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NB
New Brunswick Small Business Investor Tax Credit
Investor tax credit helping New Brunswick small businesses raise equity capital.
About this program
The Small Business Investor Tax Credit encourages investment in eligible New Brunswick small businesses by offering investors a provincial tax credit for approved share purchases.
Eligibility
Eligible New Brunswick small businesses approved to issue eligible shares and investors meeting program rules.
Requirements
- Business must receive approval before issuing eligible shares
- Investors must retain documentation and meet minimum holding-period rules