The Small Business Venture Capital Tax Credit (SBVCTC) provides a non-refundable Manitoba tax credit of up to 45% to individuals and corporations who acquire equity capital in eligible Manitoba enterprises, with a minimum investment of $10,000 per investor. In advance of issuing shares for planned investments, a Manitoba corporation must submit this Application Form to gain pre-approval for the corporation to participate in the program which allows them to issue shares eligible for a tax credit for qualifying new investments.