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