How to Start a Business in New Brunswick (2026)
Registration, tax accounts, and structure comparison — everything you need to get your New Brunswick business set up legally.
Get your New Brunswick business setup package — $14
Structure comparison, registration checklist, tax registration guide, and first-year compliance calendar.
Business Structures in New Brunswick
Sole Proprietorship
Partnership
New Brunswick Corporation
Federal Corporation
Registration Details — New Brunswick
Sole Proprietorship / Trade Name
Registration required for trade names— $112 (includes $12 Royal Gazette publication fee)
Register via Service New Brunswick. Fee includes mandatory Royal Gazette publication.
Register here →Provincial Corporation
Filing fee: $262 (e-filed)
NB corporations must file annual returns ($60 e-filed). NUANS is required — fee set by private providers.
Incorporate provincially →Federal Corporation (optional)
Filing fee: $200
Federal corporations can operate nationwide but must also register in each province where they carry on business.
Incorporate federally →Tax Registration in New Brunswick
CRA Business Number (BN)
Register with CRA for BN / GST-HST. Handled separately from SNB.
GST / HST / QST
New Brunswick is an HST province (15%). Register when revenues exceed $30,000.
Payroll
Register payroll account with CRA.
Business Name Search & Reservation
NUANS is required for New Brunswick incorporations. The NUANS report fee is set by private providers — confirm current price at a NUANS-registered provider. Name reservation is valid for 90 days.
Provincial Sales Tax in New Brunswick
New Brunswick is an HST province at 15%. Register once with CRA — no separate provincial registration required.
Annual Filing & Renewal in New Brunswick
Corporation Annual Return $60 e-filed; business name renewal $62.
Fee: $60 (corporation) / $62 (business name)
Official source →Step-by-Step: Starting Your New Brunswick Business
- 1
Choose structure.
- 2
Obtain a NUANS name search (private provider).
- 3
Register with SNB or incorporate.
- 4
Get CRA BN.
- 5
Register for HST (15% in NB) when revenues exceed $30,000.
- 6
Open business bank account.
- 7
Municipal licence if required.
- 8
Payroll account if hiring.
- 9
Set up bookkeeping.
New Brunswick-specific things to know
- •New Brunswick HST rate is 15%.
- •NUANS is required for NB incorporations; fee set by private providers.
- •Annual returns required ($60 e-filed for corporations).
Common Questions
Do I need to incorporate to start a business in New Brunswick?
No. You can operate as a sole proprietor with just a registered business name. Incorporation makes sense if you need liability protection, plan to grow, or want the tax advantages of the small business deduction.
Do I need to charge GST/HST right away?
You must register for GST/HST once your taxable revenues in any single quarter or over the past four quarters exceed $30,000. You can register voluntarily before that — it lets you claim input tax credits on your business expenses.
What's the difference between a provincial and federal corporation?
A provincial corporation is incorporated under New Brunswick's laws and gets name protection only in New Brunswick. A federal corporation is incorporated under the Canada Business Corporations Act and gets national name protection, but must also register in any province where it carries on business. For most small businesses, a provincial corporation is sufficient and simpler.
Do I need a business bank account?
It's not legally required for sole proprietors, but strongly recommended. Mixing personal and business finances makes accounting and tax filing significantly harder, and looks unprofessional to clients. Corporations are legally required to maintain separate accounts.
Official sources
- Corporate Registry, Service New Brunswick (SNB) →
- New Brunswick Provincial Incorporation →
- CRA Business Registration (canada.ca) →
- SNB Corporate Registry — Provincial Fees →
- SNB Corporate Registry — Business Name Fees →
Last updated: June 2026 — fees marked "as of 2026" should be confirmed at the official source before relying on them.
Get your New Brunswick business setup package for $14.
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