The Canada Revenue Agency administers the following programs on behalf of Newfoundland and Labrador:

• Program related to the Canada child benefit (CCB):
  • Newfoundland and Labrador child benefit (and Early childhood nutrition supplement)
• Programs related to the goods and services tax/harmonized sales tax (GST/HST) credit:
  • Newfoundland and Labrador income supplement
  • Newfoundland and Labrador disability amount
  • Newfoundland and Labrador seniors' benefit

Newfoundland and Labrador child benefit (and Early childhood nutrition supplement)

This benefit is a tax-free amount paid monthly to help low-income families with the cost of raising children under 18 years of age. The Early childhood nutrition supplement (ECNS) is an additional benefit paid to qualifying families. Benefits are combined with the CCB into a single monthly payment.

For July 2024 to June 2025, you may be entitled to:

• $152.16 per month for the first child;
• $161.33 per month for the second child;
• $173.25 per month for the third child; and
• $186.16 per month for each additional child.

If your adjusted family net income is more than $17,397, you may get part of the benefit.

Under the ECNS, you may be entitled to a benefit of $150 per month for each child under five years of age depending on your adjusted family net income.

This program is fully funded by the Newfoundland and Labrador provincial government.

More information

• T4114 – Canada Child Benefits pamphlet
• Payment information

Newfoundland and Labrador income supplement

The Newfoundland and Labrador income supplement is a tax-free payment made to low-income individuals and families and persons with disabilities who may be impacted by additional provincial tax measures. The amount is calculated based on your family situation and your adjusted family net income.

The maximum annual payment amount is:

• $520 if you are a single individual
• $589 if you have a spouse or common-law partner

plus

• $231 per child under 19 years of age

The amount is combined with the quarterly federal GST/HST credit payments.

This program is fully funded by the Newfoundland and Labrador provincial government.

More information

• RC4210 – GST/HST Credit pamphlet

Newfoundland and Labrador disability amount

The Newfoundland Labrador disability amount (NLDA) is an additional amount paid with the Newfoundland and Labrador income supplement (NLIS) and is designed to help low and modest income persons with disabilities.

To be eligible for the NLDA for a quarter an individual must be:

• eligible for the federal GST/HST credit and the NLIS
• eligible for the Disability tax credit (DTC)

The maximum annual payment amount is:

• $231 if you are eligible for the disability tax credit

plus

• $231 if your spouse or common-law partner is eligible for the disability tax credit

This program is fully funded by the Newfoundland and Labrador provincial government.

Newfoundland and Labrador seniors’ benefit

This program provides a tax-free annual amount of $1,516 if you are either:

• a single senior (65 years of age or older at any time during 2024)
• a married or common-law couple that includes at least one senior whose adjusted family net income is $29,402 or less

Seniors will get part of this payment if their adjusted family net income is between $29,402 and $41,787.

The payment is combined with the quarterly payments of the federal GST/HST credit.

This program is fully funded by the Newfoundland and Labrador provincial government.

More information

• RC4210 – GST/HST Credit pamphlet

Related services and information

• Direct deposit
• My Account
• MyBenefits CRA mobile application
• Contact information - child and family benefits
• CRA uncashed cheques