The Harmonized Sales Tax (HST) took effect April 1, 1997, when the federal Goods and Services tax and the provincial Social Services and Education tax were merged.

The HST is administered by the Canada Customs and Revenue Agency (CCRA). For information, please contact the CCRA at:

1 800 959-5525 (service in English)
1-800-959-7775 (service in French)
1-800-665-0354 (for the deaf or hearing impaired who have access to a TTY)

Internet http://www.ccra-adrc.gc.ca (CCRA)
Internet http://www.fin.gc.ca (Finance Canada)

Archived Information

Prior to sales tax harmonization, considerable information was prepared to explain the basics of the new tax to New Brunswick consumers and businesses. Please click here to view the news releases, backgrounders, frequently asked questions and other materials.

Please note that, as a result of a decision by the Senate of Canada, the provisions for tax-inclusive pricing under the HST were suspended. All references to tax-inclusive pricing in the archived materials should therefore be ignored.