Tax Credits – Training Tax Credits

This page provides an overview of the Training Tax Credit for apprentices. For more detailed information go to the bulletin located here, or our Training Tax Credit Frequently Asked Questions for Apprentices. For individuals who employ apprentices, please refer to the training tax credits section under Corporation Income Tax for information on the credits available and how employers can claim the credits.

Training Tax Credits provide refundable income tax credits for apprentices enrolled in programs administered through the Industry Training Authority (ITA).

The ITA oversees British Columbia's industry training and apprenticeship system, including the administration of Red Seal and B.C.-recognized (non-Red Seal) training programs.

There are three main elements to the training tax credits:

1. Basic credits for the first two levels of non-Red Seal training programs
2. Completion credits for level 3 or higher of both Red Seal and non-Red Seal training programs
3. Enhanced credits for First Nations individuals and persons with disabilities

The following chart shows the amount of the Basic and Completion (Regular) Training Tax Credits an employee can claim for each level completed.

*The federal government (Service Canada) offers an

Apprenticeship Incentive Grant of $1,000 to apprentices for completing each of the first two levels of a Red Seal program. More information can be found here.

**This amount can be claimed in addition to the federal grant.

An apprentice can claim more than one tax credit in a year provided the apprentice completes the requirements for each level in the year. Levels completed before January 1, 2007 are not eligible for the credits.

Enhanced credits are provided with respect to First Nations individuals or persons with disabilities. Eligible First Nations individuals are those persons who are registered as an Indian under the Indian Act (Canada). Persons with disabilities are those eligible for the disability credit on their income tax return.

Programs

A list of eligible programs and the breakdown of the programs into tax levels can be found here.  If you are enrolled in a program through the Industry Training Authority that is not listed, you may still be eligible for a training tax credit. For more information, please call 250 387-0690.

Claiming the credit

These credits are claimed by completing form T1014 and filing it with your T1 Income Tax Return.

Legislation

Please see Part 9 of the B.C. Income Tax Act and the Training Tax Regulations.

Training Tax Credit Calculator for Apprentices

Training Tax Credit Calculator for Apprentices

For more information, please contact us:

Ministry of Small Business and Revenue
Income Taxation Branch
PO Box 9444 Stn Prov Govt
Victoria BC V8W 9W8
Telephone: 250 387-3332
Service BC: 1 800 663-7867
Fax: 250 356-9243
E-mail: ITBTaxQuestions@gov.bc.ca