More information – New Brunswick harmonized sales tax credit

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More information – New Brunswick harmonized sales tax credit

Overview

The New Brunswick harmonized sales tax credit (NBHSTC) is a tax-free quarterly payment that helps individuals and families with low or modest incomes offset the increase in the harmonized sales tax.

The Canada Revenue Agency (CRA) is administering and will issue NBHSTC payments for the Province of New Brunswick.

The NBHSTC will be issued to about 275,000 eligible individuals starting in October 2016. The CRA will not issue payments for children who are in foster care.

Are you eligible?

You are eligible for the NBHSTC for a particular quarter if you are a resident of New Brunswick on the first day of the payment month as well as the last day of the previous month, and you meet as least one of these conditions:

you are 19 years of age or older
you have (or previously had) a spouse or common-law partner
you are (or previously were) a parent and live (or previously lived) with your child

To get the NBHSTC quarterly payments for July 2016 to June 2017, you must file a 2015 income tax and benefit return. You have to file a return every year to continue to receive the NBHSTC.

If you have a spouse or common-law partner, enter the information about your spouse or common-law partner in the Identification area on page 1 of your return. Include his or her net income (even if it is zero) and social insurance number.

Do you have an eligible child?

You have an eligible child if all the following conditions are met at the beginning of the payment month:

your child is under 19 years of age
you live with your child
you are primarily responsible for the care and upbringing of your child
you registered your child for the Canada child benefit (CCB)

If you have already registered your eligible child or children for the CCB, he or she is automatically registered for the NBHSTC.

If you have not registered your eligible child for the CCB, go to Canada child benefit - How to apply.

Do you need to apply?

You do not need to apply for the NBHSTC. The Canada Revenue Agency will determine your eligibility and will issue the credit to all entitled individuals.

How much will you get?

If your adjusted family net income is $35,000 or less, you will get:

$300 if you are a single individual with no children
$600 if you have a spouse or common-law partner
$600 if you do not have a spouse or common-law partner, but have full custody of an eligible child plus
$100 per child under 19 years of age

If your adjusted family net income is more than $35,000, your NBHSTC will be reduced by 2% of your adjusted family net income over $35,000 until it reaches zero.

If you would like an estimate of what your payment may be, see New Brunswick Harmonized Sales Tax Credit – Calculation sheet.

When are payments made?

If you are eligible, we will issue your payments quarterly along with the goods and services tax/harmonized sales tax (GST/HST) credit payment in July, October, January, and April normally on the 5^th of the month.

NBHSTC payments will be issued starting in October 2016 and will include, if applicable, a retroactive payment for the July 2016 to September 2016 period. If you are eligible but have not received your NBHSTC payment by October 19, 2016, call 1-800-387-1193. The service is available weekdays from 9:00 a.m. to 5:00 p.m., local time.

If you get your GST/HST credit payment by direct deposit, you will also get your NBHSTC payment by direct deposit.

To verify or update your account information at any time you can:

visit My Account
visit Direct deposit
call 1-800-387-1193

Interest is not charged or paid on any NBHSTC overpayments or underpayments.