Administered by Government of New Brunswick · Last verified: July 2026
Provincial tax credit to investors who put money into eligible New Brunswick small businesses. Makes raising capital easier for NB founders.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityNew Brunswick Small Business Investor Tax Credit is generally open to incorporated businesses, in New Brunswick, with up to 75 employees. Confirm the full criteria on the official program page before applying.
The estimated value is 50% credit to investors (up to $125,000 per investor). The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Register the business with NB Finance 2. Issue eligible shares to NB investors 3. Provide tax credit certificates 4. File annual updates
Apply before share issuance.