All the information you need to calculate your New Brunswick tax and credits is included on the enclosed Form T1C (N.B.), New Brunswick Tax and Credits. We have included two copies of the form. Attach a completed copy to your return.

What's new for 1997?

The basic New Brunswick income tax has been reduced to 63 % of the basic federal tax.

Questions about New Brunswick tax and credits

If you have questions about New Brunswick tax and credits, contact your Revenue Canada tax services office. You can find the address and telephone numbers listed under "Revenue Canada" in the Government of Canada section of your telephone book.

New Brunswick Child Tax Benefit

The New Brunswick Child Tax Benefit is a tax-free payment provided to qualifying families with children under 18 living at home. The New Brunswick Working Income Supplement, part of the New Brunswick Child Tax Benefit program, is an additional benefit provided to qualifying families with earned income and children under age 18. The program, which is an initiative of, and is fully funded by, the province of New Brunswick, is administered on the province's behalf by Revenue Canada. There is no need to apply separately to receive the benefit or the working income supplement. Revenue Canada will use the information from the federal Child Tax Benefit application to determine your eligibility for the program. If you are entitled, the amount of your benefit or working income supplement will be calculated automatically based on the income tax returns you and your spouse file.

For more information about the program, call toll free 1-800-387-1193.