Crédit d'impôt à l'investissement dans une entreprise du Yukon ### 📋 Eligible Entities - Private corporations operating in Yukon - Small and medium-sized enterprises (SMEs) seeking equity investment - Organizations that can issue common or preferred shares to investors - Businesses with a physical presence or operations based in Yukon - Entities not in breach of territorial or federal regulations Note: Non-profits and sole proprietorships are typically ineligible as they cannot issue shares. --- ### 💰 Funding Details - Investor Tax Credit: 25% non-refundable tax credit on the amount invested - Investment Structure: Equity-based (shares issued in exchange for capital) - Funding Source: Private investor capital (not direct government grants) - Repayability: Not a loan; equity investment with no mandatory repayment obligation - No Government Matching: The credit incentivizes private investment; no government co-investment required - Investment Flexibility: Investors retain share ownership and potential dividend/capital gains returns --- ### 🛠️ Approved Expenses The invested capital can be deployed for: - Business expansion and operational growth - Equipment and technology acquisition - Working capital management - Research and development activities - Infrastructure improvements - Staffing and payroll for growth initiatives - General business operations as defined in the business plan presented to investors --- ### ⚠️ Conditions & Milestones - Investor Residency: Investors must be Yukon residents to claim the 25% tax credit - Share Issuance: Company must issue equity shares (common or preferred) to qualify - Minimum Investment: Specific thresholds may apply (verify with Yukon tax authority) - Share Holding Period: Investors typically must hold shares for a minimum period (often 2+ years) to claim the credit - Reporting Requirements: Company must report share issuance details to Yukon tax authorities - Business Operation: Company must maintain active operations in Yukon - Timeline: Tax