Player winnings are not taxed in New Brunswick (consistent with Canada-wide treatment) except for professional gamblers whose gambling is their sole income source. There is no operator GGR tax regime because there is no commercial operator market; provincial gaming revenue flows to the Consolidated Fund and to designated trust funds such as the Arts Development Trust Fund and Sport Development Trust Fund.
Jurisdictions › New Brunswick › Tax
New Brunswick · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full New Brunswick report →
Key section parameters
| Jurisdiction | New Brunswick (CA-NB) |
|---|---|
| Regulator | Gaming Control Branch (Registrar of Gaming Control), Department of Justice and Public Safety |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Player winnings are not taxed in New Brunswick (consistent with Canada-wide treatment) except for professional gamblers whose gambling is their sole income source. There is no operator GGR tax regime because there is no commercial operator market; provincial gaming revenue flows to the Consolidated …