Tax Credit Info – Sponsors

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