Form TD1NB (2026) — New Brunswick Personal Tax Credits Return

What is Form TD1NB?

Form TD1NB, the 2026 New Brunswick Personal Tax Credits Return, is the Canada Revenue Agency (CRA) form for anyone with taxable income in New Brunswick. You give it to your employer or payer together with the federal TD1. The federal form sets your federal claim; the TD1NB sets the New Brunswick one, which has its own basic personal amount, age amount, disability amount, spouse and dependant amounts, a caregiver amount and an amount for infirm dependants aged 18 or older.

Without a TD1NB, the form says your employer or payer deducts provincial tax after allowing the New Brunswick basic personal amount only. That can mean too much tax is taken off the pay or pension of seniors, pensioners, students, and people who support a spouse, parent or other relative.

FileIt walks you through the TD1NB in plain English and prints your answers into the CRA's own fillable PDF (edition TD1NB E (26)). Names and dates of birth can come from the People records in your vault, and FileIt works out the age amount, pension income amount, disability amount, the spouse and eligible dependant amounts and the line 12 total the way Form TD1NB-WS does. The finished PDF is saved in the person's vault folder and can be signed with FileIt's optional e-signature. You hand it to your employer or payer yourself — FileIt never sends it anywhere. Filling forms is free on every plan.

Who needs to fill out Form TD1NB?

• Employees and pensioners with taxable income in New Brunswick who have a new employer or payer.
• People who will be 65 or older on December 31, 2026, and may qualify for the New Brunswick age amount.
• Pensioners receiving regular payments from a pension plan or fund.
• Students paying more than $100 per institution in tuition fees at a qualifying university, college or certified institution.
• People supporting a low-income spouse or common-law partner, or an eligible dependant.
• Caregivers looking after a parent or grandparent aged 65 or older, or an infirm relative aged 18 or older, who lives with them.
• Anyone who wants to change a TD1NB they gave earlier.

When to use Form TD1NB

• When you start with a new employer or payer and will receive salary, wages, commissions, pensions, employment insurance benefits or other remuneration.
• When you want to change amounts you claimed before — for example, the number of your eligible dependants has changed.
• When you want more tax deducted at source (you do that on the federal TD1, but many people update both forms together).
• When you turn 65 during the year, begin receiving a pension, or start or stop supporting a relative.
• When your employer asks for new TD1 forms for a new year, since the New Brunswick amounts change each year.

What you need before you start

• Your social insurance number.
• Your full name, date of birth and home address with postal code.
• Your employee number, if your employer gave you one.
• An estimate of your 2026 net income from all sources, if you will be 65 or older by December 31.
• The annual pension you expect from a pension plan or fund.
• The tuition fees you will pay in 2026, if you are a student.
• The estimated 2026 net income of the spouse, partner, dependant or relative you support.
• Whether you will claim the disability amount with Form T2201.
• Your completed federal TD1.

What’s on Form TD1NB

The 2026 edition has 2 pages. FileIt asks for it in 4 parts, and it is signed by Employee:

1. Your detailsEmployee
2. Lines 1–12: Your New Brunswick claim amountsEmployee
3. Other choices (page 2)Employee
4. CertificationEmployee

How to fill out Form TD1NB, step by step

1 Identification

Enter your last name, first name and initial(s), date of birth (YYYY/MM/DD), employee number, address, postal code and social insurance number. If you are not a resident of Canada, also give your country of permanent residence.

Keep the details identical to the ones on your federal TD1 so payroll can match the two forms.

2 Line 1 – Basic personal amount

Every person with taxable income in New Brunswick can claim this amount, printed on the 2026 edition as $13,664. Nothing to calculate — but if you will have more than one employer or payer at the same time in 2026, read the page 2 section before you go on.

3 Line 2 – Age amount

If you will be 65 or older on December 31, 2026, and your net income from all sources will be $45,844 or less, the form says to enter $6,158. Between $45,844 and $86,898 you may claim a partial amount using the line 2 section of Form TD1NB-WS.

FileIt asks for your estimated net income and works out the partial amount for you.

4 Line 3 – Pension income amount

If you will receive regular pension payments from a pension plan or fund, enter whichever is less: $1,000 or your estimated annual pension. Canada Pension Plan, Quebec Pension Plan, old age security and guaranteed income supplement payments don't count.

5 Line 4 – Tuition amounts (full-time and part-time)

Fill this in if you are a student at a university, college or educational institution certified by Employment and Social Development Canada and will pay more than $100 per institution in tuition fees.

