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№ 01Business Purchase & Sale · New Brunswick

Buying or selling a business in New Brunswick

Moncton's trucking and logistics operators, Saint John's port and industrial trades, and Fredericton's government- and university-facing professional firms — New Brunswick's owner-run businesses change hands across a bilingual market with their own provincial mechanics: an HST-province tax picture, the Corporate Registry, and a WorkSafeNB clearance letter before closing. We handle the legal side end to end, online, with the cost confirmed in writing before any work begins.

№ 01.1Regional Data

New Brunswick, by the numbers

Every figure below traces to a named public source — no estimates, no filler.

26,610
Employer businesses in New Brunswick
Statistics Canada, Canadian Business Counts, Table 33-10-1097 · December 2025
97.9%
are small businesses (1–99 employees)
Statistics Canada, Canadian Business Counts, Table 33-10-1097 · December 2025
26,042
small businesses trading here
Statistics Canada, Canadian Business Counts, Table 33-10-1097 · December 2025
3
municipalities anchor the region
Region membership per the New Brunswick page family

Private-sector employment, by employer size — Canada-wide

Small (1–99): 46.6%Medium (100–499): 17.0%Large (500+): 36.4%

ISED, Key Small Business Statistics 2025 (2024 data). A New Brunswick-specific breakdown isn't published — with 97.9% of local employer businesses being small, the local picture likely tilts further toward small business.

Typical patterns across New Brunswick deals — not a quote or advice; every deal is confirmed on its own facts.

№ 01.2The Deal, End to End

Six steps, from offer to ownership

The same sequence underlies almost every owner-run New Brunswick deal — what changes from deal to deal is how long each step takes.

Reaching an agreement

01

Offer or letter of intent

Buyer and seller agree on price and key terms, usually informally, before lawyers draft anything binding. We review before you sign — even a "non-binding" LOI can lock in terms you didn't mean to fix.

usually 1–2 weeks
02

Agreement of purchase & sale

The APS sets out price, structure (asset or share), conditions, and closing date. We draft or review it and negotiate the protections — reps, warranties, holdbacks — that actually matter for your deal.

1–3 weeks to negotiate
03

Due diligence & searches

Corporate, PPSA lien, litigation, and licence searches confirm what you're actually buying. We chase the seller's lawyer, the registries, and any regulator whose sign-off your deal needs.

2–4 weeks, in parallel

Getting to closing

04

Financing & third-party consents

Landlord, franchisor, lender, and licensing-body sign-offs are chased in parallel with the paperwork. In New Brunswick the provincial pieces — a Corporate Registry search, the WorkSafeNB clearance letter, and any liquor-licensing step — run alongside the landlord's consent rather than after it.

often the critical path
05

Closing day

Funds, keys, and signed documents change hands. We coordinate directly with both sides' lawyers and the lender so nothing is left to a last-minute phone call.

1 day, once conditions are met
06

After closing

Registrations, licence transfers still in progress, and any post-closing deliverables — like a holdback release — get tracked to completion, not left for you to chase.

1–2 week tail
Most owner-run New Brunswick deals close in 30–60 daysLarger or fleet/franchise deals typically run longer.
№ 01.3Deal Structure

Asset purchase or share purchase?

This is the first real decision in almost every deal — and it changes what you're buying, what you're taking on, and how it's taxed.

