Tax Credit
Provincial
Active
NB Small Business Investor Tax Credit (SBITC)
Government of New Brunswick
Maximum Credit
Individual investors: 50% tax credit up to $125,000/yr...
Ongoing
Difficulty
Easy
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
50%
NB Small Business Investor Tax Credit (SBITC) provides up to Individual investors: 50% tax credit up to $125,000/yr (investments up to $250,000); Corporate/Trust investors: 25% up to $125,000/yr (investments up to $500,000). One of Canada's most generous investor tax credits — individual investors receive a 50% tax credit on investments in eligible New Brunswick small businesses (up to $125,000/year), while corporate and trust investors receive 25% (up to $125,000/year). Applications are accepted on an ongoing basis.
Eligibility check
Can you claim this credit?
Get your instant eligibility verdict plus a head start on the application. Free, no account needed.
Takes about 20 seconds. We use this program’s real eligibility rules.
Want your full match picture across 850+ programs? Take the 2-minute quiz →
Eligibility & Details
What this program funds and who can apply
Free
Program Description
One of Canada's most generous investor tax credits — individual investors receive a 50% tax credit on investments in eligible New Brunswick small businesses (up to $125,000/year), while corporate and trust investors receive 25% (up to $125,000/year). Shares must be held for 4+ years.
Eligibility Requirements
- Individual or corporate investors investing in eligible NB small businesses
- Eligible businesses must be registered with NB Department of Finance
- Shares must be held for minimum 4 years
- Business must be a small business based in New Brunswick
- Investment must be in qualifying equity shares
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Easy
Competition
Low
First-Timer
Friendly
Funding Details
- Amount
- Individual investors: 50% tax credit up to $125,000/yr (investments up to $250,000); Corporate/Trust investors: 25% up to $125,000/yr (investments up to $500,000)
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 50% of eligible costs
- Deadline
- Ongoing
Program Scorecard
Competition, effort, and approval at a glance
Competition
Low
Deadline
Ongoing
Approval
Entitlement
Accessibility
--/5
Competition
--/5
Approval Rate
--%
Premium
See your real odds on this program — and exactly what it takes to win it.
What's in this Playbook
Everything you need to claim SBITC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 6-document checklist with what each reviewer is actually checking
- 7-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 3-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
$19 covers this one program. $39/mo covers every program, plus the workspace that walks you through each application.
How to claim
Insider tips, common pitfalls, and what successful applicants look like
Premium
Insider TipThe 50% rate is among the highest investor tax credits in Canada — an investor putting in $100,000 effectively invests $50,000 after the credit.
Premium
See what trips up most applicants for this program — and how to avoid it.
Success Profile
Premium
See what successful applicants for this program actually look like.
Evaluation Criteria
Premium
See exactly what the program administrators check — so you know where to focus.
Don’t lose this one to a preventable rejection
Common rejection pitfalls, what successful claimants look like, and exactly what the program administrators check
Specialist advisors quote $2,000–$5,000 per program. Premium covers all 850+ for $39/mo.
Application Playbook
Step-by-step process, required documents, and expenses
Premium
7 steps
6 docs
Application Steps
1
Business applies to NB Department of Finance and Treasury Board for Certificate of Registration: submit application form, pay $100 fee, provide corporate registration details and business description confirming NB active business income criteria
Required Documents 6
✓ Business eligibility registration with NB Department of Finance
✓ Share subscription agreement
Eligible Expenses 5
Ineligible Expenses 6
Claim timing
Deadline Notes
Ineligible Organizations
Premium
Get the step-by-step application guide — documents, timeline, and what to prepare.
Applying for SBITC? Most founders end up needing more than one template — grab the Founder Pack ($59 · saves $27 vs separate) →
Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Premium
3 partners
Compatible Programs
Federal Lifetime Capital Gains Exemption
Atlantic Investment Tax Credit (AITC)
ACOA — Business Development Program (BDP)
Combined Funding Potential
See your total funding potential
Clawback Risk
High Risk
Premium
See which programs combine with this one — and how much more you could get.
How SBITC Compares
Side-by-side with similar programs
Free
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| NB Small Business Investor Tax Credit... | up to $125,000 | Easy | Tax Credit Offset | Ongoing |
| Atlantic Investment Tax Credit (AITC) | 10% of cost of | Easy | Tax Credit Offset | Ongoing |
| Ocean Supercluster | Up to $5 million | Hard | Reimbursement | Call-specific — no open... |
| Atlantic Canada Opportunities Agency ... | Up to 50% of capital costs | Moderate | Reimbursement | Ongoing |
| Business Development Program (BDP) - ... | Varies (Repayable Contribution) | Moderate | Reimbursement | Ongoing |
Related Programs
Other programs you might be eligible for
Free
Frequently Asked Questions
Quick answers to the questions founders most often ask about SBITC
Free
Can sole proprietors apply for the business registration?
No — businesses must be incorporated or registered as a partnership with the NB Department of Finance to qualify for the SBITC program. Sole proprietors cannot register as eligible businesses.
What's the realistic tax credit amount for a $50k investment?
For a $50,000 investment, the individual investor gets a $25,000 tax credit (50% of $50k). The business receives the full $50k investment with no repayment obligation.
How long does it take to get business eligibility approved?
Business registration approval typically takes 2-4 weeks after submitting the application to the NB Department of Finance. No application fee is required.
Why do investors get rejected for claiming the credit?
Investors are rejected if they're not New Brunswick taxpayers (for provincial credit), or if shares were sold before the 4-year holding period (triggering clawback).
Can I stack this with federal capital gains exemption?
Yes — investors can claim the federal lifetime capital gains exemption on qualifying NB small business shares while also claiming the 50% provincial SBITC.
Browse More Funding
Full Playbook: SBITC
7 steps · 6 docs · reviewer insights