Tax Credit Information for Sponsors

Training tax credits provides refundable income tax credits for employers who employ apprentices enrolled in apprenticeship programs administered through the Industry Training Authority (ITA).

See below tables for additional information and links to the government tax credit information pages.

Visit our how to claim sponsor tax credits page for instructions on claiming tax credits.

Visit our Employer/Sponsor Information page for information on sponsoring an apprentice and becoming a sponsor.

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

***Enhanced credits are available for employing First Nations individuals and persons with disabilities as apprentices

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

Sponsor Tax Credit Completion Requirements Amount Enhanced Tax credit*
Apprenticeship Job Creation Tax Credit Level 1 10% of eligible salaries/wages up to $2000 5.5% of eligible salary and wages paid up to an additional $1000 the first 24 months of the program
Apprenticeship Job Creation Tax Credit Level 2 10% of eligible salaries/wages up to $2000
Completion Tax Credit Level 3 15% of eligible salaries/wages up to $2500 50% of completion tax credit for level 3 up to an additional $1250
Completion Tax Credit CofQ (Level 4, 6480 hours & RFC signed) 15% of eligible salaries/wages up to $3000 50% of completion tax credit for level 4 up to an additional $1500

***Enhanced credits are available for employing First Nations individuals and persons with disabilities as apprentices

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

***Enhanced credits are available for employing First Nations individuals and persons with disabilities as apprentices

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

Enhanced tax credit amounts

Employers of Red Seal Landscape Horticulturist apprentices who qualify for Enhanced tax credits are eligible for all of the following amounts.

Employers of apprentices in the arborist trades, who qualify for Enhanced tax credits, are eligible for the Basic Tax Credit amount.

Credits Enhanced tax credit Total maximum
tax credit
Basic tax credit 50% of basic tax credit up to $2000 Up to $6000
Completion tax credit level 3 50% of completion tax credit for level 3 up to $1250 Up to $3750
Completion tax credit level 4 50% of completion tax credit for level 4 up to $1500 Up to $4500
Federal apprenticeship job creation Tax credit 5.5% of eligible salary and wages paid up to $1000 Up to $1000

Enhanced tax credits are available for employing First Nations individuals and persons with disabilities as apprentices