FIN-Licensing and Registration

Act: Gasoline and Motive Fuel Tax Act; Tobacco Tax Act; Pari-Mutuel Tax Act; Real Property Tax Act.

To Whom Does This Apply?

Anyone wishing to be licenced, to register pursuant to the above legislation; all businesses, organizations and individuals. 

Summary

Licensing and registration under the following legislation:  

• Gasoline and Motive Fuel Tax Act,
• Tobacco Tax Act,
• Pari-Mutuel Tax Act, and
• Real Property Tax Act.

All trucking companies or individuals that operate commercial vehicles in multiple jurisdictions must register for appropriate licences.

Any business or individual that qualifies for exemption under the Gasoline and Motive Fuel Tax Act may apply for a purchaser's permit in order to obtain the exemption at point of sale.

All businesses engaged in the wholesale or retail sale of tobacco, gasoline, and motive fuel must register for the appropriate licenses.

All organizations involved in race track betting must register for the appropriate permits. 

Any individual or organization falling under the above categories should contact the Licensing and Registration section at the following number:  506-453-2404.

For more information, contact the Department of Finance or visit their Web site at: http://www.gnb.ca/0024/index-e.asp.

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

New Brunswick Contact(s):
Licencing and Registration
Revenue and Taxation Division
Department of Finance
Room 676
Centennial Building
670 King Street
P. O. Box 3000
Fredericton, New Brunswick  E3B 5G5
Telephone: 506-453-2404
Fax: 506-457-7335