You need to register for HST if:
The HST Rate in New Brunswick is 15%. 5% Federal and 10% Provincial.
You can make an election by using Form GST74E or by using CRA online services to use the quick method. The Quick method of election cannot be revoked unless it has been in effect for at least one year. Election to revoke HST must be made before the due date of filing the return for the last reporting period. The Election can be revoked by using Form GST74E or by using CRA online services.