Government of New Brunswick
SBITC_background-e

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, community economic development corporations 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

For an applicant corporation:

For an applicant community economic development corporation or association:

 

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.