Government of New Brunswick

Eligible: Expenses incurred for:

  • Hotel/Motel/Bed & Breakfast/Inn
  • Privately owned campgrounds
  • Provincial/National Park campgrounds
  • Vacation rentals

Ineligible: Expenses incurred for:

  • Staying at a friend or relative’s house
  • Recreational vehicle operations and maintenance costs
  • Seasonal campsite reservations
  • Summer camps

Eligible: Expenses incurred for:

  • Food purchased from a restaurant
  • Beverages (including alcohol) purchased from a restaurant, provided they accompany a food purchase
  • Food truck/food stand purchases

Ineligible: Expenses incurred for:

  • Groceries
  • Tobacco
  • Cannabis products
  • Beverages not purchased with a meal

Eligible: Expenses incurred for:

Entry fees to:

  • Attractions (e.g. le Village Historique Acadien, Hopewell Rocks, Kings Landing, Pays de la Sagouine, Cape Enrage, etc.)
  • Waterparks, theme parks
  • Musical events
  • The theatre
  • Cultural festivals
  • Beer, wine or spirit tasting festivals
  • Museums
  • Gardens botanical or horticultural
  • Art and craft galleries
  • Zoos
  • Aquaria
  • Nature and wildlife preserves
  • Parks
  • Heritage sites, buildings or parks
  • Sightseeing (i.e. SKYWALK Reversing Falls Rapids)
  • Pottery making experiences

Sports and Leisure

  • Rental of kayaks, canoes or bikes.
  • Golf green fees,
  • Mini-putt,
  • Tubing,
  • Rafting
  • Paddle boarding
  • Golf simulators
  • Bowling
  • Lasar tag
  • Climbing walls
  • Trampoline parks
  • Play spaces
  • Swimming pools
  • Gym and fitness classes
  • Bike parks
  • Horse riding

Outdoor adventure

  • Whale watching/fishing excursions
  • Outfitting expenses
  • TreeGo, TimberTop
  • Zip Lines
  • Go Karts


  • Tour packages including accommodations or associated with a paid overnight stay.
  • Tours – eco, walking, haunted, nature, historical.
  • Esthetics (spas, manicures, pedicures, skin care, hair care, massage, hair care)
  • Cinema tickets
  • Bowling/laser tag
  • Food festivals (i.e. rib fest)
  • River cruises
  • Escape rooms
  • Board game cafes
  • Multi day hiking or kayaking excursions with a tour company.

Ineligible expenses and related expenditures:

  • Summer camps Clothing
  • Equipment (i.e. Backpacks, hiking boots, tents, camp chairs, etc.)
  • Supplies (sun screen, bug spray, first aid kits, etc.)
  • Souvenirs

Eligible: Expenses incurred for:

  • Vehicle rental for the period covered by the vacation
  • Taxis
  • Ferries within NB (Grand Manan and Campobello Island)
  • Parking 

Ineligible: Expenses incurred for:

  • Purchase of gasoline
  • Repair or maintenance costs
  • Insurance
  • CAA
  • Use of non-commercial vehicle (mileage)