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New BrunswickTax credits

Harmonized Sales Tax Credit

A tax-free quarterly payment that offsets sales tax for New Brunswick residents with low or modest income. You get it automatically by filing your tax return.

Estimated value
Up to $300/year per adult, plus $100 per child
Check if I qualify →

How to apply

  1. 1

    File your tax return

    There is no application. The CRA works out the credit from your return and pays it with the federal credit.

    Go to application ↗

Documents you will need

  • Filed tax return
How often it is paid
Quarterly

Often applied for together

Canada Groceries and Essentials Benefit
Official government page ↗
Last verified: September 2, 2026