you will get starting in July 2000.

The program is fully funded by the Province of New Brunswick. For more information, call toll free 1-800-387-1193.