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Small Business

Working with our partners, we help steer business-to-business organizations and small business through the growth process, including export-readiness training.

Small Business Investor Tax Credit

The New Brunswick Small Business Investor Tax Credit provides a 50% (for investments made after April 1, 2015) non-refundable personal income tax credit of up to $125,000 per year (for investments of up to $250,000 per individual investor) to eligible individual investors who invest in eligible small businesses in the province. For a corporation and trust eligible investor, the New Brunswick Small Business Investor Tax Credit provide a 15% non-refundable corporate income tax credit of up to $75,000 per year (for investments of up to $500,000). In the event that an investor cannot use the entire Small Business Investor Tax Credit amount in a given year, the tax credit can be carried forward seven years or back three years.

Related forms

  • Corporation Application for Registration
  • Appendix A
  • Schedule I
  • Corporation Directors’ Statement
  • Individual Investor Statement
  • Corporation or Trust Investor Statement
  • Application for an Investor Tax Credit Certificate
  • Annual Return

Disclaimer

This Internet site is intended to provide information respecting application under the Province of New Brunswick Small Business Investor Tax Credit Act and should not be regarded as a replacement of the laws, regulations or administrative documents to which it refers.

Quick Links

  • Small Business Investor Tax Credit
  • Frequently Asked Questions (FAQs)

Legislation

  • Small Business Investor Tax Credit Act
  • Small Business Investor Tax Credit Regulations

Expand Your Business

We offer assistance to businesses in establishing, maintaining, growing and improving their productivity and export efforts.

  • Grow through Innovation
  • New Brunswick Research and Development Experts, Services and Facilities
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