This page summarizes the various tax credits, grants, and loans available the Horticulture trades. Scroll down the page or use the following quick links to links to go directly to the individual trade’s on this page.
- Red Seal Landscape Horticulturist Apprentice Tax Credits, Grants, & Loan
- Arboriculture Apprentice Tax Credits/Grants (Arborist Technician & Climbing Arborist)
- Certified Utility Arborist Tax Credits
- Dairy Production Technician 1 Apprentice Tax Credit
Apprentices may be eligible to collect Employment Insurance benefits during school technical training sessions. Some apprentices qualify for additional benefits such as travel or lodging allowance. Contact your local WorkBC Apprentice Services Centre To enquire about EI and additional benefits.
Common to all trades for both apprentices and Certified Tradespersons is the Tradesperson’s Tool Deduction – up to $500
Tradespersons and apprentices may be able to deduct the cost of eligible tools purchased in each taxation year to earn employment income as a tradesperson. Tradespersons may deduct up to a maximum of $500 for the purchase of eligible tools.
For more information, including how to calculate the tool deduction, visit the Canada Revenue Agency
Red Seal Landscape Horticulturist Apprentice Tax Credits/Grants
| Apprentice Tax Credit | Completion Requirements | Regular | +Enhanced |
| Apprentice Incentive Grant | Level 1 & 1320 hours logged | $1000 | $1500++ |
| Apprentice Incentive Grant | Level 2 & 2640 hours logged | $1000 | $1500++ |
| Completion Tax Credit | Level 3 | $2000 | $3000+ |
| Completion Tax Credit | CofQ (Level 4, 5,280* hours & RFC signed) | $2500 | $3750+ |
| Apprenticeship Completion Grant | CofQ & CofA (Level 4, 5,280* hours & RFC signed) | $2000 | – |
*Apprentices that started technical training before September 2018 under the 2015 training standard require 1620 hours to qualify for the Level 1 Apprentice Incentive Grant & 3240 hours to qualify for the Level 2 Apprentice Incentive Grant.
**Apprentices that started technical training before September 2018 under the 2015 training standard require 6480 hours to qualify for the Completion Tax Credit & Apprenticeship Completion Grant.
+Enhanced credits are provided with respect to First Nations individuals or persons with disabilities. Eligible First Nations individuals are those persons who are registered as an Indian under the Indian Act (Canada). Persons with disabilities are those eligible for the disability credit on their income tax return.
++ An enhanced tax credit is available if you received a federal apprenticeship incentive grant for the year. This is a “tax credit” in addition to the Federal AIG. Enhanced credits are provided by the BC Provincial Government http://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/training/apprentice#enhanced
Apprenticeship Incentive Grant (AIG)
- Apply once you have met the requirements and confirmed your eligibility
- A copy of the ‘ITA Confirmation of Progression Letter’ is submitted with your application. ITA issues this letter, once you have met the requirements
- Must apply by June 30th of the following calendar year
- Example – Meet requirement in 2018, must apply by June 30th 2019
- Taxable Cash Grant
For more information on the Apprenticeship Incentive Grant (AIG), visit: https://www.canada.ca/en/employment-social-development/services/funding/apprenticeship-incentive-overview.html
Or http://www.itabc.ca/grants-tax-credits/grants
- Apply once you have met requirements
- ITA transcript is used as proof of meeting requirements
- Complete Part 2 of the British Columbia Training Tax Credit (T1014) form and submit it with your T1 Income Tax Return
- Must be claimed no later then 36 months after the end of the tax year.
For more information on the Completion Tax Credit, visit: http://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/training/apprentice
Apprenticeship Completion Grant (ACG)
- Apply once you have met requirements and confirmed your eligibility
- Provide proof of Certificate of Apprenticeship & Certificate of Qualification
- Must apply by June 30th of the following calendar year
- Example – Meet requirement in 2018, must apply by June 30th 2019
- Taxable Cash Grant
For more information on the Apprenticeship Completion Grant (ACG), visit: https://www.canada.ca/en/employment-social-development/services/funding/apprenticeship-completion-overview.html
Or http://www.itabc.ca/grants-tax-credits/grants
Other Funding:
Canada Apprentice Loan– up to $4,000 in interest-free loans per period of technical training
The Canada Apprentice Loan is an initiative of the Government of Canada to help you complete your apprenticeship in a designated Red Seal trade.
With the Canada Apprentice Loan, you can get up to $4,000 in interest-free loans per period of technical training. You can use the money to help pay for tuition, tools, equipment and living expenses, to cover forgone wages or to help support your family.
For more information on the Canada Apprentice Loan initiative, visit: https://www.canada.ca/en/employment-social-development/services/apprentices/loan.html
Arboriculture Apprentice Tax Credits/Grants
| Tax Credit | Completion Requirements | Regular | *Enhanced |
| Basic Training Tax Credit | CofQ as Arborist Technician (Level 1, 1600 hours logged, & RFC signed) | $1000 | $1500 |
| Basic Training Tax Credit | CofQ as Climbing Arborist (Level 2, 1800 hours logged & RFC Signed) | $1000 | $1500 |
| Completion Tax Credit | CofQ as Field Arborist (Level 3, 1600 hours logged & RFC signed) | $2000 | $3000 |
*Enhanced credits are for First Nations individuals and persons with disabilities and is available through the Provincial Government http://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/training/apprentice#enhanced
- Apply in the tax year, once you have met requirements
- ITA transcript is used as proof of meeting requirements
- Complete Part 1 of the British Columbia Training Tax Credit (T1014) form and submit it with your T1 Income Tax Return
- Must be claimed no later then 36 months after the end of the tax year
- Apply once you have met requirements
- ITA transcript is used as proof of meeting requirements
- Complete Part 2 of the British Columbia Training Tax Credit (T1014) form and submit it with your T1 Income Tax Return
- Must be claimed no later then 36 months after the end of the tax year.
For more information on the Completion Tax Credit, visit: http://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/training/apprentice
Utility Arborist Tax Credits
| Tax Credit | Completion Requirements | Regular | *Enhanced |
| Basic Tax Credit | Level 1 | $1000 | $1500 |
| Basic Tax Credit | CofQ as Utility Arborist (Level 2, 2378 hours logged & RFC signed) | $1000 | $1500 |
*Enhanced credits are for First Nations individuals and persons with disabilities and is available through the Provincial Government http://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/training/apprentice#enhanced
- Apply in the tax year, once you have met requirements
- ITA transcript is used as proof of meeting requirements
- Complete Part 1 of the British Columbia Training Tax Credit (T1014) form and submit it with your T1 Income Tax Return
- Must be claimed no later then 36 months after the end of the tax year
Dairy Production Technician 1 Apprentice Tax Credit
| Tax Credit | Completion Requirements | Regular | *Enhanced |
| Basic Tax Credit | CofQ as Dairy Production Technician (Level 1, 1000 hours & RFC signed) | $1000 | $1500 |
*Enhanced credits are for First Nations individuals and persons with disabilities and is available through the Provincial Government http://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/training/apprentice#enhanced
- Apply in the tax year, once you have met requirements
- ITA transcript is used as proof of meeting requirements
- Complete Part 1 of the British Columbia Training Tax Credit (T1014) form and submit it with your T1 Income Tax Return
- Must be claimed no later then 36 months after the end of the tax year