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Protected B when completed 

New Brunswick Tax

T3NB


2024
 
 
 
Complete this form for a trust resident in New Brunswick or for a non-resident trust that carries on a business through a permanent establishment in New
Brunswick. Include a completed copy of this form with the trust's return.
 
Taxable income (line 47 on taxable income)    1
 

Step 1 – New Brunswick tax on taxable income

 
Graduated Rate Estates (GRE) or Qualified Disability Trusts (QDT)
 
Use the amount on line 1 to determine which one of the following columns you have to complete.
 


If the amount from line 1 is:

$49,958
or less
more than $49,958,
but not more than
$99,916
more than $99,916,
but not more than
$185,064

more than
$185,064
 
Enter the amount from line 1.  2
Base amount  3
Line 2 minus line 3 = = = =  4
Rate x                 9.4% x                14% x               16% x               19.5%  5
Line 4 multiplied by line 5 = = = =  6
Tax on base amount + + + +  7
Line 6 plus line 7  
New Brunswick tax on taxable income = = = =  8
 
Trusts other than GRE and QDT
   
New Brunswick tax on taxable income: (amount from line 1) x  19.50% =    9
 

Step 2 – Donations and gifts tax credit

Total donations and gifts:
  Line 14 of Schedule 11A 13312  
  On the first $200 or less   x  9.4% =    10
  On the remainder   x  17.95% =   +  11
  Line 10 plus line 11 Donations and gifts tax credit  13314 = 12
 

Step 3 – New Brunswick Tax

Enter the amount from line 8 or line 9 above. 13301 13
New Brunswick recovery tax (line 43 of Form T3QDT-WS) 13304 + 14
Line 13 plus line 14 Subtotal    =  15
 
Donations and gifts tax credit (line 12)    16
 
Dividend tax credit:
  Line 24 of Schedule 8 x 50.84% = 13318 + 17
  Line 31 of Schedule 8 x 21.08% = 13315 + 18
Minimum tax carryover:
  Line 19 of Schedule 11 x  57% = 13316 + 19
Add lines 16 to 19. Total credits    =  ►  20
Line 15 minus line 20 (if negative, enter "0") Subtotal    =  21
 
New Brunswick additional tax for minimum tax purposes (amount C from Chart 3 of Schedule 12) 13302 + 22
Line 21 plus line 22 Subtotal  13305 =  23
New Brunswick foreign tax credit (from Form T3 PFT, T3 Provincial or Territorial Foreign Tax Credit) 13330 24
 
Line 23 minus line 24 (if negative, enter "0") Subtotal    =  25
 
New Brunswick small business investor tax credit
(from Form T3NB-SBI, T3 New Brunswick Small Business Investor Tax Credit) 13335 26
 
Line 25 minus line 26 (if negative, enter "0") New Brunswick tax 13340 =  27
Enter the amount of line 27 on line 50 of the return.
 
If you have any questions...
If you have questions about New Brunswick tax and credits, visit the Canada Revenue Agency (CRA) website at canada.ca/taxes or call the CRA at
1-800-959-8281.
 
See the privacy notice on your return.
 
T3NB E(24) (Ce formulaire est disponible en français.) Page 1 of 1   Canada Logo