ARTICLE · 08 APRIL 2016

New Brunswick HST Rate Increases to 15%

Crowe Soberman LLP

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The New Brunswick government announced in its 2016 budget¹ that its HST rate will be increased from 13% to 15%, effective July 1, 2016. - See more at: http://crowesoberman.com/tax-letters/new-brunswick-hst-rate-increases-15/#sthash.Su646EZS.dpuf

CanadaTax

Frédéric Pansieri, BBA, CPA, CA

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The New Brunswick government announced in its 2016 budget¹ that its HST rate will be increased from 13% to 15%, effective July 1, 2016. Even for organizations that do not carry on business in New Brunswick, they are required to collect GST/HST at the appropriate rate for taxable supplies made anywhere in Canada.

The province released a new notice, "Transitional Rules for the New Brunswick HST Rate Increase," on March 30, 2016, that outlines the transitional rules in respect of the rate change. Transitional rules are necessary to determine whether the existing HST rate in New Brunswick of 13% or the new HST rate of 15% will apply to transactions that straddle the July 1, 2016 implementation date.

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