Yukon Small Business Investment Tax Credit
The Yukon Small Business Investment Tax Credit provides a non-refundable personal income tax credit to investors in eligible Yukon small business corporations.
About this program
The Yukon Small Business Investment Tax Credit is a territorial tax measure intended to encourage private investment in eligible Yukon small business corporations. Investors may claim a non-refundable personal income tax credit after receiving a Business Investment Tax Credit certificate issued by the Government of Yukon. Eligible Yukon businesses must apply for approval and meet active business and small business requirements before investment credits can be issued to investors.
Eligibility
Eligible Yukon small business corporations seeking private investment may apply for approval so qualifying investors can receive the Yukon Small Business Investment Tax Credit.
Requirements
- Applicant must be an eligible Yukon small business corporation carrying on active business in Yukon.
- Business must apply to the Government of Yukon for approval under the tax credit program.
- Investment must meet program requirements before a Business Investment Tax Credit certificate is issued.