Government of New Brunswick

Disclaimer: This is intended to provide information respecting the Harmonized Sales Tax and the Tangible Personal Property Tax on the Purchase and/or Acquisition of boats and aircraft under the Harmonized Sales Tax Act (the Act). This should not be regarded as a replacement of the laws, regulations or administrative documents to which it refers.

In New Brunswick, a tax of 15% is applied to all boats and aircraft. This tax may be either the Federal Harmonized Sales Tax (HST) or the Tangible Personal Property Tax (TPPT) depending upon the nature of the transaction by which an individual purchases and/or acquires a boat or aircraft.

Harmonized Sales Tax (HST) -- Purchase from a Dealer / Registrant


All boats and aircraft purchased in the Province of New Brunswick from a dealer or HST registrant are subject to the 15% HST. This tax is administered and regulated by the Federal Government. Any inquiries on the HST should be made to the Canada Revenue Agency (1-800-959-5525).

Tangible Personal Property Tax (TPPT) - Purchase and/or Acquisition from a Private Individual - Boats and Aircraft

All boats and aircraft purchased and/or acquired through private sales (from a non-registrant) are subject to a 15% TPPT. The TPPT is administered by the Revenue Administration Division of Finance and Treasury Board.

The payment of the TPPT must be made within five working days after the date of supply of either a boat or aircraft and may be paid at any Service New Brunswick Centre. If the payment is not received within this time frame, interest will be applied to the balance owing. A purchaser is required to complete the  TPPT self-assessment declaration upon payment of the TPPT.

Please Note: The TPPT is not payable if the boat is less than 10 feet in length and not motor powered.

For more information please consult the Boat Tax Q & A.

Any inquiries on the TPPT should be made to the Revenue Administration Division, Finance and Treasury Board (1-800-669-7070).


Aircraft Includes any aircraft as well as a balloon for air navigation.
Boat Includes any watercraft propelled by oars, paddles, sails, engines or other means.
HST Harmonized Sales Tax
Non-Registrant A person who is not registered for purposes of collecting the Goods and Services Tax / Harmonized Sales Tax (GST/HST).
Registrant A person who is registered for purposes of collecting the GST/HST. (e.g. trucker, plumber, farmer, car dealer, etc.)
Supply The acquirement of a vehicle, boat or aircraft by means of sale, transfer, barter, exchange, license, rental, lease, gift or disposition.
TPPT Tangible Personal Property Tax

All inquiries should be directed to:

Finance and Treasury Board
Revenue Administration Division
Tax Accounting
P.O. Box 3000
Fredericton, New Brunswick
E3B 5G5

Telephone: (800) 669-7070
Fax:           (506) 457-7335

Web Site:


New Brunswick Acts and Regulations may be accessed on the Department of Justice and Office of the Attorney General website ( or copies can be purchased from the Queen's Printer.