How to Claim Sponsor Tax Credits

Instructions for claiming sponsor tax credits for employing horticulture trade apprenticeships in British Columbia

  1. Log in to your ITA Direct Access account.
  2. On the initial home page, there will be an option “Tax Credit Report for Sponsors”.
  3. You will then be asked to “Specify Report Criteria”.
  4. Choose the fiscal period using the date input function.
  5. Next, click the “select individuals” button a separate window will open, listing your apprentices. Check all apprentices you want to generate a report.
  6. When complete, select the “next” button to generate the report.

Eligible hours recorded for an apprentice during the fiscal period will be included in this report. If a Red Seal Landscape apprentice has completed their certification during the fiscal period, you will be eligible for the BC Completion Tax credit.

  1. Print/save this report and give it to your accountant. The accountant must follow the application instructions for each Tax Credit, using the BC and/or Federal Government’s instructions for the specific tax credit claim. Visit our Tax Credit Information for Sponsors page, or the bottom of this page, for direct links to the Provincial and Federal government webpages with information, instructions and forms for each tax credit.
  2. You may be required to provide:
    • A copy of your employee’s transcript from the ITA.

In Direct access, from the home page, select “My Organizations“ > “Apprentices” Tab > From the resulting apprentice list, click on the individual apprentice’s “Individual ID“ > In the resulting page, view transcript by clicking on the “Program name”. Example “Landscape Horticulturist Apprenticeship (HL) 2018”.

    • A copy of the employee’s Certificate of Qualification. If the employee is required to have graduated from the apprenticeship program to be eligible for a tax credit, a copy of the CofQ may be requested.

These documents are initially mailed to the sponsor, create and file a copy before forwarding them to the apprentice.

    • If you are claiming an enhanced tax credit for your employee who is a First Nations individual, you may be required to provide a copy of your Certificate of Indian Status card.
    • If you are claiming an enhanced tax credit for your employee who is a person with disabilities, you may be required to provide proof of entitlement.

Save copies of the individual apprentice’s transcript and any applicable documentation for “enhanced tax credits”. ***Please remember to guard your apprentice’s information security and privacy by storing them securely and only being accessible to relevant authorities.

Important** If you have a new apprentice whom a different employer sponsored; ensure the previous employer has not claimed the tax credit for the apprentice. Only one employer can apply for an apprentice in a fiscal year.

Apprenticeship Job Creation Tax Credit for Red Seal Programs (Landscape Horticulturist Level 1 & 2)

Employers who hire apprentices registered in Red Seal programs are eligible to claim 10% of wages up to a maximum of $2,000 per year for each apprentice within two years of their apprenticeship.

*Completion of technical training or submitting work-based training hours by an apprentice is not required to claim this tax credit.

For more information, visit the Canada Revenue Agency (CRA) website: Apprenticeship Job Creation Tax Credit

BC Completion Tax Credit (Landscape Horticulturist Level 3 & completion of certification)

Employers who hire apprentices are eligible to claim tax credits when (depending on the program) those apprentices complete level three or higher of the technical training, complete work-based training hours, or receive a certificate for their trade.

For more information, visit the British Columbia Provincial Government Training tax credit for employers page.

BC Basic Tax Credit for Non-Red Seal Program (Utility Arborist, Arborist Technician, Climbing Arborist)

Employers who hire apprentices registered in non-Red Seal programs are eligible to claim 20% of wages up to a maximum of $4,000 per year for each apprentice within two years of their apprenticeship registration.

*Completion of technical training or submitting work-based training hours by an apprentice is not required to claim this tax credit.

For more information, visit the British Columbia Provincial Government Training tax credit for employers page.

Enhanced Tax Credit for Employers (All Trades)

Employers of apprentices who are First Nations or who have disabilities may also be eligible for additional tax credits.

For more information, visit the British Columbia Provincial Government Training tax credit for employers page.

 

For more information on financial supports Download the ITA’s guide on “Financial Supports for Apprentices and Employers In BC”

and the Financial Support Brochure