Government of New Brunswick


"Pari-Mutuel" is defined as a system of betting on races in which the winning bettors share the total amount bet minus a percentage to the operators.

In New Brunswick, pari-mutuel bets are subject to tax. This is imposed under the Pari-Mutel Tax Act which is administered by this department. The tax is applied to the gross wager at a Harness Racing Track (called the Pari-Mutuel Bet).


Any person who wishes to operate, conduct or manage a pari-mutuel system of betting or receives bets through the agency of a pari-mutuel system must obtain a valid registration certificate issued under the Pari-Mutuel Tax Act.


In order to apply for a Pari-Mutuel Tax Registration Certificate, an application must be completed and forwarded to this department along with the fee.

Changes To Fees

This document provides the rationale supporting changes to fees, associated revenue information, and the legal authority:


Unless otherwise specified, Fees exclude the harmonized sales tax (HST).

Fee DescriptionRate in $Effective Date
Pari-Mutuel Tax Registration Certificate 1500.002012-04-01
Yearly Renewal - Pari-Mutuel Tax Registration Certificate500.002012-04-01
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