Newfoundland and Labrador Tax NL428
T1 General - 2023

Part A - Newfoundland and Labrador tax on taxable income
Enter your taxable income from line 26000 of your return    1 
       
Use the amount from line 1 to complete the appropriate column below.
If line 1 is $41,457 or less If line 1 is more than $41,457, but not more than $82,913 If line 1 is more than $82,913, but not more than $148,027 If line 1 is more than $148,027, but not more than $207,239 If line 1 is more than $207,239, but not more than $264,750 If line 1 is more than $264,750, but not more than $529,500 If line 1 is more than $529,500, but not more than $1,059,000 If line 1 is more than $1,059,000
 
 2 
- - - - - - - -  3 
= = = = = = = =  4 
x x x x x x x x  5 
= = = = = = = =  6 
+ + + + + + + +  7 
= = = = = = = =  8 
Enter the amount from line 8 on line 63 and continue at line 16.
                                 

Part B - Newfoundland and Labrador non-refundable tax credits

For internal use only  56000
Basic personal amount claim $10,382 58040  16 
Age amount (if you were born in 1958 or earlier) (use Worksheet NL428) (maximum $6,627) 58080 +  17 
Spouse or common-law partner amount
   Base amount  18 
   Your spouse's or common-law partner's net income from line 23600 of their return -  19 
   Line 18 minus line 19 (if negative, enter "0") (maximum $8,483) 58120 =   +  20 
Amount for an eligible dependant
   Base amount  21 
   Your eligible dependant's net income from line 23600 of their return -  22 
   Line 21 minus line 22 (if negative, enter "0") (maximum $8,483) 58160 =   +  23 
Amount for infirm dependants age 18 or older
(use Worksheet NL428)		 58200 +  24 
Add lines 16, 17, 20, 23 and 24 =  25 
 
CPP or QPP contributions:
   Amount from line 30800 of your return 58240  •26 
   Amount from line 31000 of your return 58280 +  •27 
Employment Insurance premiums:
   Amount from line 31200 of your return 58300 +  •28 
   Amount from line 31217 of your return 58305 +  •29 
Volunteer firefighters' amount
(amount from line 31220 of your return)		 58315 +  30 
Search and rescue volunteers' amount
(amount from line 31240 of your return)		 58316 +  31 
Child care amount
(amount from line 21400 of your return)		 58320 +  32 
Adoption expenses (maximum $14,010 per child) 58330 +  33 
Add lines 26 to 33 Subtotal for Schedule NL(S2) =   +  34 
Line 25 plus line 34 =  35 
                                         
Continue on the next page.   
 
2

Part B - Newfoundland and Labrador non-refundable tax credits (continued)
Amount from line 35 of the previous page =  36 
Pension income amount (maximum $1,641) 58360 +  37 
Caregiver amount
(use Worksheet NL428)		 58400 +  38 
Add lines 36 to 38 Subtotal for Worksheet NL428 =  39 
Disability amount for self
(claim $7,005 or, if you were under 18 years of age, use Worksheet NL428)		 58440 +  40 
Disability amount transferred from a dependant
(use Worksheet NL428)		 58480 +  41 
Add lines 39 to 41 Subtotal for Schedule NL(S11) =  42 
Interest paid on your student loans
(amount from line 31900 of your return)		 58520 +  43 
Your tuition and education amounts
(attach Schedule NL(S11))		 58560 +  44 
Tuition and education amounts transferred from a child 58600 +  45 
Amounts transferred from your spouse or common-law partner
(attach Schedule NL(S2)) 		 58640 +  46 
Add lines 42 to 46 =  47 
                                         
Medical expenses:
Amount from line 33099 of your return 58689  48 
Amount from line 23600 of your return  49 
Applicable rate x  50 
Line 49 multiplied by the percentage from line 50 =  51 
Enter whichever is less: $2,261 or or the amount from line 51. -  52 
Line 48 minus line 52 (if negative, enter "0") =  53 
Allowable amount of medical expenses for other dependants
(use Worksheet NL428)		 58729 +  54 
Line 53 plus line 54 58769 =   +  55 
Line 47 plus line 55 58800 =  56 
Newfoundland and Labrador non-refundable tax credit rate x  57 
Line 56 multiplied by the percentage from line 57 58840 =  58 
Donations and gifts:
Amount from line 13 of your federal Schedule 9 x 8.7% =  59 
Amount from line 14 of your federal Schedule 9 x 21.8% = +  60 
Line 59 plus line 60 58969 =   +  61 
                                         
Add lines 58 and 61
Enter this amount on line 66.		 Newfoundland and Labrador non-refundable tax credits 61500 =  62 

Continue on the next page.   
 
