Government of New Brunswick


The only applicable capital tax in New Brunswick is the Financial Corporation Capital Tax (FCCT). The Financial Corporation Capital Tax is deductible from taxable income for federal and provincial corporate income tax purposes.

The Large Corporations Capital Tax was totally eliminated effective January 1, 2009.


See Related Links.


Financial Corporations Capital Tax (FCCT):
The FCCT is provincially administered.

For information, see Related Links.

For further information, contact this department at 1-800-669-7070.

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