Updated June 2026 · Verified against Government of Yukon — Department of Finance guidelines
✓ First-Timer Friendly Tax Credit Offset Est. 1999
Tax Credit Territorial Active

Yukon Small Business Investment Tax Credit (SBITC)

Government of Yukon — Department of Finance
Maximum Credit
25% of eligible costs
Ongoing
Visit Official Program →
Difficulty
Easy
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
25%
Yukon Small Business Investment Tax Credit (SBITC) provides up to 25% tax credit on eligible share purchases (max $25,000/year per investor). Territorial tax credit providing Yukon resident investors with a 25% non-refundable tax credit on purchases of eligible shares in designated Yukon-incorporated corporations or cooperatives. Applications are accepted on an ongoing basis.
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Eligibility & Details

What this program funds and who can apply

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Program Description

Territorial tax credit providing Yukon resident investors with a 25% non-refundable tax credit on purchases of eligible shares in designated Yukon-incorporated corporations or cooperatives. Maximum credit of $25,000 per investor per year (on $100,000 investment). Businesses must apply for designation as an eligible corporation before issuing tax-credit-eligible shares. Designed to stimulate local angel investment in Yukon businesses.

Eligibility Requirements

  • Yukon-incorporated corporations or cooperatives seeking eligible designation
  • Investors must be Yukon residents age 19+
  • Shares must be newly issued eligible shares
  • Corporation must be approved as an eligible entity by Yukon Finance
Provinces
Industries
All
Business Stage
Startup Growth Expansion

Quick Assessment

Difficulty
Easy
Competition
Low
First-Timer
Friendly

Funding Details

Amount
25% tax credit on eligible share purchases (max $25,000/year per investor)
Type
Tax Credit
Level
Territorial
Credit rate
Up to 25% 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
--%
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What's in this Playbook

Everything you need to claim SBITC

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How to claim

Insider tips, common pitfalls, and what successful applicants look like

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Insider Tip

The 25% credit makes Yukon investments very attractive for local investors — effectively a guaranteed 25% return floor.

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Success Profile

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Evaluation Criteria

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Application Playbook

Step-by-step process, required documents, and expenses

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Application Steps

1 Confirm eligibility with a Business Development Advisor Email [email protected] or call 867-456-3803 to confirm your corporation meets eligibility requirements: Yukon incorporation, Yukon head office, 25%+ Yukon payroll, and under $100M in assets.

Required Documents 4

SBITC eligible corporation application
Share subscription agreements

Eligible Expenses 4

Ineligible Expenses 5

Claim timing

Deadline Notes

Ineligible Organizations

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Funding Stack Strategy

Compatible programs, clawback risk, and combined funding potential

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Compatible Programs

Combined Funding Potential See your total funding potential

Clawback Risk

Low Risk

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How SBITC Compares

Side-by-side with similar programs

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Program Amount Difficulty Payment Deadline
Yukon Small Business Investment Tax C... 25% Easy Tax Credit Offset Ongoing
Yukon Economic Development Fund (EDF) up to $30,000 Moderate Milestone-Based Tier 1: Rolling; Tier 2:...
Futurpreneur Canada Startup Program Up to $75,000 Moderate Loan Ongoing
Canadian Northern Economic Developmen... Varies Moderate Mixed (Advance + Reimb.) Main EOI for 2026-27...
Yukon Foundation — Douglas B. Craig G... Varies — typically $5,000–$25,000... Easy Lump Sum Annual — applications...

Related Programs

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Frequently Asked Questions

Quick answers to the questions founders most often ask about SBITC

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Can I apply if I'm not incorporated in Yukon?
No — only Yukon-incorporated corporations or cooperatives can apply for eligible designation. Non-Yukon entities are ineligible for the tax credit.
What's the max tax credit an investor gets?
25% non-refundable credit on $100,000 max investment per investor per year ($25,000 total credit). Unused credit can be carried forward up to 7 years.
Do I need to get investors before applying?
No — apply for eligible corporation designation first, then issue tax-credit-eligible shares to investors. Investors claim the credit on their tax return after purchasing shares.
Can I stack this with other grants?
Yes — commonly stacked with Yukon EDF, CanNor BDIP, Futurpreneur, and NRC-IRAP for complementary funding (e.g., EDF covers operating costs while SBITC attracts investors).
Why do applications fail?
Corporation not incorporated in Yukon, investors not Yukon residents, shares not newly issued, or corporation not approved as eligible entity by Yukon Finance.

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