Table I2 – Main Non-Refundable Tax Credits - N.B. 2024

	Federal (15%)	New Brunswick (9.40%)
	$	$
Basic personal amount	15,705¹	13,044
Spouse or eligible dependant	15,705^{1, 2, 3}	10,223⁴
Disabled dependant aged 18 and older⁵	N/A	5,686⁶
Caregiver for a dependant aged 18 and older who has a disability⁷	8,375⁸	N/A
Caregiver	N/A	5,686⁹
Employment amount	1,433¹⁰	N/A
Age amount	8,790¹¹	5,878¹²
Retirement income	2,000	1,000
Person suffering from a disability Supplement (- 18 years of age)	9,872 5,758¹³	9,747 5,686¹⁴
Adoption fees	19,066¹⁵	N/A
Volunteer firefighters	6,000	5,000
Search and rescue volunteer	6,000	5,000
Purchase of first home	5,000	N/A
Home accessibility	10,000¹⁵	N/A¹⁶

	Federal	New Brunswick
Medical expenses	15% of expenses which exceed the lesser of $2,759 or 3% of applicant’s net income	9.4% of expenses which exceed the lesser of $2,724 or 3% of applicant’s net income
Charitable donations	Max. donations: 75% of net income 15% on the first $200 and 29% or 33% on excess amount	Max. donations: 75% of net income 9.4% on the first $200 and 17.95% on excess amount

Gradually reduced when income exceeds $173,205 down to a minimum of $14,156 when income reaches $246,752.
Reduced from the net income of the spouse or dependant.
Potential $2,616 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).
Reduced for each $1 exceeding $1,023 (nil at $11,246).
Other than a person for whom the tax credit for caregivers is claimed.
Reduced for each $1 exceeding $8,067 (nil at $13,753).
Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
Reduced by each $1 of net income of the dependant in excess of $19,666 (nil at $28,041).
Reduced for each $1 exceeding $19,417 (nil at $25,103).
Amount equal to taxpayer’s employment income for the year (max. $1,433).
Reduced by 15% for each $1 exceeding $44,325 (nil at $102,925).
Reduced by 15% for each $1 exceeding $43,763 (nil at $82,950).
Reduced by child care and caregiver expenses exceeding $3,373 (nil at $9,131).
Reduced by child care and caregiver expenses exceeding $3,330 (nil at $9,016).
Maximum amount of expenses eligible for the credit.
Refundable tax credit available in New Brunswick.

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Table I2 – Main Non-Refundable Tax Credits – N.B. 2024