3

Part C - Newfoundland and Labrador tax
Newfoundland and Labrador tax on tabable income from line 8  63 
Newfoundland and Labrador tax on split income (complete Form T1206) 61510 +  •64 
Line 63 plus line 64 =  65 
                       
Newfoundland and Labrador non-refundable tax credits from line 62  66 
Newfoundland and Labrador dividend tax credit
(use Worksheet NL428) 61520 +  •67 
Newfoundland and Labrador minimum tax carryover:
Amount from line 40427 of your return x  58% = 61540 +  •68 
Add lines 66 to 68 =   -  69 
Line 65 minus line 69 (if negative, enter "0") =  70 
 
Newfoundland and Labrador additional tax for minimum tax purposes:
Amount from line 118 of Form T691 x  58% = +  71 
Line 70 plus line 71 =  72 
Provincial foreign tax credit (complete Form T2036) -  73 
Line 72 minus line 73 (if negative, enter "0") =  74 
                       
Newfoundland and Labrador political contributions made in 2023 61750  75 
Newfoundland and Labrador political contribution tax credit
(use Worksheet NL428)		 (maximum $500) -  76 
Line 74 minus line 76 (if negative, enter "0") =  77 
 
Direct equity tax credit (complete Form T1272) -  78 
Line 77 minus line 78 (if negative, enter "0") =  79 
 
Resort property investment tax credit (complete Form T1297) -  80 
Line 79 minus line 80 (if negative, enter "0") =  81 
 
Venture capital tax credit from Certificate(s) NL VCTC. 61820  •82 
Unused Newfoundland and Labrador venture capital tax credit from your 2022 notice of assessment or notice of reassessment +  83 
Line 82 plus line 83 =   -  84 
Line 81 minus line 84 (if negative, enter "0") =  85 
                       
 

Newfoundland and Labrador low-income tax reduction
 
If you had a spouse or common-law partner on December 31, 2023, you and your spouse or common-law partner need to decide who will claim this tax reduction for your family. Any unused amount from line 108 can be claimed by the other spouse or common-law partner on line 86. of their Form NL428.
 
Are you claiming the low-income tax reduction on your return? Yes  No
 
Unused low-income tax reduction from your spouse or common-law partner:
Amount from line 108 of your spouse's or common-law partner's Form NL428, if any.		 61860 -  •86 
Line 85 minus line 86 (if negative, enter "0") =  87 
If you claimed an amount on line 86, enter the amount from line 87 on line 94, enter "0" on line 104, and continue on line 105. If not, continue on the next page.
                           
Continue on the next page   
 
4

Part C - Newfoundland and Labrador tax (continued)

Adjusted family income for the calculation of the Newfoundland and Labrador low-income tax reduction    Column 1
You		 Column 2
Your spouse or
common-law
partner
Net income from line 23600 of the return  88   88 
Total of Universal Child Care Benefit (UCCB) repayment (line 21300 of the return) and registered disability savings plan (RDSP) income repayment (included on line 23200). +  89  +  89 
Add lines 88 and 89 =  90  =  90 
Total of Universal Child Care Benefit (line 11700 of the return) and registered disability savings plan income (line 12500 of the return). -  91  -  91 
Line 90 minus line 91 (if negative, enter "0") =  92  =  92 
Add the amounts from line 92 in column 1 and column 2, if applicable
Enter the amount on line 99 below		 Adjusted family income  93 
                       
 
Enter the amount from line 87.  94 
 
Basic reduction claim $936  61870  95 
Reduction for spouse or common-law partner claim $523  61880 +  96 
Reduction for an eligible dependant claimed at line 58160 claim $523  61890 +  97 
Add lines 95 to 97 (maximum $0)  =  98 
 
Adjusted family income:
Amount from line 93		  99 
If you claimed an amount on line 96 or line 97 , enter $0. If not, enter $0. -  100 
Line 99 minus 100 (if negative, enter "0") =  101 
Applicable rate x  102 
Multiply line 101 by line 102 =   -  103 
Line 98 minus line 103
(if negative, enter "0").		 Newfoundland and Labrador low-income tax reduction =   -  104 
Line 94 minus line 104 (if negative, enter "0")
Enter the result on line 42800 of your return		 Newfoundland and Labrador tax =  105 
                           

Unused low-income tax reduction that your spouse or common-law partner can claim
Amount from line 104  106 
Amount from line 85 -  107 
Line 106 minus line 107 (if negative, enter "0") Unused amount =  108