Unlike the Newfoundland and Labrador and Prince Edward Island forms, the TD1NB line 4 has no monthly education amount added on top of tuition. You enter the tuition figure yourself in FileIt.

6 Line 5 – Disability amount

If you will claim the disability amount on your income tax and benefit return using Form T2201, Disability Tax Credit Certificate, the 2026 edition says to enter $10,210.

7 Line 6 – Spouse or common-law partner amount

Enter $10,709 if you support your spouse or common-law partner, they live with you, and their net income will be $1,072 or less. If their net income will be between $1,072 and $11,781, a partial amount applies (line 6 section of Form TD1NB-WS). FileIt calculates it from the net income you enter.

8 Line 7 – Amount for an eligible dependant

The same $10,709 maximum applies if you support an eligible dependant and all of these are true: you have no spouse or common-law partner (or one who doesn't live with you and whom you neither support nor are supported by), the dependant is related to you and lives with you, and their net income will be $1,072 or less. A partial amount applies between $1,072 and $11,781. You can't claim both line 6 and line 7.

9 Line 8 – Caregiver amount

Enter $5,957 if you take care of a dependant who is your (or your spouse's or partner's) parent or grandparent aged 65 or older, or an infirm relative aged 18 or older, who lives with you and whose net income will be $20,340 or less. Between $20,340 and $26,297 a partial amount applies (line 8 section of Form TD1NB-WS).

Because the amount is worked out per dependant, you enter the line 8 figure yourself in FileIt; the help text shows the thresholds.

10 Line 9 – Amount for infirm dependants age 18 or older

Enter $5,956 if you support an infirm dependant aged 18 or older who is related to you or your spouse or partner and lives in Canada, and whose net income will be $8,451 or less. A partial amount applies between $8,451 and $14,407 (line 9 section of Form TD1NB-WS). You can't claim someone here whom you claimed on line 8.

11 Lines 10 and 11 – Amounts transferred

Line 10 is for the unused part of your spouse's or common-law partner's age amount, pension income amount or disability amount. Line 11 is for the unused part of a dependant's disability amount. Note that on the TD1NB these lines don't mention tuition transfers.

12 Line 12 – Total claim amount

Add lines 1 to 11. Your employer or payer uses this total to work out your New Brunswick tax deductions. FileIt adds the calculated lines and the amounts you entered.

13 Page 2 – More than one employer, total income and other requests

If you have more than one employer or payer at the same time and already claimed your credits on another 2026 TD1NB, you can't claim them again: tick the box, enter 0 on line 12 and leave lines 2 to 11 blank. If your total income for the year will be less than line 12, tick the "Total income is less than the total claim amount" box and no tax will be deducted.

To have extra tax deducted, the form points you to the federal TD1. To have less deducted for things not on this form, such as RRSP contributions, child care or donations, ask for a letter of authority with Form T1213.

14 Certification

Sign and date page 2 to certify the information is correct and complete. The form reminds you that it is a serious offence to make a false return.

Common mistakes to avoid

• Using another province's amounts — the New Brunswick age, disability, spouse and caregiver figures differ from the federal and other provincial forms.
• Claiming the full $10,709 spouse amount when your spouse's net income will be more than $1,072.
• Claiming the same dependant on both line 8 and line 9.
• Claiming both the spouse amount on line 6 and the eligible dependant amount on line 7.
• Claiming your credits again on a second job when you already claimed them with another employer.
• Sending the TD1NB to the CRA instead of giving it to your employer or payer.
• Not updating the form after turning 65, starting a pension or a change in dependants.

After you fill it out

Check the PDF, then sign and date the Certification on page 2 — with FileIt's optional e-signature or by hand. Give the TD1NB to your employer or payer with your federal TD1. It is not sent to the CRA, and FileIt does not deliver it for you.

The PDF stays in the person's FileIt vault folder, next to their federal TD1, so you can see later exactly what you claimed. Fill out a new TD1NB whenever your circumstances change or your employer asks for a new year's form.

Form TD1NB: frequently asked questions

Official sources

• Blank form (PDF), published by Canada Revenue Agency (CRA): https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb/td1nb-fill-26e.pdf
• Official instructions and guidance: https://www.canada.ca/en/revenue-agency/services/forms-publications/td1-personal-tax-credits-returns/td1-forms-pay-received-on-january-1-later/td1nb.html
• Edition shown on this page: TD1NB E (26) (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Canada Revenue Agency (CRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.

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