To manage the public finances of the Province in the best interest of New Brunswick.

The mission of Communications Services is to explain and promote the programs and policies of the Department of Finance to the people of New Brunswick. The staff develop communications strategies, monitor media coverage and handle media relations. They also advise the minister and senior managers on communications issues, while setting day-to-day communications priorities, writing speeches and issuing news releases. They are also responsible for advertising and for the content of the department's World Wide Web site at http://www.gov.nb.ca/0024/index-e.asp

This division uses a shared services model to provide a blend of corporate services to about 600 clients who work for 10 departments and 22 agencies, boards and commissions. The corporate services include financial services, information technology services and human resources services. Among the large customers are the staff of the Department of Finance itself, as well as the Office of the Premier, the Executive Council Office, the Office of Human Resources, the Department of Intergovernmental Affairs, the Department of Energy, the Office of the Comptroller and General Government. The division also provides policy and planning services, and process documentation co-ordination, solely for the finance department.

Provide the Department of Finance and other central agencies with internal budget development, financial planning and monitoring, accounting and related financial services and various administrative functions.

Provide advice and support to the Department of Finance and associated agencies. Key results areas are staffing; classification; labour/management issues; performance management; second-language training; training and development; payroll; benefits; Equal Employment Opportunity Program; Employee and Family Assistance Program; official languages.

Promote the effective use of information and technology through advice and technical support to the Department of Finance and other central agencies. Focused on operations and technical support, business applications development and support, information management.

Operational and Technical Support Section provides information and technology related support services to the Department of Finance and other Central Agencies. The section is a quality driven, client-oriented service provider that is focused on being a center of excellence in technology support and facilitation. The section works closely with all client units in order to be able to provide continuous support in the use of information technology and to ensure that our clients fully maximize all technology investments. Services range from facilitation of Database Administration, Network management to end user desktop support.

The Treasury Division is responsible for financing the Province's cash requirements, cash management, administration of outstanding debt, investment management and administration of pension, sinking and special purpose trust funds, financial policy analysis and advice and Crown corporation and municipal financing.

Responsible for cash management, including short-term financing and investing for the Province’s consolidated fund, its agencies and trust funds. The branch is responsible for all banking arrangements, documentation of transactions and receives and deposits all Provincial revenues to ensure timely receipt and payment of monies to minimize financing charges and meet financial obligations.

The branch is currently the Province’s interface with credit rating agencies and provides investor relations services to the financial community in Canada and abroad. The branch manages the New Brunswick Electric Finance Corporation and New Brunswick Municipal Finance Corporation.

The risk management function is currently part of the branch and includes establishing appropriate policies and procedures and ensuring compliance. The branch develops and maintains the division’s strategic, operational and emergency plans.


The Fiscal Policy Division provides policy advice, analysis and information in regards to fiscal and budget policy, intergovernmental fiscal relations and the economy. The division has responsibility in the development and monitoring of the budget plan and multi-year fiscal framework, coordinates the preparation and production of the annual budget speech, fiscal and economic reports, and monitors and reports on the province’s economic performance. The division also has responsibility for economic and revenue forecasting, provision of statistical data and analysis, and federal-provincial consultations with respect to programs under the Federal-Provincial Fiscal Arrangements Act and the Canada Pension Plan.

The Economic and Statistical Analysis Branch provides policy advice, analysis, and information pertaining to fiscal and budget policy and the economy. It undertakes economic forecasting, monitoring and analysis including support to departments of government. The branch also provides socio-economic and demographic research, analysis and information services to government. The statistical function of the branch is conducted under the Statistics Act through the focal point office. The branch coordinates production of the budget speech and other fiscal and economic reports.

The Fiscal Policy and Revenue Branch provides policy advice, analysis, and information pertaining to fiscal and budget policy, and contributes to the protection of the Province’s financial interests by providing policy advice, analysis and information with respect to intergovernmental fiscal relations. The branch has key responsibilities in regards to the multi-year fiscal framework and provincial budget, preparation of the budget speech, fiscal and economic reports, monitoring the budget plan, and coordinating the government’s overall revenue forecast. It is involved in intergovernmental consultations on major federal transfer programs, including equalization, health and social program transfers, and in the ongoing maintenance of such programs, as well as intergovernmental consultations on the Canada Pension Plan.

provision of services in two core business areas: budget preparation and expenditure monitoring, and Board of Management secretariat services.

provides secretariat services to the Board of Management and acts as the liaison between the board and all government departments and agencies.

plays a key role in developing budgets and implementing
multi-year expenditure plans that are in keeping with the stated fiscal objectives of government and provides analysis, advice, and restraint options for consideration by government.

Provision of effective, efficient and fair administration of assigned revenue acts. In addition, provides policy and administration support to the Lotteries Commission.

Oversees the administration and ensures legislative compliance of assigned revenue and taxation programs associated with real property and consumption taxes. This Branch is also responsible for Audit and Investigation Services, the consolidation and re-write of consumption tax legislation and relations with the Canada Revenue Agency (CRA).

