Programme de crédit d'impôt pour les investisseurs dans les petites entreprises ### 📋 Eligible Entities - Individual investors (Canadian residents) - Corporations (Canadian-controlled private corporations) - Trusts (eligible investment trusts) - Small businesses receiving the investment (must meet size/activity requirements) Note: Investors must have Canadian tax residency status to claim the credit. ### 💰 Funding Details | Category | Credit Rate | Investment Cap | |----------|------------|-----------------| | Individual Investors | 50% tax credit | Up to $250,000 | | Corporations & Eligible Investment Trusts | 15% tax credit | Up to $500,000 | - Form: Non-repayable tax credit (reduces tax liability) - Matching: Not applicable—this is a unilateral tax incentive - Maximum Benefit: - Individuals: $125,000 in credits (50% × $250,000) - Corporations/Trusts: $75,000 in credits (15% × $500,000) ### 🛠️ Approved Expenses Investments must be directed toward small business development, including: - Equity investments in eligible small enterprises - Capital contributions to business operations - Business expansion and growth initiatives - Working capital for qualifying small businesses Eligible businesses typically include those in sectors supporting economic development and job creation. ### ⚠️ Conditions & Milestones - Investor Status: Must maintain Canadian tax residency throughout the eligibility period - Investment Documentation: Proof of capital investment required; investments must be substantiated - Holding Period: Investment must be held for a minimum period (typically 2-5 years, per program rules) - Small Business Criteria: Investee company must meet federal/provincial small business definitions - Tax Filing: Credit claimed through personal or corporate tax return in the year investment is made - No Double-Dipping: Cannot claim credit if investment receives other government subsidies - Clawback Risk: