Tax Credit

Small Business Investor Tax Credit Program

TThe 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 and/or community economic development corporations (CEDC) or associations (co-op) in the province.

  • 4.5/5.0
  • New Brunswick. Finance and Treasury Board
  • All levels
  • Last updated 1 month ago
  • English
Description
TThe 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 and/or community economic development corporations (CEDC) or associations (co-op) in the province.

  • Provide an important source of capital by increasing access to equity financing for New Brunswick small businesses.
  • Encourage investment by New Brunswick residents in New Brunswick small businesses