DEPARTMENT OF FINANCE

PROVINCIAL VEHICLE TAX (PVT)
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In New Brunswick, a tax is applied to all motor vehicles. This tax may be either the Federal Harmonized Sales Tax (HST) or the Provincial Vehicle Tax (PVT) depending upon the nature of the transaction by which an individual purchases and/or acquires a motor vehicle.

Effective April 1, 1997, all motor vehicles purchased and/or acquired privately (from a non-registrant) became subject to the PVT. This tax is administered by this department.

Every consumer of a vehicle required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act is required to pay a tax on the fair value of the vehicle, where the supply of the vehicle is made in the Province and is not a taxable supply by a registrant under the Excise Tax Act (Canada).

The Province of New Brunswick may refund the Provincial Vehicle Tax (PVT) on private sale transactions for persons with disabilities if:

  • the passenger vehicle, truck, or van is specially equipped with a device to enable a wheelchair or scooter to enter or leave the vehicle (e.g. hydraulic lifts); or
  • the passenger vehicle, truck, or van is specially equipped with auxiliary driving controls that are used to facilitate the operation of the vehicle (does not include spinner knobs); and
  • the passenger vehicle, truck, or van is not operated by any person for the purpose of earning a profit for any person or as part of any undertaking carried on for gain; and
  • the claimant is not eligible for any other GST/HST credit or rebate related to this purchase.

Necessary Documentation:

  • Copy of Bill of Sale and New Brunswick Tax Receipt;
  • Proof that the passenger vehicle, truck, or van is specially equipped with a device to enable a wheelchair or scooter to enter or leave the vehicle; or
  • Proof that the passenger vehicle, truck, or van is fitted with auxiliary driving controls that are used to facilitate the operation of the vehicle; and
  • A letter from a medical practitioner certifying person is disabled.

Generally, Service New Brunswick Centres collect the PVT at the time of registration. Legislation permits a number of exemptions and refunds.

HARMONIZED SALES TAX (HST)
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Effective April 1, 1997, New Brunswick harmonized its Provincial Sales Tax with the federal Goods and Services Tax to create the Harmonized Sales Tax (HST).

The HST is a value-added tax and is composed of the federal GST and a provincial component. The HST is applied to the same base of goods and services as the federal GST base. This means the HST is applied to all goods and services taxable under the federal Excise Tax Act.

The HST is administered by the federal government through the Canada Revenue Agency (CRA). As a result, registrants (businesses or individuals registered to collect the HST on taxable sales) collect one sales tax and remit and report to one government agency (CRA).

All taxable goods and services purchased in New Brunswick from a GST/HST registrant are subject to the HST. Although the provincial portion of the HST returns to New Brunswick, this tax is administered by the federal government.

The Province will refund the 10% provincial component of the HST with respect to a motor vehicle purchased in the Province where:

  • the motor vehicle is specially equipped with a device to enable a wheelchair or scooter to enter or leave the passenger vehicle (e.g. hydraulic lifts); or
  • the motor vehicle is specially equipped with auxiliary driving controls that are used to facilitate the operation of the passenger vehicle (does not include spinner knobs); and
  • the motor vehicle is not operated by any person for the purpose of earning a profit for any person or as part of any undertaking carried on for gain; and
  • the claimant is not eligible for any other GST/HST credit or rebate related to this purchase.

necessary supporting documents:

  1. copy of Bill of Sale and/or New Brunswick Tax Receipt;
  2. proof that the motor vehicle is specially equipped with a device to enable a wheelchair or scooter to enter or leave the passenger vehicle; or
  3. proof that the motor vehicle is fitted with auxiliary driving controls that are used to facilitate the operation of the passenger vehicle, truck, or van;
  4. a letter from a medical practitioner certifying that the person who is being transported in or is operating the vehicle is permanently disabled.

Any inquiries relating to all other types of Harmonized Sales Tax (HST) credits/refunds must be directed to the Canada Revenue Agency at 1-800- 959-5525.

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