Economic Development

Economic Development

Yukon Small Business Investment Tax Credit

What is the Yukon Small Business Investment Tax Credit?

The Yukon Small Business Investment Tax Credit is an individual tax credit for Yukoners who invest in small Yukon corporations.

Who is eligible?

Investors who are:

  • 19 years of age or older; and
  • Yukon residents on December 31 of the year in which they claim the tax credit.

The tax credit is available for investments in eligible Yukon companies, which must:

  • Be an incorporated, private corporation;
  • Maintain permanent establishment in Yukon;
  • Have at least 50% of its assets located in Yukon; and
  • Pay at least 50% of its salaries and wages to Yukon residents and not exceed $25 million in total capitalization.

 How do I apply?

  1. Contact Business and Industry Development to determine if your investment is eligible.
  2. Submit an application  328 KB
  3. If your application is approved, you will be issued a Yukon Small Business Investment Tax Credit Certificate.

Contact Business and Industry Development

Phone: 867-393-7014 or toll free in Yukon, NWT and Nunavut 1-800-661-0408, ext. 7014
Fax: 867-393-6228

Mailing address:
PO Box 2703, F-1
Whitehorse, Yukon
Y1A 2C6

Office address:
303 Alexander St, 1st floor
Whitehorse, Yukon