QuestionAsset purchaseShare purchase
What you buyThe business's assets — equipment, inventory, lease, goodwill, name.The shares of the company itself — everything it owns, and everything it owes.
Seller's liabilitiesGenerally stay behind with the seller's corporation.Generally come with the company, known and unknown.
Tax angle — sellerStraightforward proceeds treatment in most cases.May qualify for the lifetime capital-gains exemption on qualifying small business shares.
Tax angle — buyerA stepped-up cost base on assets bought; an HST s.167 election may apply.Cost base carries over from the seller — a different position for the buyer.
Licences & contractsMust generally be re-issued or assigned into the buyer's name.Usually stay in place, since the corporation itself doesn't change.
EmployeesEmployment Standards Act continuity rules typically apply.Employment generally continues uninterrupted — the employer doesn't change.
Typical use in New BrunswickMost restaurant, retail, trades and logistics deals in New Brunswick — since HST is the only sales tax that applies, the s.167 election, not a separate provincial levy, is what actually drives the tax math.Common where contracts, licences or a bilingual customer base are the value being bought — the corporation continues, so those generally stay in place.
What you buy
Asset sale

The business's assets — equipment, inventory, lease, goodwill, name.

Seller's liabilities
Asset sale

Generally stay behind with the seller's corporation.

Tax angle — seller
Asset sale

Straightforward proceeds treatment in most cases.

Tax angle — buyer
Asset sale

A stepped-up cost base on assets bought; an HST s.167 election may apply.

Licences & contracts
Asset sale

Must generally be re-issued or assigned into the buyer's name.

Employees
Asset sale

Employment Standards Act continuity rules typically apply.

Typical use in New Brunswick
Asset sale

Most restaurant, retail, trades and logistics deals in New Brunswick — since HST is the only sales tax that applies, the s.167 election, not a separate provincial levy, is what actually drives the tax math.

We tell you which structure fits — before you sign anything.

№ 01.4Due Diligence, Both Sides

What gets checked before closing

Different lists depending on which side of the deal you're on — both matter for how smoothly closing goes.

If you're buying

  • Financial statements & normalized earnings
  • PPSA / lien searches
  • Litigation & execution searches
  • CRA / HST account status
  • WorkSafeNB clearance letter
  • Licence & permit standing
  • The lease, assignment terms & landlord consent
  • Key contracts & change-of-control clauses
  • Employees & employment-standards obligations
  • Corporate Registry standing confirmed on the seller's New Brunswick corporation
  • WorkSafeNB clearance letter before funds move
What we do: run the searches, chase the certificates, and flag anything that changes your price or your conditions.

If you're selling

  • Clean books & tax filings current
  • Contract assignability audit
  • Licence standing confirmations
  • Equipment lien payouts
  • Staff plan for closing day
  • Lease estoppel / landlord early contact
  • Corporate Registry filings brought current before diligence
  • WorkSafeNB account standing confirmed ahead of the buyer's clearance request
What we do: tell you what a buyer's lawyer will ask for — before they ask for it.
№ 01.6Costs & Fees

You'll know the number before we start

No open-ended hourly surprises — the cost is confirmed in writing before any work begins.

Type of workFeeHow it's confirmed
Straightforward purchase or saleStarting from $3,388.87
Our charges · taxes included
Confirmed in writing once we see the agreement.
Larger or more complex dealQuoted to scopeShort call → fixed written quote before any work begins.
Searches, filings & third-party feesAt costItemized on your invoice, not marked up.
Most deals start here

An owner-run business

A café or restaurant, a salon, a franchise unit, or a trades business in New Brunswick — usually one buyer, one seller.

Start my file
A bit more involved

A larger or more complex deal

A company with several owners or employees, bank financing, real estate, or a deal that needs negotiated protections before you sign.

Book a consultation

Not sure which you are? That's our job to figure out, not yours. As a rough guide, most deals under a couple of million dollars are the first kind — above that, you're usually in Mergers & Acquisitions territory.

№ 01.7The Municipal Web

The municipalities of New Brunswick

Each anchor municipality has its own deal-brief page — same process, local numbers.

Moncton

Moncton's small-business market is shaped by its long-standing role as the Maritimes' transportation and distribution hub, with trucking, warehousing, and logistics operators a recurring feature of local business sales alongside franchise restaurants and retail serving the wider region that shops and travels through the city.

