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 and/or community economic development corporations (CEDC) or associations (co-op) in the province. Effective January 1, 2014, the Small Business Investor Tax Credit legislation enables. New Brunswick corporations and trusts to be eligible for a 15% non-refundable corporate income tax credit on eligible investments up to $500,000. This translates into a tax credit of $75,000 for New Brunswick corporate and trust investors who invest in eligible small businesses in the province 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.
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