New Brunswick Sales Tax Exemption

Group: Research grantees, PDA & RT&E accounts

The Government of New Brunswick will exempt up to 100 per cent of the provincial sales tax (PST) on purchases of
machinery, equipment and/or complete parts that will be used directly in qualifying research and development.
If the purchase will be used in activities related to both research and teaching, the exemption can only be applied to
the portion directly related to research as certified by the grant holder.

Supplies or consumable goods are not eligible for the exemption.

The exemption is applied at the time financial services processes the invoice. To direct financial services to apply
the exemption, researchers may complete the “NB PST EXEMPTION” box directly above the signature box(s) on
the purchase order requisition (POR), or, researchers may complete the New Brunswick PST Exemption
Certificate and submit to financial services.

Please note: the exemption is not guaranteed; certifications are subject to audit by provincial sales tax professionals.