New Brunswick benefits paid through the CRA
New Brunswick runs four income-tested programs through the CRA: one quarterly credit, two monthly family amounts and a back-to-school payment in July.
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The New Brunswick harmonized sales tax credit pays up to $300 for an individual, $300 for a spouse or common-law partner and $100 for each child under 19, with $300 for the first child of a single parent, from July 2026 to June 2027. It loses 2 % of adjusted family net income above $35,000, a formula the CRA publishes in full, so the amount can be calculated to the cent. Families also receive the New Brunswick child tax benefit, $20.83 a month per child, reduced above $20,000 of income, and working parents with modest earnings can add the working income supplement of up to $20.83 a month per family. In July 2026, households with $20,000 or less of income received the school supplement of $100 per school-age child. The child amounts are folded into the monthly Canada child benefit deposit; the HST credit rides on the quarterly federal Groceries and Essentials Benefit. All four programs are funded by the province and calculated from the 2025 tax returns, with no application.
New Brunswick HST credit and child benefit
HST credit per year
$800.00
| Each quarterly share | $200.00 |
| Child tax benefit, monthly | $41.66 |
| School supplement, July 2026 | $200 if born 2009 to 2021 |
HST credit: exact CRA formula (2% reduction). Child tax benefit reduction rate not published above the threshold.
The HST credit, calculated exactly
This is the one New Brunswick program where the province publishes every parameter, so the CRA amount can be reproduced. Start from the household total, then subtract 2 % of adjusted family net income above $35,000. The table applies that rule to three households at four income levels.
| Adjusted family net income | Single, no child | Single parent, two children | Couple, two children |
|---|---|---|---|
| $30,000 | $300.00 | $700.00 | $800.00 |
| $45,000 | $100.00 | $500.00 | $600.00 |
| $55,000 | $0.00 | $300.00 | $400.00 |
| $65,000 | $0.00 | $100.00 | $200.00 |
The reduction is gentle, and it is the same for every household type, which is why the gap between the columns stays constant until the smallest credit runs out. Ten thousand dollars of extra income costs $200 of credit, which is why many middle-income families in Fredericton or Saint John still receive something. The credit is paid with the federal quarterly benefit, so a quarter’s share is a quarter of the figure in the table.
Monthly amounts for families with children
Child tax benefit
The basic benefit is $20.83 a month for each child, or $249.96 a year. It is reduced once adjusted family net income is above $20,000. The CRA does not print the rate of that reduction, so for incomes above the threshold you will only know the amount from your notice.
Working income supplement
This one rewards earnings rather than children. It begins once the family’s earned income passes $3,750, climbs to $20.83 a month at $10,000, and then tapers between $20,921 and $25,921 of adjusted family net income. A parent who works part time on minimum wage often lands right in the zone where it is paid in full.
The July school supplement
Once a year, in July, the province adds $100 per child for families at or below $20,000 of 2025 income. The 2026 payment covered children born from January 1, 2009 to December 31, 2021, roughly the school-age group for the coming year. There is no sliding scale: one dollar over the line and the supplement is lost, the opposite of the gentle HST credit.
A family in Moncton, step by step
Consider a single father in Moncton with two children aged 7 and 10, earned income of $18,000 and adjusted family net income of $18,000 for 2025. His HST credit is $700.00 a year, the full amount since he is below $35,000. The child tax benefit pays the full $41.66 a month for the two children because his income is under $20,000, and the July school supplement brought $200. His earnings are above the $10,000 needed for the maximum working income supplement, and his income is below the band where it tapers, so he also receives $20.83 a month.
If his income rose to $45,000, the HST credit would fall to $500.00, the working income supplement would be gone, and the child tax benefit would be reduced by an amount the CRA does not publish.
When each amount arrives
- Child tax benefit and working income supplement: monthly, inside the Canada child benefit deposit (see the CCB payment dates).
- School supplement: once a year, in July, for families at or under the income line.
- HST credit: quarterly, with the federal benefit, on July 3, 2026 and October 5, 2026 in 2026, then January and April 2027.
Reading the two notices
Because the programs ride on two federal payments, the information is split across two notices. The Canada child benefit notice, issued each July, lists the child tax benefit and, when it applies, the working income supplement. The notice for the federal quarterly benefit lists the HST credit. A family checking its file in My Account sees the same split. When one figure looks wrong and the other looks right, the cause is usually a detail specific to that program, such as earned income for the supplement or the number of children under 19 for the credit, rather than total income, which feeds both.
Mistakes that cost New Brunswick families
The most common is a missing return. All four programs read the 2025 return of each spouse; if one is not filed, the CRA cannot calculate any of them. The second is marital status: a couple living together for twelve months, or with a child, is common-law for these programs, and reporting both adults as single produces overpayments that the CRA later recovers from future deposits. The third is a reassessment: when the CRA changes a 2025 return, all four programs are recalculated at once, and the difference shows up on later deposits.
The CRA notice is the reference for the amount actually paid. This guide applies the published formulas and does not give individual advice.