New Brunswick Harmonized Sales Tax Credit

Canada Revenue Agency

A tax-free amount paid quarterly with the federal benefit. Verbatim from CRA: "a maximum annual amount of $300 for an individual, $300 for a spouse or common-law partner, and $100 per child under 19 years of age ($300 for the first child in a single parent family)."

The catch: A single parent draws $300 rather than $100 for their first child, which is a real and frequently missed uplift. The credit is reduced by 2% of adjusted family net income over $35,000. Automatic after filing and unavailable without it.

Who can get it

  • The credit is reduced by 2% of the adjusted family net income over $35,000. automatic

At a glance

Worth
$300 (indexed)
Effort
Instant
Time to money
Not recorded
How it arrives
Direct deposit
How often
Standing
Proof needed
None
Where
New Brunswick
Last checked
15 August 2026