Part IV of the Harmonized Sales Tax Act provides for credits/refunds of the provincial component (10%) of the HST for the following:
Printed books, audio recordings and scriptures
Books, audio recordings and scriptures are taxed at the federal rate of 5% with a point-of-sale (instant!) rebate for the 10% provincial component of the tax. For more information regarding taxation exemptions under the Harmonized Sales Tax, please contact Canada Revenue Agency.
Research and Development
The Province provides a refund of the 10% provincial component of the Harmonized Sales Tax (HST) on a supply of property and services used directly in research and development by a university.
Applications for this refund (form HST-R-02) can be obtained at any Service New Brunswick Centre or by contacting the Revenue Administration Division, Department of Finance at 1-800-669-7070.
Along with the application the claimant must submit the following necessary supporting documents:
- certification that the supply of property and services is used directly in research and development by a university;
- description of research/development project to be performed;
- University Department Head approval;
- Budget and material breakdown of intended project; and
- supporting invoices for materials obtained to complete the project.
Specially Equipped Vehicles
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.
Applications for this refund (form HST-R-02) can be obtained at any Service New Brunswick Centre or by contacting the Revenue Administration Division, Department of Finance at 1-800-669-7070.
Along with the application the claimant must submit the following necessary supporting documents:
- copy of Bill of Sale and/or New Brunswick Tax Receipt;
- 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
- 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;
- a letter from a medical practitioner certifying that the person who is being transported in or is operating the vehicle is permanently disabled.