Government of New Brunswick
SBITC_background-e

The New Brunswick Small Business Investor Tax Credit provides a 50% (for investments made after April1, 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 and associations 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:


Phase 1:  Application for a Certificate of Registration

Phase 2:  Application for a Tax Credit Certificate

Phase 3:  Annual Reporting

For an applicant community economic development corporation or association:


Phase 1:  Application for a Certificate of Registration

Phase 2:  Application for a Tax Credit Certificate

Phase 3:  Annual Reporting

 

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.