Investor education
Invest in B.C. Innovation. Understand the Potential Tax Advantage.
A plain-language introduction to the provincial venture capital tax credit and the conditions that matter.
Potential B.C. Venture Capital Tax Credit
Illustrative 30% tax credit
$30,000
Investment capital at risk
$100,000
For qualifying investments, eligible individual B.C. investors may receive a refundable B.C. venture capital tax credit equal to 30% of the qualifying investment, subject to investor eligibility, current program limits, available tax-credit allocation, the applicable investment structure, Equity Authorization and issuance of the required tax-credit certificate.
For investments made on or after March 4, 2025, the current annual maximum individual B.C. venture capital tax credit is $300,000, subject to applicable program requirements.
Tax credit does not guarantee investment performance. The investment remains fully at risk. Holding-period rules may require repayment if shares are disposed of too early.
How it may work
For qualifying investments, eligible individual B.C. investors may be entitled to a refundable provincial tax credit equal to 30% of the qualifying investment, subject to limits and program requirements.
Five-year holding requirement
Qualifying shares are generally subject to a five-year holding period. Early disposition may create repayment consequences. Obtain independent legal and tax advice.
An investment remains fully at risk.
A tax credit does not guarantee return of capital or make an investment safe.
Confirm before investing
Eligibility, available allocation, structure, certificates and applicable legislation must be confirmed before investment.