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[Jurisdictions](https://advennt.io/jurisdictions/) [New Brunswick](https://advennt.io/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 →](https://advennt.io/jurisdictions/new-brunswick/)

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 …

## Full section analysis

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.
