These things always come down to the assumptions you make but IMO the 20% rebate for tourism spending in New Brunswick up to $1,000 is a good idea.
Between HST and other taxes, especially the taxes induced by the labour income generated by the workers, the government will receive at least the 20% back in incremental taxes – likely considerably more, again depending on how you are calculating things (don’t forget the new accommodation levies).
Obviously the economic impacts of tourism spending are greater than spending on most consumer goods because most consumer goods are produced elsewhere while tourism is produced here.
If the rebate ensures that a few hundred or more smaller tourism operators can stay in business that will have longer term positive impacts.
If the rebate helps New Brunswickers actually see more of the province – hopefully a lot of south-north and west-east and vice versa tourism will go on – that can only help.
So, keep social distance, wear a mask when you can’t and wash your hands a pile – and get out there and recreate.