DEPARTMENT OF FINANCE

Website: http://www2.gnb.ca/content/gnb/en/departments/finance.html
Refund Section
Revenue & Taxation Division
Department of Finance
PO Box 3000
Fredericton NB E3B 5G5
Telephone: (800) 669-7070

Provincial Vehicle Tax (PVT)
Website: Provincial Vehicle Tax (PVT)

The Province of New Brunswick may refund the Provincial Vehicle Tax (PVT) (15%) on private sale transactions for persons with disabilities if:

  • the passenger vehicle, truck, or van is specially equipped with a device to enable a wheelchair or scooter to enter or leave the vehicle (e.g. hydraulic lifts); or
  • the passenger vehicle, truck, or van is specially equipped with auxiliary driving controls that are used to facilitate the operation of the vehicle (does not include spinner knobs); and
  • the passenger vehicle, truck, or van is not operated by any person for the purpose of earning a profit for any person or as part of any undertaking carried on for gain; and
  • the claimant is not eligible for any other GST/HST credit or rebate related to this purchase.

Necessary Documentation:

  • Copy of Bill of Sale and New Brunswick Tax Receipt;
  • Proof that the passenger vehicle, truck, or van is specially equipped with a device to enable a wheelchair or scooter to enter or leave the vehicle; or
  • Proof that the passenger vehicle, truck, or van is fitted with auxiliary driving controls that are used to facilitate the operation of the vehicle; and
  • A letter from a medical practitioner certifying person is disabled.

Generally, Service New Brunswick Centres collect the PVT at the time of registration. Legislation permits a number of exemptions and refunds.

Harmonized Sales Tax (HST)
Website: Harmonized Sales Tax (HST)

The Province of New Brunswick may refund the 10% provincial portion of the HST (the additional 5% paid is the federal portion) paid upon the purchase of a passenger vehicle, truck, or van through a dealership or company with a valid GST number by persons with disabilities if:

  • the passenger vehicle, truck, or van is specially equipped with a device to enable a wheelchair or scooter to enter or leave the vehicle (e.g., hydraulic lifts); or
  • the passenger vehicle, truck, or van is specially equipped with auxiliary driving controls that are used to facilitate the operation of the vehicle (does not include spinner knobs); and
  • the passenger vehicle, truck, or van is not operated by any person for the purpose of earning a profit for any person or as part of any undertaking carried on for gain; and
  • the claimant is not eligible for any other GST/HST credit or rebate related to this purchase.

Necessary Documentation:

  • proof that HST was paid (copy of Bill of Sale)
  • proof that the passenger vehicle, truck, or van is specially equipped with a device to enable a wheelchair or scooter to enter or leave the vehicle; or
  • proof that the passenger vehicle, truck, or van is specially equipped with auxiliary driving controls that are used to facilitate the operation of the vehicle; and
  • a letter from a medical practitioner certifying that the person is disabled.
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