The New Brunswick Harmonized Sales Tax Credit (NB HST credit) is a tax-free payment that helps households with low and modest incomes cover the HST they pay. The Province of New Brunswick funds it, and the Canada Revenue Agency (CRA) pays it four times a year in the same deposit as the Canada Groceries and Essentials Benefit (CGEB), the federal credit that used to be called the GST/HST credit.
How much you can get (July 2026 to June 2027)
The credit adds up from parts for each person in your household:
| Part | Yearly maximum | Each quarterly payment |
|---|---|---|
| You | $300 | $75 |
| Your spouse or common-law partner | $300 | $75 |
| Each child under 19 | $100 | $25 |
| First child in a single-parent family | $300 (instead of $100) | $75 |
You get the full amount if your adjusted family net income is $35,000 or less. Above that, the credit is reduced by 2% of your income over $35,000. That’s $20 less a year for every $1,000 over.
The CRA uses your tax return from the year before. For July 2026 to June 2027, that’s your 2025 return, plus your spouse’s or partner’s.
Examples
| Household | Family net income | NB HST credit per year |
|---|---|---|
| Single person | $30,000 | $300 |
| Single person | $40,000 | $200 ($300 minus 2% of $5,000) |
| Single parent, 1 child | $30,000 | $600 |
| Couple, 2 children | $45,000 | $600 ($800 minus 2% of $10,000) |
| Couple, no children | $50,000 | $300 ($600 minus 2% of $15,000) |
A single person with no children stops getting the credit at $50,000 of income. Larger families can still get some at higher incomes.
Who qualifies
- You file a tax return as a resident of New Brunswick.
- Your family income is low or modest (see the examples above).
- You meet the CGEB age rules: generally 19 or older, or younger if you have (or had) a spouse or partner, or you are a parent living with your child.
- You file a tax return every year, even with no income.
How to get it
You don’t apply. The CRA checks whether you qualify when you file your tax return, and adds the credit to your CGEB payments.
- File your tax return every year, even if you had little or no income. Your spouse or partner should file too.
- Make sure your children are registered for child benefits (through the Canada Child Benefit application), so they’re counted.
- Sign up for direct deposit and keep your address current with the CRA.
What changed in 2026
The NB HST credit amounts and the $35,000 income level are the same ones the CRA lists for July 2026 to June 2027. What changed is the federal payment it rides with: in July 2026 the GST/HST credit was renamed the Canada Groceries and Essentials Benefit. Your NB HST credit still comes in that same quarterly deposit. It’s recalculated each July from your latest tax return, next in July 2027.
Payment late, missing or different?
- Wait 10 working days after the payment date.
- Check your payments in CRA My Account.
- Still missing? Call the CRA at 1-800-387-1193.
Most missing payments come from a tax return that wasn’t filed. Other reasons are an old address or bank account, a change in marital status, or a higher income on last year’s return. Our where is my payment page has more checks.
Watch for scams. The CRA never asks for payment by gift card, prepaid card, e-transfer or cryptocurrency, and it doesn’t send refunds or benefit payments by text message or e-transfer. It won’t email you a link asking for personal or banking details. If a message says you must pay a fee to get your benefit, it’s a scam. Hang up and call the CRA yourself.
Other help you might be missing
- Canada Groceries and Essentials Benefit: the federal credit the NB HST credit is paid with.
- New Brunswick Child Tax Benefit: a monthly amount for families with children, paid with the CCB.
- New Brunswick Social Assistance: monthly help with basic needs if you have little or no income.
- Guaranteed Income Supplement: for low-income seniors who get OAS.
- Canada Workers Benefit: for people working on low incomes.
- Our benefits checkup can point you to anything else you might qualify for.
Common questions
When is the New Brunswick HST credit paid?
Four times a year with the CGEB: early January, April, July and October. The calendar at the top of this page shows the exact dates.
How much is the NB HST credit for a single person?
Up to $300 a year, paid as $75 a quarter, if your net income is $35,000 or less. It shrinks by 2% of income over $35,000 and stops at $50,000.
Do I have to apply for the New Brunswick HST credit?
No. File your tax return every year and the CRA works it out for you.
Why isn’t the NB HST credit shown separately?
The CRA combines it with your CGEB into one deposit. Your CGEB notice and CRA My Account show the provincial part.
Is the NB HST credit taxable?
No. It’s a tax-free payment.