The Direct Equity Tax Credit Program encourages private investment in new or expanding small businesses. An investment incentive, in the form of a provincial income tax credit, may be available to individuals and arm’s length corporations that invest as shareholders in eligible small businesses. Eligible businesses are not allowed to redeem eligible shares for five years after issuance.

To Learn more doanload:

	Direct Equity Tax Credit Guidelines   Frequently Asked Questions About the Direct Equity Tax Credit
	INTRD fact sheet on the Program (PDF)   Direct Equity Tax Credit Application (PDF)   Direct Equity Tax Credit Information Return (PDF)

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