Newfoundland and Labrador

What's new for 2016?

Form NL428, Newfoundland and Labrador Tax and Credits, is used to calculate your provincial tax.

Newfoundland and Labrador tax and credits (NL428)

Tax rates for 2016

• 8.2% on the first $35,148 of taxable income, +
• 13.5% on the portion of taxable income more than $35,148 but not more than $70,295, +
• 14.55% on the portion of taxable income more than $70,295 but not more than $125,500, +
• 15.8% on the portion of taxable income more than $125,500 but not more than 175,700$, +
• 16.8% on taxable income over $175,700

Non-refundable tax credits, credits and reduction

Newfoundland and Labrador offers the following credits and tax reductions which further reduce your amount of provincial tax payable:

• Adoption expenses
• Age amount
• Allowable amount of medical expenses for other dependants
• Amount for an eligible dependant
• Amount for infirm dependants age 18 or older
• Amounts transferred from your spouse or common-law partner
• Basic personal amount
• Child care amount
• CPP or QPP contributions on self-employment and other earnings
• CPP or QPP contributions through employment
• Caregiver amount
• Direct equity tax credit
• Disability amount (for self)
• Disability amount transferred from a dependant
• Donations and gifts
• Employment insurance premiums on self-employment and other eligible earnings
• Employment insurance premiums through employment
• Interest paid on your student loans
• Low-income tax reduction – Newfoundland and Labrador
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later
• Pension income amount
• Political contribution tax credit
• Provincial foreign tax credit
• Resort property investment tax credit
• Spouse or common-law partner amount
• Tuition and education amounts
• Tuition and education amounts transferred from a child
• Venture capital tax credit
• Volunteer firefighters' amount

For more information

If you have any questions about your income tax return, go to Individuals and families or call 1-800-959-8281.

To get forms, go to Forms and publications.

Forms and publications

• Newfoundland and Labrador – General Income Tax and Benefit Package
• Form T691 – Alternative Minimum Tax
• Form T1129 – Newfoundland and Labrador Research and Development Tax Credit (Individuals)
• Form T1206 – Tax on Split Income
• Form T1272 – Newfoundland and Labrador Direct Equity Tax Credit
• Form T1297 – Newfoundland and Labrador Resort Property Investment Tax Credit
• Form T2036 – Provincial or Territorial Foreign Tax Credit
• Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions

Related topics

• All about your tax return
• Newfoundland and Labrador child benefit and mother baby nutrition supplement
• Newfoundland and Labrador harmonized sales tax credit
• Newfoundland and Labrador seniors' benefit

Provincial and territorial government partners

• Newfoundland and Labrador – Department of Finance

Date modified:

2017-01-03