Tax Credit Info – Apprenticeship

Apprentice Incentive Grant

  • Apply once you have met the requirements
  • 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 2014, must apply by June 30th 2015
  • Taxable Cash Grant

Basic Training Tax Credit

  • Apply in the tax year, once you have met requirements
  • ITA transcript is used as proof of meeting requirements
  • Complete 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

Completion Tax Credit

  • Apply once you have met requirements
  • ITA transcript is used as proof of meeting requirements
  • Complete 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.

Apprenticeship Completion Grant

  • Apply once you have met requirements
  • Provide proof of Certificate of Apprenticeship & Certificate of Qualification
  • Must apply by June 30th of the following calendar year
    • Example – Meet requirement in 2014, must apply by June 30th, 2015
    • Taxable Cash Grant18

Challenging a Program Tax Credit/Grant

If you successfully challenged a Red Seal or Non-Red Seal program administered through the ITA after January 1, 2007, you may be entitled to a B.C. training tax credit (certification tax credit).

If you obtained a Certificate of Qualification by successfully challenging a program, look up the program in the listing of eligible programs and completion requirements. Once you find your program, look for ‘graduate program’ under one of the completion levels. You can claim the tax credit associated with the completion level where you find ‘graduate program’.

Trade Tax Credit Completion Requirements Regular *Enhanced
Arborist Technician Basic Training Tax Credit CofQ as Arborist Technician $1000 $1500
Climbing Arborist Basic Training Tax Credit CofQ as Climbing Arborist $1000 $1500
Field Arborist Completion Tax Credit CofQ as Field Arborist $2000 $3000
Dairy Production Technician 1 Basic Tax Credit CofQ as Dairy Production $1000 $1500
Red Seal Landscape Horticulture Completion Tax Credit CofQ as Landscape Horticulturist $2500 $3750
Production Horticulture Completion Tax Credit CofQ as Production Horticulturist $2000 $3000
Utility Arborist Basic Tax Credit CofQ as Utility Arborist $1000 $1500

*Enhanced Credits

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.

Basic Training Tax Credit

  • Apply once you have met requirements
  • ITA transcript is used as proof of meeting requirements
  • Complete 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.

Completion Tax Credit

  • 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.

Learn More About Challenging a Program Tax Credit/Grant »