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.
- 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
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.
- Small Business Investor Tax Credit
- Frequently Asked Questions (FAQs)
- 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