{"id":6256,"date":"2024-03-21T06:40:04","date_gmt":"2024-03-21T13:40:04","guid":{"rendered":"https:\/\/newserver.ca.andersen.com\/?p=6256"},"modified":"2025-04-10T21:38:24","modified_gmt":"2025-04-11T04:38:24","slug":"new-brunswick-provincial-budget-tax-updates-2024-2025","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/new-brunswick-provincial-budget-tax-updates-2024-2025\/","title":{"rendered":"New Brunswick Provincial Budget Tax Updates 2024-2025"},"content":{"rendered":"\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Overview<\/strong><\/h2>\n\n\n\n<p>On March 19, 2024, New Brunswick\u2019s <a>government has presented its 2024-2025 budget<\/a> \u201cStronger than Ever: Let\u2019s Keep Building\u201d. This comprehensive summary highlights the key changes that will influence New Brunswick\u2019s tax environment in the coming years.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Personal Income Tax Measures<\/strong><\/h2>\n\n\n\n<p><a>There are no proposed changes to personal income tax rates for 2024.<\/a><\/p>\n\n\n\n<p><a>The income tax rates for the 2024 taxation year, based your taxable income, are as follows:<\/a><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>Taxable income<\/strong><\/td><td><strong>Rate<\/strong><\/td><\/tr><\/thead><tbody><tr><td>$49,958 or less<\/td><td>9.40%<\/td><\/tr><tr><td>More than $49,958 but not more than $99,916<\/td><td>14.00%<\/td><\/tr><tr><td>More than $99,916 but not more than $185,064<\/td><td>16.00%<\/td><\/tr><tr><td>More than $185,064<\/td><td>19.50%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><a>The current personal combined income tax rates for top marginal tax rate in 2024 are outlined\u00a0below:<\/a><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>Taxable income above $246,752<\/strong><\/td><td><strong>Rate<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Interest\/regular income<\/td><td>52.50%<\/td><\/tr><tr><td>Capital gains<\/td><td>26.25%<\/td><\/tr><tr><td>Eligible dividends<\/td><td>32.40%<\/td><\/tr><tr><td>Non\u2011eligible dividends<\/td><td>46.83%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#ab0e1e\"><strong>New Credit for Volunteer Firefighters and Search and Rescue Volunteers<\/strong><\/p>\n\n\n\n<p>In order to help support recruitment and retention, and recognize the contribution of these valued first responders, the Budget introduces a new non-refundable personal income tax credits for eligible volunteer firefighters and search and rescue volunteers.<\/p>\n\n\n\n<p>This tax credit, which we do not have any further details of at the moment, will be effective for the 2024 taxation year.<\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#ab0e1e\"><strong>Additional Support to Low-Income Seniors<\/strong><strong><\/strong><\/p>\n\n\n\n<p>To provide additional support to low-income seniors in New Brunswick, a $200 Low-Income Seniors\u2019 Affordability Supplement was provided to recipients of the 2023 Low-Income Seniors\u2019 Benefit. This $200 supplement will similarly be extended to eligible individuals for the 2024 Low-Income Seniors\u2019 Benefit. Applications for the 2024 benefit will open on April 1.<\/p>\n\n\n\n<p>Additionally, proposed legislative amendments aim to permanently raise the base amount of the Low-Income Seniors\u2019 Benefit from $400 to $600. This increase will be accompanied by indexing the benefit&#8217;s value to the Consumer Price Index annually, starting in the 2025 benefit year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Corporate Income Tax Measures<\/strong><\/h2>\n\n\n\n<p><a><\/a><a>There are no proposed changes to corporate income tax rates or the $500,000 small-business limit for 2024.<\/a><\/p>\n\n\n\n<p>The corporate income tax rates for New Brunswick in 2024 are as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><a><\/a><\/td><td><strong>Rate<\/strong><\/td><td><strong>Federal and provincial tax rate<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Small-business tax rate<\/td><td>2.50%<\/td><td>11.50%<\/td><\/tr><tr><td>Manufacturing and processing tax rate<\/td><td>14.00%<\/td><td>29.00%<\/td><\/tr><tr><td>General corporate tax rate<\/td><td>14.00%<\/td><td>29.00%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><a><strong>Other Tax Measures<\/strong><\/a><\/h2>\n\n\n\n<p class=\"has-text-color\" style=\"color:#ab0e1e\"><strong>Tax on Vaping Products<\/strong><\/p>\n\n\n\n<p>The budget confirms New-Brunswick\u2019s intent to enter into a coordinated vaping product taxation agreement with the federal government, with an intended implementation date&nbsp; of January 1, 2025.<\/p>\n\n\n\n<p>The federal government will oversee the administration and enforcement of the coordinated vaping duty. In conjunction with the existing federal excise duty, a provincial excise duty rate of $1 per two milliliters or grams, or fraction thereof, will be implemented for the initial ten milliliters or grams of vaping substance. A rate of $1 per ten milliliters or grams, or fraction thereof, will be applied to additional volumes. This excise duty is calculated based on the volume of vaping substance contained within each vaping product.<\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#ab0e1e\"><strong>Increased Flexibility and Efficiency<\/strong><\/p>\n\n\n\n<p>In an effort to enhance administrative efficiency and accessibility, legislative amendments will be introduced, aiming to empower the government with the flexibility required for timely delivery of provincially administered programs, alongside expanding accessibility to Canada Revenue Agency tax filer data.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>More Information<\/strong><\/h2>\n\n\n\n<p>For further information, visit <a href=\"https:\/\/www2.gnb.ca\/content\/gnb\/en\/corporate\/promo\/budget.html\">https:\/\/www2.gnb.ca\/content\/gnb\/en\/corporate\/promo\/budget.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Overview On March 19, 2024, New Brunswick\u2019s government has presented its 2024-2025 budget \u201cStronger than Ever: Let\u2019s Keep Building\u201d. This comprehensive summary highlights the key changes that will influence New Brunswick\u2019s tax environment in the coming years. Personal Income Tax Measures There are no proposed changes to personal income tax rates for 2024. The income [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":2880,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[302],"tags":[],"class_list":["post-6256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-budget-tax-updates"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New Brunswick Provincial Budget Tax Updates 2024-2025 &#8211; Andersen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/previous.ca.andersen.com\/fr\/blog\/new-brunswick-provincial-budget-tax-updates-2024-2025\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Brunswick Provincial Budget Tax Updates 2024-2025 &#8211; Andersen\" \/>\n<meta property=\"og:description\" content=\"Overview On March 19, 2024, New Brunswick\u2019s government has presented its 2024-2025 budget \u201cStronger than Ever: Let\u2019s Keep Building\u201d. 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