| The Equity Capital Program was created to encourage equity investment in eligible small businesses in British Columbia. To recognize the risk element involved in making equity investments, the Province provides a 30% refundable tax credit to investors who invest in eligible small businesses under the program.
A small business must meet the following requirements to qualify as an 'eligible small business' under the program:
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together with affiliates, have no more than 100 employees;
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pay at least 75% of the wages and salaries to employees who regularly report to work in British Columbia; and
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be substantially engaged in a prescribed activity.
Investments are raised through Venture Capital Corporations (“VCC”) or Eligible Business Corporations (“EBC”).
 Program Brochure ( 506kb)
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