British Columbia Training Tax Credit Program

The Training Tax Credit Program came into effect January 1, 2007 and provides tax credits for employers and apprentices who are engaged in eligible apprenticeship programs administered through the Industry Training Authority.

Budget 2012 has proposed the extension of the Training Tax Credit Program for an additional three years to December 31, 2014.

Budget 2012 has proposed new training tax credits for eligible employers that employ apprentices in the British Columbia shipbuilding and ship repair industry.

For more information on the new shipbuilding program, click the link below:

Shipbuilding and Ship Repair Industry Tax Credit

Below you will find information for employers and apprentices:

• Employers Home Page
• Calculator - Use to determine your entitlement - Employer
• Bulletin
• Frequently Asked Questions (Employer)
• Forms
• Corporations
• T2 Schedule 428
• Proprietors
• T1 1014-1
• Brochure
• Printer Friendly Brochure


• List of Eligible Apprenticeship Programs
• Legislation and Regulation

• Apprentices Home Page
• Calculator - Use to determine your entitlement - Apprentices
• Bulletin
• Frequently Asked Questions (Apprentice)
• Challengers
• Forms
• Apprentices
• T1 1014
• Brochure
• Printer Friendly Brochure


• List of Eligible Apprenticeship Programs
• Legislation, Regulation (Listing eligible programs), and Regulation (Limiting high school students)

• Canada Revenue Agency
• Industry Training Authority
• Service Canada

For more information, please contact us:

Income Taxation Branch
PO Box 9444 Stn Prov Govt
Victoria BC V8W 9W8
Telephone: 1 877 387-3332
Fax: 250 356-9243
E-mail: ITBTaxQuestions@gov.bc.ca