Apprenticeship training tax credit

The 2019 Ontario Budget announced that the government is encouraging employer participation in the apprenticeship system through a new financial incentive program to support employers to come together and train apprentices. More information about how to hire and train apprentices and the benefits to employers is available from the Ministry of Labour, Training and Skills Development.

The information on this page is only applicable to employers who hire and train apprentices in certain skilled trades in apprenticeship programs that commenced on or before November 14, 2017. The Apprenticeship Training Tax Credit is not available to apprenticeship programs that commenced on or after November 15, 2017.

For apprenticeship programs that commenced on or after April 24, 2015 and before November 15, 2017, eligible expenditures incurred during the first 36 months of the apprenticeship program qualify for the purposes of the credit.

For apprenticeship programs that commenced before April 24, 2015, eligible expenditures incurred after March 26, 2009, and during the first 48 months of the apprenticeship program, qualify for purposes of the tax credit.

How much money could I receive?

The Apprenticeship Training Tax Credit is a refundable tax credit. The tax credit is based on salaries and wages paid to an apprentice. Qualifying businesses can claim 25 per cent of eligible expenditures (30 per cent for small businesses) made during the first 36 months of an apprenticeship program that commenced on or after April 24, 2015, and before November 15, 2017. The maximum credit for each apprenticeship is $5,000 per year. The maximum credit over the first 36‑month period of the apprenticeship is $15,000.

Do I qualify?

The tax credit is available to businesses that:

• have permanent establishments in Ontario
• pay Ontario income tax
• incur eligible expenses in training apprentices in certain skilled trades.

Eligible skilled trades

There are over 150 skilled trades in Ontario in four sectors: construction, industrial/manufacturing, motive power and service. Over 120 of these trades are currently eligible for the tax credit.

See the list of skilled trades

How do I determine the start/end date(s) of a qualifying apprenticeship?

What is the eligible period for Ontario Youth Apprenticeship Program (OYAP) students retained as salaried apprentices after leaving high school and the completion of their OYAP program?

Claiming the tax credit

Corporations may claim the tax credit on Schedule 552 and file it with their T2 corporation income tax return.

Employers operating unincorporated businesses may claim the tax credit on form ON479, Ontario Credits, included in their personal income tax return.

Members of partnerships claim their share of the tax credit on their own corporate or personal tax returns. Limited partners cannot claim the tax credit. But, general partners of a limited partnership can claim their share of the tax credit.

When an apprentice is registered for two separate trades simultaneously, can the business claim the credit for both trades?

What do I do if I forgot to claim the tax credit?

Note: It is important to file your return as a completed package. Incomplete returns generate delays in processing.

Download Schedule 552, Ontario Apprenticeship Training Tax Credit (2015 and later tax years) from the Canada Revenue Agency

Download form ON479, Ontario Credits from the Canada Revenue Agency

Get your General Income Tax and Benefit package from the Canada Revenue Agency

Get the Corporation Income Tax return, also known as the T2, from the Canada Revenue Agency

Supporting documents

Save your company's payroll records and the training agreement or contract of apprenticeship. You do not need to submit them with your tax return. But you will need to keep them should you be asked to provide documentation to support your tax credit claim.

If you are unable to provide supporting documentation when requested, your claim may be rejected.

Training agreement or contract of apprenticeship

The employer and apprentice must be participating in an apprenticeship program in which the training agreement or contract of apprenticeship has been registered under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act (i.e. Apprenticeship and Certification Act, 1998 or Trades Qualification and Apprenticeship Act) for each eligible apprenticeship.

If an apprentice changes employers, the new employer and apprentice need to sign a new training agreement. Before signing this document, it is important that the employer request and obtain a copy of the original training agreement or contract of apprenticeship.

These documents are used to substantiate claims and to verify the eligible apprenticeship period.

If you have lost or misplaced the training agreement or contract of apprenticeship, please request a copy from the apprentice or call the Employment Ontario Contact Centre at 1-800-387-5656. If you are not a party to the original training agreement or contract, you will need the apprentice to obtain this document on your behalf. Or, you may ask the apprentice to provide you with written permission to make this request. There are no substitutes for either document.

What do I do if I am hiring an apprentice who was previously registered with another company or who is employed through a union or employment agency?

More information about the tax credit

Three government bodies administer the tax credit.

The Canada Revenue Agency (CRA) administers the tax credit on behalf of Ontario through the federal income tax system. The CRA provides administrative support related to filing claims such as forms distribution, verification and audit functions, and interpretations and rulings.

