Government of New Brunswick


In New Brunswick, a tax is applied to all motor 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 motor vehicle.

Effective April 1, 1997, all motor vehicles purchased and/or acquired privately (from a non-registrant) became subject to the PVT. This tax is administered by this department.


Every consumer of a vehicle required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act is required to pay a tax on the fair value of the vehicle, where the supply of the vehicle is made in the Province and is not a taxable supply by a registrant under the Excise Tax Act (Canada). For tax rates, see Related Links.


Generally, Service New Brunswick Centres collect the PVT at the time of registration. Legislation permits a number of exemptions and refunds. See Related Links.