How to Start a Business in New Brunswick (2026)
This page is the free New Brunswick guide. No sign-in. Read on, or take the checklist as a PDF.
Facts checked October 2026 · See what changed · How we check
Registration, tax accounts, and structure comparison: everything you need to get your New Brunswick business set up legally.
New Brunswick business setup guide
1
Business Structures in New Brunswick
Open this section ↓↑ Close this sectionSole Proprietorship
Registration: Register with Service New Brunswick (SNB)Liability: UnlimitedTax: Personal incomeBest for: Simple operationsPartnership
Registration: Register with SNBLiability: UnlimitedTax: Pass-throughBest for: Small partnershipsNew Brunswick Corporation
Registration: Incorporate via Service New BrunswickLiability: LimitedTax: NB corporate tax + federalBest for: Growth businessesFederal Corporation
Registration: Incorporate federally; register in NBLiability: LimitedTax: CorporateBest for: Multi-province2
Registration Details: New Brunswick
Open this section ↓↑ Close this sectionSole 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) →3
Tax Registration in New Brunswick
Open this section ↓↑ Close this sectionCRA 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.
4
Business Name Search and Reservation
Open this section ↓↑ Close this sectionSystem: NUANS (national system, required)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.
5
Provincial Sales Tax in New Brunswick
Open this section ↓↑ Close this sectionType: HST: 15%Separate registration: No, register with CRANew Brunswick is an HST province at 15%. Register once with CRA. No separate provincial registration required.
6
Annual Filing and Renewal in New Brunswick
Corporation Annual Return $60 e-filed; business name renewal $62.Open this section ↓↑ Close this sectionCorporation Annual Return $60 e-filed; business name renewal $62.
Fee: $60 (corporation) / $62 (business name)
Official source →7
Step-by-Step: Starting Your New Brunswick Business
Open this section ↓- 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.
↑ Close this sectionNew 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; the report fee is set by private NUANS providers, so compare prices before ordering.
- •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.
- 1
8
Common Questions
Do I need to incorporate to start a business in New Brunswick?Open this section ↓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 →
Facts checked October 2026. Fees marked "as of 2026" should be confirmed at the official source before relying on them.
Already incorporated? Corporation compliance calendar: every yearly filing date, with the official rule beside each.
Start a business in other provinces
↑ Close this sectionComing soon
The Business Compliance Pass: coming
Your renewal and filing calendar, alerts when rules change, and reminders before deadlines.
One email when it opens. No marketing, unsubscribe anytime.
Done for you
Business Setup Package$14
- Structure comparison guide
- Registration checklist
- Tax registration steps
- First-year compliance calendar
Registration steps + compliance calendar for your province
Instant download · 30-day money-back guarantee

Built by Nathan, nine years in the Canadian Army, paperwork done the hard way first.
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.