The Ontario Ministry of Labour, Training and Skills Development promotes the apprenticeship program to employers and the general public, and is responsible for registering eligible apprentices. For more information on hiring apprentices, call the Employment Ontario Contact Centre at 1-800-387‑5656 (Toll-free TTY: 1-866-533-6339 for teletypewriter).

The Ontario Ministry of Finance evaluates service delivery and performance related to the administration of this credit, issues general information, sets overall policy and is responsible for the tax credit's legislation.

Read about Apprenticeship Training Tax Credit - General Guidelines

Hiring an apprentice for your workplace

Canada Revenue Agency - Ontario apprenticeship training tax credit

General guidelines - Apprenticeship training tax credit

The 2019 Ontario Budget announced that the government is encouraging employer participation in the apprenticeship system through a new financial incentive program to support employers to come together and train apprentices. More information about how to hire and train apprentices and the benefits to employers is available from the Ministry of Labour, Training and Skills Development.

General guidelines

References: Section 89 of the Taxation Act, 2007.

This page provides general guidelines on the apprenticeship training tax credit (ATTC). It provides general information only and does not replace the Taxation Act, 2007 (TA) and its regulations.

The ATTC is available only in respect of apprenticeship programs that began on or before November 14, 2017.

General

The ATTC is not available for apprenticeship programs that commenced on or after November 15, 2017.

For apprenticeship programs that commenced on or after April 24, 2015, and before November 15, 2017, the ATTC reimburses employers 25 per cent of eligible expenditures. Small businesses are eligible for a higher credit rate of 30 per cent. The maximum annual amount of the tax credit is $5,000 per qualifying apprenticeship during the first 36 months of an apprenticeship program.

For apprenticeship programs that commenced before April 24, 2015 and in respect of eligible expenditures incurred after March 26, 2009, the ATTC reimburses employers 35 to 45 per cent of eligible expenditures paid during the first 48 months of an apprenticeship program to a maximum annual credit of $10,000 per qualifying apprenticeship.

How does the tax credit work?

In a taxation year, for each qualifying apprenticeship that is an apprenticeship program that commenced on or after April 24, 2015 and before November 15, 2017, an eligible employer may claim a refundable tax credit for eligible expenditures equal to the lesser of:

• 25 per cent (30 per cent for small businesses) of the eligible expenditures made in respect of that apprenticeship, and
• $5,000.

For each qualifying apprenticeship that is an apprenticeship program that commenced before April 24, 2015, an eligible employer may claim a refundable tax credit for eligible expenditures incurred after March 26, 2009 equal to the lesser of:

• 35 per cent (45 per cent for small businesses) of the eligible expenditures made in respect of that apprenticeship, and
• $10,000.

The maximum amount of the tax credit is calculated using the following formula:

($10,000 × D/Y) + ($5,000 × E/Y) in which,

D is the total number of days in the taxation year that the apprentice was employed by the taxpayer as an apprentice in a qualifying apprenticeship:

1. in an apprenticeship program that commenced before April 24, 2015 and were after March 2009, and
2. within the first 48 months of the commencement of the apprentice in the apprenticeship program

E is the total number of days in the taxation year that the apprentice was employed by the taxpayer as an apprentice in a qualifying apprenticeship:

1. in an apprenticeship program that commenced on or after April 24, 2015, and
2. within the first 36 months of the commencement of the apprentice in the apprenticeship program, and

Y is 365 days or, if the taxation year includes February 29, 366 days.

The eligible employer's total tax credit for the taxation year is equal to the sum of the tax credits for each qualifying apprenticeship. The tax credit amount is taxable and must be included in income in the tax year when received.

Example 1

Facts:

• Apprentice commenced the apprenticeship on June 1, 2015.
• Apprentice began employment on January 1, 2016.
• Employer's taxation year is January 1, 2016 to December 31, 2016.

Solution:

The apprentice was employed for a total of 366 days during the employer's 2016 taxation year.

D = 0, number of days in the taxation year that the apprentice was employed in a qualifying apprenticeship in an apprenticeship program that commenced before April 24, 2015 and were after March 2009, and within the first 48 months of the commencement of the apprenticeship program.

E = 366, number of days in the taxation year that the apprentice was employed in a qualifying apprenticeship in an apprenticeship program that commenced on or after April 24, 2015 (i.e., June 1, 2015), and within the first 36 months of the commencement of the apprenticeship program (i.e., from June 1, 2015 to May 30, 2018).

Y = 366 days in the 2016 taxation year.

