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.
Expand Your Business
For NB Businesses
We offer assistance to businesses in establishing, maintaining, growing and improving their productivity and export efforts.
- Grow through Innovation
- R & D Experts, Services and Facilities
- R & D Tax Credits
- New Brunswick Research and Development Facilities by Industry