Employer businesses3,159
Population79,470
Explore buying & selling in Moncton →

Saint John

Saint John's small-business landscape sits in the shadow of a small number of large industrial employers -- an oil refinery, a pulp mill, port operations, and an aquaculture company all linked to the city's Irving-affiliated industrial base -- and many independent trades contractors, transport and marine suppliers, and uptown restaurants and shops serve or supply those larger operations.

Employer businesses2,541
Population69,895
Explore buying & selling in Saint John →

Fredericton

As New Brunswick's capital and home to two universities, Fredericton's owner-run business market leans toward professional and personal-service firms (legal, accounting, consulting) serving government and higher education, plus a compact downtown of independent restaurants, retailers, and a growing cluster of IT and tech companies.

Employer businesses2,606
Population63,116
Explore buying & selling in Fredericton →
№ 01.8Before You Ask

New Brunswick closing questions

Is there provincial sales tax on a New Brunswick asset purchase?

No separate one — New Brunswick charges HST, and that harmonized tax is the only sales tax that applies to the deal. On a qualifying sale of a business as a going concern, an s.167 election can take it off the closing statement entirely, which leaves the purchase-price allocation as the real tax conversation, coordinated with your accountant.

What happens to employees when a New Brunswick business is sold?

New Brunswick's Employment Standards Act doesn't spell out an automatic continuity rule the way some other provinces' statutes do, so what happens to an employee's service history on a sale is generally worked out through the purchase agreement itself and general legal principles rather than a single statutory switch. A buyer who doesn't recognize prior service, or doesn't offer comparable ongoing employment, can face termination-pay exposure, so we put this on the table at intake rather than leaving it assumed.

Does the liquor licence come with a Moncton or Saint John restaurant I'm buying?

Not automatically. New Brunswick liquor licensing runs through the Liquor Control Act, with applications processed through Service New Brunswick, and a licence generally belongs to the specific operator rather than the address — so the incoming owner typically applies for and is approved for their own licence, and purchase agreements for licensed venues are usually made conditional on that approval.

What is the Corporate Registry and why does my lawyer search it?

It's New Brunswick's public record for corporations, run through Service New Brunswick — where a buyer's lawyer confirms the seller's good standing, officers and directors, and filing history. An out-of-province corporation carrying on business here registers extra-provincially with the same registry, a routine filing we fold into the closing checklist.

I'm buying a franchised location in New Brunswick — does the resale need a fresh disclosure document?

Not necessarily. New Brunswick's Franchises Act generally exempts a franchisee reselling their own existing outlet — as opposed to a brand-new grant from the franchisor — from a fresh disclosure requirement, provided the sale is for the seller's own account and isn't arranged through the franchisor. It's a narrow exemption with specific conditions, so we confirm it actually applies before relying on it rather than assuming.

What is a WorkSafeNB clearance letter and do I need one?

It confirms the seller's workers'-compensation account carries no outstanding premiums before you close. For a buyer, it closes off the risk of inheriting an unresolved balance, costs nothing to request, and we treat it as standard diligence on every New Brunswick purchase we handle — whether the deal is in Moncton, Saint John, Fredericton, or a smaller New Brunswick market.

№ 01.9Resource Register

Official New Brunswick resources

ResourceOfficial link
New Brunswick Corporate Registry
Corporate searches & extra-provincial registration
Visit www2.snb.ca
WorkSafeNB — accounts and coverage
Clearance letters
Visit www.worksafenb.ca
New Brunswick — liquor licences and permits
Licensed venues
Visit www.gnb.ca
New Brunswick — food premises licence
Operator permits
Visit www.gnb.ca

Industries we cover

Adjacent regions

Acting for buyers and sellers across New Brunswick — Moncton, Saint John and Fredericton page by page, and the rest of the province deal by deal.

Fixed quote before work begins.

Tell us about your New Brunswick deal — we'll point you the right way and confirm the cost in writing before any work begins.

Prefer to talk first? Call 1-844-900-1070 — it’s free.
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