Line 94 - Labour-sponsored venture capital fund tax credit
Line 94 - Labour-sponsored venture capital fund tax credit
You can claim up to $2,000 for investments made in a labour-sponsored venture capital corporation in 2024 (that you did not claim on your 2023 return) or in the first 60 days of 2025.
If an RRSP for your spouse or common-law partner became the first registered holder of the share, the RRSP contributor or the annuitant may claim this credit for that share.
How to claim this credit
Enter, on line 94 of your Form NB428, the credit shown on the NB-LSVC-1 certificate(s) issued by the relevant labour-sponsored venture capital corporation.
Supporting documents
If you are filing a paper return, attach your NB-LSVC-1 certificate(s).
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