Government of New Brunswick

Eligible: Expenses incurred at Registered Businesses

  • Hotel/Motel/B&B
  • Private Campsite
  • Provincial/National Park Campsite/Ch-A-let/Yurt, etc.
  • Glamping
  • Dock fees at Marina for overnight stay
  • Houseboat rentals
  • Airbnb

Ineligible: Expenses incurred for:

  • Staying at a friend or relative’s house
  • Recreational Vehicle operations and maintenance costs
  • Seasonal campsite reservations
  • Summer Camps
  • Dog Kennel Expenses

Eligible: Expenses incurred for:

  • Food purchased from a restaurant
  • Beverages purchased from a restaurant providing they accompany a food purchase
  • Beverages purchase at a distillery, as long as it accompanies a food purchase
  • Food Truck/Food stand purchases
  • Non-discretionary tip
  • Delivery Fee

Ineligible: Expenses incurred for:

  • Groceries
  • Precooked or packaged meals purchased from grocery stores
  • Tobacco
  • Cannabis products
  • Alcohol not purchased with a meal
  • Discretionary tip

Eligible: Expenses incurred for:

Entry fees to:

  • Attractions (e.g. le Village Historique Acadien, Hopewell Rocks, Kings Landing, Pays de la Sagouine, Cape Enrage, etc.)
  • Waterparks, theme parks
  • Musical events
  • The theatre
  • Cultural festivals
  • Beer, wine or spirit tasting festivals
  • Museums
  • Gardens botanical or horticultural
  • Art and craft galleries
  • Zoos
  • Aquaria
  • Nature and wildlife preserves
  • Parks
  • Heritage sites, buildings or parks
  • Sightseeing (i.e. SKYWALK Reversing Falls Rapids)
  • Pottery making experiences

Sports and Leisure

  • Rental of kayaks, canoes or bikes
  • Golf green fees
  • Mini-putt
  • Tubing
  • Rafting
  • Paddle boarding
  • Golf simulators
  • Bowling
  • Laser tag
  • Climbing walls
  • Trampoline parks
  • Play spaces
  • Swimming pools
  • Gym and fitness classes
  • Bike parks
  • Horse riding

Outdoor adventure

  • Whale watching/fishing excursions
  • Outfitting expenses
  • TreeGo, TimberTop
  • Zip Lines
  • Go Karts


  • Tour packages including accommodations or associated with a paid overnight stay.
  • Tours – eco, walking, haunted, nature, historical.
  • Esthetics (spas, manicures, pedicures, skin care, hair care, massage)
  • Cinema tickets
  • Bowling/laser tag
  • Food festivals (i.e. rib fest)
  • River cruises
  • Escape rooms
  • Board game cafes
  • Multi-day hiking or kayaking excursions with a tour company.
  • Activity-based workshops


Ineligible expenses and related expenditures:

  • Summer camps
  • Clothing/Equipment (i.e. Backpacks, hiking boots, tents, camp chairs, etc.)
  • Supplies (sun screen, bug spray, first aid kits, etc.)
  • Souvenirs
  • Provincial and National Seasonal Park Pass

Eligible: Expenses incurred for:

  • Vehicle and RV rental for the period covered by the
  • Ferries within NB (i.e. to Grand Manan and Campobello Island)
  • Parking
  • Bus fare

Ineligible: Expenses incurred for:

  • Purchase of gasoline
  • Repair or maintenance costs
  • Insurance
  • CAA
  • Use of non-commercial vehicle (mileage)