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N-6.001
- New Brunswick Income Tax Act
Table of Contents
Current to 1 January 2024
New Brunswick Income Tax Act
I
INCOME TAX
A
Liability for Tax
B
Individual Income Tax
a
Computation of Tax
b
Adjustments to Tax
c
Tax Credits and Deductions
d
Restrictions on Credits and Other Rules
e
Other Taxes Payable
f
Multi-jurisdictional and Non-resident Individuals
g
Repealed: 2001, c.25, s.13
Surtax
Repealed: 2001, c.25, s.13
Surtax
Repealed: 2001, c.25, s.13
h
Foreign Tax Deduction
h.1
Low-income Tax Reduction
i
Labour-sponsored Venture CapitalCorporation Deduction
i.01
Political Contributions Tax Credit
i.1
Small Business Investor Tax Credit
Repealed: 2014, c.20, s.16
j
Child Tax Benefit andWorking Income Supplement
j.01
School Supplement
j.1
First-time University Student Tax Benefit
Repealed: 2009, c.16, s.6
k
Seniors’ Benefits
k.01
Harmonized Sales Tax Credit
k.1
Home Energy Benefits
l
Capital Gains Refund to Mutual Fund Trust
C
Corporation Income Tax
a
Computation of Tax
b
Foreign Tax Deduction
c
Small Business Deduction
d
Capital Gains Refund to Mutual Fund Corporation
e
Research and Development Tax Credit
f
New Brunswick Film Tax Credit
D
Deductions Available to All Taxpayers
II
TAX ON LARGE CORPORATIONS
III
RETURNS, ASSESSMENTS, PAYMENT ANDOBJECTIONS TO ASSESSMENT
IV
APPEALS
V
COLLECTION OF TAX
VI
ADMINISTRATION AND ENFORCEMENT
VII
REGULATIONS
VIII
TRANSITIONAL PROVISIONS
IX
CONSEQUENTIAL AMENDMENTS
X
COMMENCEMENT