# New Brunswick Child Tax Benefit, school supplement and HST credit

Source: https://canadapaymentdates.com/provincial-benefits/new-brunswick-child-tax-benefit
Publisher: Canada Payment Dates (canadapaymentdates.com), independent editorial site
Topic: Provincial Benefits
Last updated: 2026-10-20

> The New Brunswick Child Tax Benefit (NBCTB) pays $20.83 a month for each child under 18, inside the Canada Child Benefit deposit, and is reduced once family income passes $20,000. Working families can add up to $20.83 a month through the NB Working Income Supplement, and low-income families get a $100 school supplement per child each July. The NB HST credit is paid separately, every quarter.

## Key facts

- NBCTB monthly amount: $20.83 per child under 18 ($250 a year)
- Working Income Supplement: Up to $20.83 a month per family
- School Supplement: $100 per child in July 2026, if 2025 AFNI was $20,000 or less
- NB HST credit: $300 individual, $300 spouse, $100 per child a year
- HST credit reduction: 2% of adjusted family net income over $35,000

## What is the New Brunswick Child Tax Benefit?

The New Brunswick Child Tax Benefit is a tax-free monthly payment for low-income families with children under 18, funded by the Province of New Brunswick and paid by the Canada Revenue Agency (CRA). It is really a package of three pieces: the basic benefit, the NB Working Income Supplement (NBWIS) and the NB School Supplement (NBSS).

All three are combined with the federal Canada Child Benefit (CCB). You do not apply for them separately: the CRA assesses New Brunswick residents who receive the CCB, using the tax returns of both parents.

## How much is the NB Child Tax Benefit each month?

The New Brunswick Child Tax Benefit monthly amount is $20.83 for each child under 18, which is $250 a year. The full amount is paid when adjusted family net income (AFNI) is $20,000 or less, and it is reduced above that level.

| Program | Maximum | Who gets it | When paid |
| --- | --- | --- | --- |
| NB Child Tax Benefit | $20.83 a month per child | Full at AFNI of $20,000 or less; reduced above | Monthly, CCB date |
| NB Working Income Supplement | $20.83 a month per family | Family earned income over $3,750; maximum reached at $10,000 | Monthly, CCB date |
| NB School Supplement | $100 per child, once a year | 2025 AFNI of $20,000 or less; child born 2009 to 2021 | July, with the CCB |

New Brunswick child benefits paid with the CCB, July 2026 to June 2027 (CRA, New Brunswick programs)

### The Working Income Supplement

The NBWIS is paid per family, not per child. It starts once the family's earned income passes $3,750 and reaches its full $20.83 a month at $10,000 of earnings. It is reduced for families with AFNI between $20,921 and $25,921, and ends at the top of that range.

Example: a Moncton single parent with two children who earned $12,000 in 2025 and had no other income gets the NBCTB for both children ($41.66) plus the full NBWIS ($20.83), for $62.49 a month in provincial money inside the CCB deposit.

## What is the New Brunswick School Supplement?

The NB School Supplement is a once-a-year payment of $100 per school-age child, paid in July to help with back-to-school costs. For July 2026 it went to families whose 2025 AFNI was $20,000 or less, for each child born between January 1, 2009 and December 31, 2021.

It arrived with the July 20, 2026 CCB payment. There is no partial amount: a family at $20,001 of income receives nothing from this supplement. The July 2027 birth-year range and income test are not yet announced.

## When is the NB Child Tax Benefit paid?

The NBCTB and NBWIS arrive on the CCB payment dates. After the October 20 payment, the rest of 2026 is November 20 and December 11. The 2027 schedule has not been posted yet; see [CCB payment dates](https://canadapaymentdates.com/child-benefit/ccb-payment-dates) for the full list as it is published.

If your July notice shows a New Brunswick amount but the deposit is missing, the CRA asks you to wait 5 working days after the CCB date before calling. General steps are on [CCB not received](https://canadapaymentdates.com/payment-problems/ccb-not-received).

## How does the New Brunswick harmonized sales tax credit work?

The New Brunswick Harmonized Sales Tax Credit (NBHSTC) is a separate provincial credit that offsets the HST for low- and modest-income residents, with or without children. For July 2026 to June 2027 it pays up to $300 for an individual, $300 for a spouse or common-law partner, and $100 for each child under 19. A single parent receives $300 for the first child instead of $100.

The credit is reduced by 2% of AFNI over $35,000. It is combined with the federal Canada Groceries and Essentials Benefit (CGEB), so it arrives quarterly, not monthly. The 2026 CGEB payments were July 3 and October 5, and the CRA's CGEB guide sets the next two for January 5 and April 5, 2027.

| Household | AFNI | Yearly credit | Per quarter |
| --- | --- | --- | --- |
| Single adult | $30,000 | $300 | $75 |
| Couple, two children | $30,000 | $800 | $200 |
| Couple, two children | $45,000 | $600 | $150 |
| Single parent, two children | $40,000 | $600 | $150 |

NB HST credit examples, July 2026 to June 2027 (calculated from CRA rates)

In the third row, income over $35,000 is $10,000, and 2% of that is $200, taken off the $800 maximum. In the last row, the single parent's maximum is $300 plus $300 for the first child plus $100 for the second, or $700, less $100. The couple with two children stops receiving the credit at $75,000.

## Worked total for a New Brunswick family

A two-parent Saint John family with children aged 7 and 10, 2025 earnings of $18,000 and no other income, would qualify for every New Brunswick program in the July 2026 to June 2027 year:

- NBCTB: 2 x $250 = $500
- NBWIS: $20.83 x 12 = about $250
- School Supplement: 2 x $100 = $200, paid in July
- NB HST credit: $300 + $300 + $200 = $800, in four quarterly instalments
- Total provincial support: about $1,750 for the year

Other Atlantic programs are larger per child but work differently; compare [Nova Scotia Child Benefit](https://canadapaymentdates.com/provincial-benefits/nova-scotia-child-benefit) and [PEI sales tax credit](https://canadapaymentdates.com/provincial-benefits/pei-sales-tax-credit). Every province is summarized on [provincial and territorial benefits](https://canadapaymentdates.com/provincial-benefits).

## Common questions

### How much is the New Brunswick Child Tax Benefit per month?

$20.83 for each child under 18, or $250 a year, when adjusted family net income is $20,000 or less. It is reduced at higher incomes.

### What is the NB school supplement and when is it paid?

A $100 payment per school-age child, made once a year in July with the CCB. In July 2026 it went to families with 2025 income of $20,000 or less, for children born from 2009 to 2021.

### When is the NB HST credit paid?

Quarterly, together with the Canada Groceries and Essentials Benefit. The 2026 payments were July 3 and October 5, and the next is January 5, 2027.

### Can I get the NB HST credit if I have no children?

Yes. A single adult can get up to $300 a year and a couple up to $600, reduced by 2% of family income above $35,000.

### Why is my NB Working Income Supplement zero?

Either your family's 2025 earned income was $3,750 or less, or your adjusted family net income was $25,921 or more. Both are checked from your tax returns.

## Sources

- [CRA: Province of New Brunswick programs](https://www.canada.ca/en/revenue-agency/services/child-family-benefits/provincial-territorial-programs/province-new-brunswick.html)
- [CRA RC4210: Canada Groceries and Essentials Benefit](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4210/canada-groceries-essentials-benefit.html)
- [CRA: CCB payment dates](https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/payment-dates.html)