See below tables for additional information.
Arboriculture Sponsor Tax Credit
| Tax Credit | Completion Requirements | Amount |
| Basic Training Tax Credit | First 24 months | 20% of eligible salary and wages up to $4000 |
| Completion Tax Credit | CofQ as Field Arborist (Level 3, 1600 hours logged & RFC signed) | 15% of eligible salaries/wages up to $2500 |
Dairy Production Technician 1 Sponsor Tax Credit
| Tax Credit | Completion Requirements | Amount |
| Basic Training Tax Credit | First 24 months | 20% of eligible salary and wages up to $4000 |
Red Seal Landscape Sponsor Tax Credit
| Tax Credit | Completion Requirements | Amount |
| Apprentice Job Creation Tax Credit | Level 1 | 10% of eligible salaries/wages up to $2000 per year |
| Apprentice Job Creation Tax Credit | Level 2 | 10% of eligible salaries/wages up to $2000 per year |
| Completion Tax Credit | Level 3 | 15% of eligible salaries/wages up to $2500 |
| Completion Tax Credit | CofQ (Level 4, 6480 hours & RFC signed) | 15% of eligible salaries/wages up to $3000 |
Production Sponsor Tax Credit
| Tax Credit | Completion Requirements | Amount |
| Basic Training Tax Credit | First 24 months | 20% of eligible salary and wages up to $4000 |
| Completion Tax Credit | CofQ (Level 3, 4860 hours & RFC signed) | 15% of eligible salaries/wages up to $3000 |
Utility Arborist Sponsor Tax Credit
| Tax Credit | Completion Requirements | Amount |
| Basic Training Tax Credit | First 24 months | 20% of eligible salary and wages up to $4000 |
Documentation
- ITA transcript of your apprentice will provide proof of completion requirements
Basic Tax Credit
- Based on a 24-month period, starting when an apprentice enters into the Industry Training Agreement with ITA
- You can claim more then one credit in a year for an employee, as long as the employee meets the requirements.
- The training tax credit is refundable, but must first be applied against total income tax payable.
- Must be claimed no later then 36 months after the end of the tax year for which the eligible salaries and wages are paid.
Apprenticeship Job Creation Tax Credit
- Any unused credit may be carried back 3 years and carried forward 20 years.
- When two or more related employers employ the same apprentice, special rules apply to ensure that the $2,000 limit is allocated to only one employer.
Completion Tax Credit
- Based on the 12 month period, prior to your apprentice gaining their Certificate of Qualification