In New Brunswick, a tax of 15% is applied to all 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 vehicle.
PVT is applied at a rate of 15% to all vehicles purchased privately in New Brunswick or vehicles purchased privately elsewhere in Canada and brought into New Brunswick for use. The PVT is administered by the Revenue Administration Division of Finance and Treasury Board. Any inquiries on the PVT should be made to the Revenue Administration Division (1-800-669-7070).
PVT does not apply to vehicles purchased from a GST/HST registrant within Canada or to vehicles purchased outside Canada. For information on the obligation to pay the federal and provincial portions of the HST, please contact the Canada Revenue Agency at 1‑800‑959‑5525.
The documents below provide information pertaining to the application, exemption and refund provisions of the PVT assessed under the Harmonized Sales Tax Act.