Red Seal (Interprovincial) and B.C.-Recognised (non-Red Seal) programs administered through the Industry Training Authority are eligible. For a complete list of programs click here.

You may be eligible to claim a training tax credit. For more information, please contact (250) 387-0690.

BC does not offer a Regular Tax Credit for the first two levels of a Red Seal program. However, Service Canada offers a grant to apprentices for the first 2 levels of a Red Seal program. For more information go to the federal Apprenticeship Incentive Grant (AIG). BC does offer an Enhanced Tax Credit for eligible apprentices who qualify for the AIG (see next question).

If you qualify for the federal disability tax credit or are a First Nations person registered as an Indian under the Indian Act (Canada) you may claim the Enhanced Tax Credit.

The tax credit is based on the completion date. You would claim the credit in the year the level is completed. It does not matter which year the level was started.

As long as the level is completed after January 1, 2007 then you can claim the credit.

Yes. To qualify for a tax credit level you must meet certain requirements. The requirements can be based on either work hours completed or the level of technical training completed depending on the program. A program that has technical training levels does not necessarily have a requirement to pass a technical level in order to qualify for the tax credit. The requirements may be based on work hours completed. For a list of programs and their requirements click here.

Yes. If you meet the requirements for more than one tax credit level in a year you can claim the tax credit for all the levels you complete.

To claim a tax credit level that requires ‘Graduate from Program’, means you must have received your Certificate of Apprenticeship, Certificate of Qualification, or Inter-Provincial Red Seal Endorsement.

No. The Training Tax Credit came into effect on January 1, 2007 and only levels completed after January 1, 2007 are eligible.

You must complete form T1014 and file it with your T1 income tax return. You can find form T1014 here.

Yes.

No. The Training Tax Credits are not taxable for apprentices.

All the information needed to claim the credit is on your Industry Training Authority transcript.

The documentation needed is your Industry Training Authority transcript.

The Canada Revenue Agency (CRA) reviews and audits claims and issues refund cheques where appropriate. If you disagree with the amount of the credit assessed by the CRA, a Notice of Objections should be filed within 90 days of the date of the notice of Assessment.

You can amend your income tax return to include the Training Tax Credit. For more information click here.

For more information visit the Training Tax Credit homepage or call 1 800 663-7867.