Maximum amount

= ($10,000 × D/Y) + ($5,000 × E/Y)

= ($10,000 × 0 days / 366 days) + ($5,000 × 366 days / 366 days)

= $5,000

In this example, the maximum amount of the ATTC for the 2016 taxation year is $5,000.

What is a small business?

Apprenticeship programs that began on or after April 24, 2015 and before November 15, 2017

A small business is a corporation, partnership, or an individual with one or more unincorporated businesses, with a total payroll in the previous taxation year of $400,000 or less. For eligible expenditures in respect of an apprenticeship program that commenced on or after April 24, 2015 and before November 15, 2017, small businesses are entitled to the ATTC at 30 per cent.

Taxpayers with payrolls of $600,000 or more are entitled to the ATTC at 25 per cent.

For taxpayers who have payrolls greater than $400,000 but less than $600,000 in their preceding taxation year, the ATTC rate is gradually reduced under the following formula:

ATTC rate = 0.25 + 0.05 × [1 − (CC/200,000)] in which,

CC is the total amount of salaries or wages paid by the taxpayer in the previous taxation year that is in excess of $400,000.

Apprenticeship programs that began before April 24, 2015

For eligible expenditures incurred after March 26, 2009 in respect of an apprenticeship program that commenced before April 24, 2015, a small business with a total payroll in the previous taxation year of $400,000 or less is entitled to the ATTC at 45 per cent.

Taxpayers with payrolls of $600,000 or more are entitled to the ATTC at 35 per cent.

For taxpayers who have payrolls greater than $400,000 but less than $600,000 in their preceding taxation year, the ATTC rate is gradually reduced under the following formula:

ATTC rate = 0.35 + 0.10 × [1 − (BB/200,000)] in which,

BB is the total amount of salaries or wages paid by the taxpayer in the previous taxation year in excess of $400,000.

Example 2

Facts:

• Employer's total salaries in the previous taxation year were $300,000.
• Apprentice commenced the apprenticeship on October 1, 2014.
• Apprentice began employment on January 1, 2015.
• Employer's taxation year is January 1, 2015 to December 31, 2015.
• Apprentice's wages were $650 per week.

Solution:

The apprentice was employed for a total of 52 weeks. Since the corporation's salaries were less than $400,000 and the apprenticeship program commenced before April 24, 2015 (i.e., October 1, 2014), and the eligible expenditures were incurred after March 26, 2009 (i.e., January 1, 2015 to December 31, 2015), the taxpayer is entitled to the credit at the rate of 45 per cent.

The credit is equal to the lesser of:

• $15,210 = ($650 × 52 weeks × 45 per cent), and
• $10,000, the maximum amount of the ATTC for expenditures in respect of an apprenticeship program that commenced before April 24, 2015 (i.e., October 1, 2014) and that was after March 2009, and within the first 48 months of the apprenticeship program (i.e., October 1, 2014 to September 30, 2018).

In this case, the maximum amount is less than the calculated amount of the credit. Therefore, the tax credit available for the 2015 taxation year is $10,000.

Example 3

Calculation of the ATTC where the employer's small business enhancement is gradually phased out.

Facts:

• Employer's total salaries in the previous taxation year were $500,000.
• Apprentice commenced the apprenticeship on June 1, 2015.
• Apprentice began employment on January 1, 2016.
• Employer's taxation year is January 1, 2016 to December 31, 2016.
• Apprentice's wages were $650 per week.

Solution:

The apprentice was employed for a total of 52 weeks. In this example, as the apprentice was employed in an apprenticeship program that commenced on or after April 24, 2015 (i.e., June 1, 2015), the first 36 months of the apprenticeship program qualify for the tax credit.

The employer's payroll in the preceding taxation year was greater than $400,000 but less than $600,000. The ATTC rate is gradually reduced under the following formula:

• For eligible expenditures incurred in respect of an apprenticeship program that commenced on or after April 24, 2015, the ATTC rate = 27.5 per cent calculated as follows:
  • 0.25 + 0.05 × [1 − (100,000 excess amount / 200,000)] = 0.275

The ATTC is the lesser of:

• $9,295 = (.275 as calculated above × $650 × 52 weeks), and
• $5,000, the maximum amount of the ATTC for the employer's taxation year (from Example 1).

In this case, the maximum prorated amount of the ATTC is the less than the calculated amount. Therefore, the tax credit available for the 2016 taxation year is equal to $5,000.

What is an eligible expenditure?

Eligible expenditures are salaries and wages, including taxable benefits (i.e., amounts generally reported on the apprentice's T4 slip) paid or payable to an apprentice in a qualifying skilled trade for services performed by the apprentice for the corporation or unincorporated business.

