New Brunswick charges 15% HST — the highest harmonized rate in Canada. The full amount is recoverable through ITCs, making registration especially valuable.
How your business purchases are taxed at the register.
New Brunswick applies the Harmonized Sales Tax at 15% — tied with PEI and Newfoundland for the highest HST rate in Canada. The tax combines the federal 5% GST with a 10% provincial component. For registered self-employed workers, the entire 15% is recoverable through Input Tax Credits.
At 15%, the HST adds substantially to purchase prices, but the full recoverability means registered businesses effectively pay zero tax on business expenses. This creates a strong incentive to register for GST/HST even below the $30,000 threshold — you recover 15 cents on every dollar of tax paid.
New Brunswick's bilingual economy spans forestry, fishing, manufacturing, and a growing IT sector. The province has maintained its 15% HST since 2016 when it was raised from 13%. Self-employed workers in the province benefit from the fully harmonized system's simplicity — one rate, one filing.
See exactly how taxes break down on common business purchases in New Brunswick.
New Brunswick
At 15% HST — the highest in Canada — you pay $575 but recover the full $75 through ITCs. Registration turns the high rate into an advantage.
New Brunswick
The $525 HST is fully recoverable. The $3,500 vehicle cost is eligible for CCA Class 10 (30%) proportional to business use.
Your Input Tax Credit (ITC) filing roadmap.
Keep receipts with GST/HST registration numbers
Match each expense to a T2125 line item
Claim ITCs on your GST/HST return
New Brunswick's 15% HST is fully recoverable through Input Tax Credits on your CRA GST/HST return. The process is straightforward — one harmonized tax, one filing. Given the high rate, ITC recovery is especially impactful on categories like capital cost allowance and motor vehicle expenses. A $20,000 annual expense yields $3,000 in ITCs. ScanForTax captures the HST from every receipt and totals your ITC claim automatically.
2 advantages, 1 things to watch
New Brunswick raised its HST from 13% to 15% on July 1, 2016. Historical receipts and records from before that date should reflect the lower rate.
The province offers a 50% tax credit to investors in eligible small businesses. If you are seeking investors or investing in other NB small businesses, this credit can provide significant tax benefits.
See profession-specific tax guides for self-employed workers in New Brunswick.
Official government and support links for New Brunswick self-employed workers.
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