Functions include: delivery of a comprehensive tax auditing program with a focus on gasoline and motive fuel tax and tobacco tax; conducting inspections and investigations to ensure compliance with tax laws and regulatory requirements, taking enforcement and corrective action, as required; conducting fuel tax audits on New Brunswick-based international carriers under the International Fuel Tax Agreement and for registration fees on behalf of the Department of Public Safety; auditing charitable gaming licence holders; auditing retailers located on First Nations reserves with respect to First Nations revenue sharing agreements; conducting audits under metallic minerals tax legislation and providing audit services to the Department of Natural Resources covering royalties derived from mining, quarriable substances and petroleum; monitoring corporate income tax allocations and follow up with the CRA and conducting audits pursuant to the Small Business Investor Tax Credit program.

Functions include: delivery of a comprehensive tax auditing program with a focus on gasoline and motive fuel tax and tobacco tax; conducting inspections and investigations to ensure compliance with tax laws and regulatory requirements, taking enforcement and corrective action, as required; conducting fuel tax audits on New Brunswick-based international carriers under the International Fuel Tax Agreement and for registration fees on behalf of the Department of Public Safety; auditing charitable gaming licence holders; auditing retailers located on First Nations reserves with respect to First Nations revenue sharing agreements; conducting audits under metallic minerals tax legislation and providing audit services to the Department of Natural Resources covering royalties derived from mining, quarriable substances and petroleum; monitoring corporate income tax allocations and follow up with the CRA and conducting audits pursuant to the Small Business Investor Tax Credit program.

Develops and provides policy advice and recommendations on matters relating to taxation. Analyzes, designs options, provides information, advice and recommendations and implements legislative measures in support of the government's taxation priorities. Policy work includes all areas of taxation: income tax (corporate and personal), consumption taxes (HST, gasoline and motive fuel, tobacco tax), property tax, etc.


Responsible for the effective delivery of assigned revenue and taxation programs associated with real property and consumption taxes. The key responsibility areas include:,registration and licensing of businesses, billing and collection of real property taxes, processing of tax returns and refund claims, accounting functions related to revenues, development and implementation of legislative amendments and provision of critical program support and expert advice relative to the administration of tax programs.

This initiative was launched to evaluate options and implement a solution for the replacement of the financial portion of the Property Assessment and Taxation System (PATS). The PATS was implemented in 1983 and is currently co-owned with Service New Brunswick (SNB). Both SNB and Finance have identified a need to replace its portion of the PATS in order to meet changing environments. This initiative will require a strong project team and structure as well as clear management processes for decision-making, resource allocation, change control, quality assurance, risk management and issue resolution.

consists of the Tax Accounting and Refunds Unit, the Client Services Unit and the Accounts Receivable Unit. Functions include: issuing annual property assessment and tax notices and supplementary notices; processing property tax and consumption tax payments, reports and refunds; carrying out all associated accounting functions; monitoring and collecting outstanding receivables for property tax and consumption taxes; carrying out enforced collection procedures; processing Provincial Vehicle Tax (PVT) payments; processing applications for the Low-income Seniors’ Benefit and the NB Tuition Rebate; administration of the legislated tax-sale process; administration of a licensing and registration program in accordance with assigned statutes; provision of general telephone reception services for the division; and responding to public inquiries on taxation issues, tax benefit and rebate programs and regulatory matters.

Functions include: development of tax guides, bulletins and taxation information for the public; education of vendors and consumers to improve voluntary compliance with tax laws; administration and monitoring of constitutional exemptions for First Nations as well as revenue sharing agreements; conducts research and analysis to assist policy development and enhance program delivery. The Program Advisory Services Unit also provides support to the provincial tax commissioner's office in the review of tax objections and co-ordination of tax appeals to the Minister of Finance.

This unit is responsible for revenue monitoring and forecasting; monitoring of the division’s expenditure budget and provision of records management services for the division.

The New Brunswick Lotteries and Gaming Corporation (NBLGC) is a crown corporation responsible for developing, organizing, conducting and managing provincial lottery schemes on behalf of the Province. The NBLGC is responsible for the development and implementation of the Province’s responsible gaming policy and for managing a service provider agreement with a private third party for the operation of a casino in the province and is the Province’s shareholder in the Atlantic Lottery Corporation, which operates the ticket lottery and video lottery programs on behalf of the Province. The NBLGC also researches and undertakes analysis of gaming policy issues and related issues with respect to First Nations in New Brunswick and manages the provincial revenue sharing agreements with First Nations. In addition, the NBLGC develops policy options, provides information, advice and recommendations, and implements legislative measures in support of the government’s gaming policy priorities.

We provide leadership in accounting and internal auditing services to our clients and encourage the effective management of the resources of the Province.

The Audit and Consulting Services Section of the Office of the Comptroller provides various services to departments. Financial Audit is a standard examination that evaluates internal controls and assesses whether expenditures and revenues are accurately recorded. Information Systems Audit examines information systems and ensures adequate financial controls are in place. Operational Reviews are standard comprehensive examinations of organizational units, functions, or business processes, assessing economy, efficiency and effectiveness.

Primary responsibilities are the preparation of the annual financial statements of the Province, and the Public Accounts. This section is responsbile for the maintenance and enhancement of the Province`s General Ledger and Accounts Payable accounting systems, provides accounting advice to departments and also prepares financial reports related to the Consolidated Fund.