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 imposed under the Pari-Mutuel Tax Act and administered by this department. The tax is applied to the gross wager at a harness racing track (called the Pari-Mutuel Bet).


The Pari-Mutuel Tax Act places the responsibility to pay the tax on the consumer. The tax is collected by registered racetracks (collectors) and remitted to the Province.

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.

For more information see Related Links


For information on rate, reporting and record keeping associated with this tax, see Related Links.