Guidepost

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.

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New Brunswick business setup guide

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  • New Brunswick business registration checklist
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  • What to register first in New Brunswick
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Informational guide only. Guidepost is not a law firm. This guide explains the typical process and is not legal advice. Requirements can change. Verify current rules with the relevant government authority or a qualified professional before you act.

Business Structures in New Brunswick

Sole Proprietorship

Registration: Register with Service New Brunswick (SNB)
Liability: Unlimited
Tax: Personal income
Best for: Simple operations

Partnership

Registration: Register with SNB
Liability: Unlimited
Tax: Pass-through
Best for: Small partnerships

New Brunswick Corporation

Registration: Incorporate via Service New Brunswick
Liability: Limited
Tax: NB corporate tax + federal
Best for: Growth businesses

Federal Corporation

Registration: Incorporate federally; register in NB
Liability: Limited
Tax: Corporate
Best for: Multi-province

Registration Details: New Brunswick

Provincial Registry

Corporate Registry, Service New Brunswick (SNB)

Official registry →

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. The incorporation document is Form 1: Articles of Incorporation (CBCA), filed with Corporations Canada (ISED) together with the Initial Registered Office Address and the Notice of Directors.

Incorporate federally (Corporations Canada / ISED) →

Tax Registration in New Brunswick

CRA Business Number (BN)

Register with CRA for BN / GST-HST. Handled separately from SNB.

If registering by paper rather than online, use Form RC1 (Request for a Business Number and Certain Program Accounts); available at canada.ca.

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

System: NUANS (national system, required)
Fee: See current fee at provider →

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

Type: HST: 15%
Separate registration: No, register with CRA

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. 1

    Choose structure.

  2. 2

    Obtain a NUANS name search (private provider).

  3. 3

    Register with SNB or incorporate.

  4. 4

    Get CRA BN.

  5. 5

    Register for HST (15% in NB) when revenues exceed $30,000.

  6. 6

    Open business bank account.

  7. 7

    Municipal licence if required.

  8. 8

    Payroll account if hiring.

  9. 9

    Set up bookkeeping.

New Brunswick-specific things to know

  • New Brunswick HST rate is 15%. Register once with CRA. No separate provincial registration needed.
  • NUANS is required for NB incorporations; fee set by private providers ($35-$75 typically).
  • Annual returns required ($60 e-filed for corporations; $62 for business name renewal).
  • WorkSafeNB registration is required for most employers. Register at worksafenb.ca before your first hire.

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.

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