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The New Brunswick Small Business Investor Tax Credit provides a 50% (for investments made after April1, 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, community economic development corporations and associations 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.