Line 87 - Small business investor
tax credit
To claim the credit, complete Form T1258, New Brunswick Small Business Investor Tax Credit.
Enter, on line 87 of your Form NB428, the tax credit calculated on your Form T1258.
Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.
If you are filing a paper return, attach your Form T1258 and the NB-SBITC-1 certificate(s).
Unused small business investor tax credits
You can carry forward unused small business investor tax credits for seven years or carry them back for three years.
You may not need to use all of your credit to reduce your 2019 provincial income tax to zero. Use Form T1258 to calculate any unused credit available to carry back to previous years or carry forward to a future year.
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