Eligible expenditures also include fees paid or payable to an employment agency by a corporation or unincorporated business for services performed by the apprentice in a qualifying apprenticeship.

An eligible expenditure incurred in respect of an apprenticeship program that commenced on or after April 24, 2015 and before November 15, 2017, must be for services provided by the apprentice to the taxpayer during the first 36 months of the apprenticeship program.

An eligible expenditure incurred after March 26, 2009, and in respect of an apprenticeship program that commenced before April 24, 2015, must be for services provided by the apprentice to the taxpayer during the first 48 months of the apprenticeship program.

All eligible expenditures must be attributable to an Ontario permanent establishment (place of business) and must be reasonable in the circumstances.

An amount is not an eligible expenditure if it was paid for services performed before the training agreement or contract of apprenticeship was registered under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act (i.e., Apprenticeship and Certification Act, 1998 or Trades Qualification and Apprenticeship Act).

The same expenditures cannot be claimed for both the ATTC and the Co‑operative Education Tax Credit.

Government assistance received in respect of the apprentice will reduce the amount of the expenditure eligible for the credit. Government assistance means assistance in any form from a government, municipality or other public authority.

This includes a grant, subsidy, forgivable loan, deduction from tax or investment allowance. It does not include the following:

• An Ontario research and development tax credit deduction under section 39 of the TA.
• A qualifying environmental trust tax credit under section 87 of the TA.
• A co‑operative education tax credit under section 88 of the TA.
• An apprenticeship training tax credit under section 89 of the TA.
• An Ontario computer animation and special effects tax credit under section 90 of the TA.
• An Ontario film and television tax credit under section 91 of the TA.
• An Ontario production services tax credit under section 92 of the TA.
• An Ontario interactive digital media tax credit under section 93 of the TA.
• An Ontario sound recording tax credit under section 94 of the TA.
• An Ontario book publishing tax credit under section 95 of the TA.
• An Ontario innovation tax credit under section 96 of the TA.
• An Ontario business‑research institute tax credit under section 97 of the TA.
• A Canadian film or video production tax credit under section 125.4 of the Income Tax Act (Canada).
• A film or video production services tax credit under section 125.5 of the Income Tax Act (Canada).
• An investment tax credit under section 127 of the Income Tax Act (Canada).

While claiming the ATTC does not reduce the amount of eligible expenditures, it is treated as taxable income and must be reported in the tax year when received.

Who is an eligible employer for the purposes of this tax credit?

Corporations with permanent establishments in Ontario subject to Ontario corporate income tax are eligible.

All sole proprietors filing Ontario personal income tax returns whose unincorporated business has a permanent establishment in Ontario are eligible.

A corporation or unincorporated business that pays a fee to an employment agency for the services of an apprentice is deemed to be the eligible employer and to employ the apprentice, not the employment agency. As well, the corporation or unincorporated business is deemed to be participating in the apprenticeship program with the apprentice, not the employment agency.

Members of a partnership may share the ATTC for each qualifying apprenticeship. Limited partners are not entitled to this credit. However, the general partners of a limited partnership are entitled to share the credit.

What is a qualifying apprenticeship?

A qualifying apprentice must meet the following conditions:

• The apprenticeship is in a qualifying skilled trade.

The eligible employer, or the eligible employer acting through a union or a local or joint apprenticeship committee, and the apprentice are participating in an apprenticeship program in which the training agreement or the contract of apprenticeship has been registered before November 15, 2017 under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act. A qualifying apprenticeship is deemed to end on the earlier of:

• The date on which the apprentice is entitled to receive the appropriate certificate under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act.
• The date, if any, on which the training agreement or contract of apprenticeship is cancelled, suspended or revoked.

What is a qualifying skilled trade?

A qualifying skilled trade is an apprenticeship trade that is regulated under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act and has been designated by the Minister of Finance. See Appendix A for a list of qualifying skilled trades.

What is an apprenticeship program?

An apprenticeship program means a program to which the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act applies or applied.

How do I claim the tax credit?

Eligible corporations claim the tax credit on schedule T2SCH552 of their T2 Corporation Income Tax Return. Eligible employers operating unincorporated businesses claim the tax credit on Form ON479 - Ontario Credits included in their personal income tax return. Members of a partnership claim their share of the ATTC on their corporate or personal tax returns.

Employers may claim a previous year's tax credit or change the amount previously claimed by requesting an amendment to their tax return. Incorporated businesses must send a written reassessment request to the Canada Revenue Agency’s tax centre that serves the corporation. The request needs to include the name of the corporation, the Business Number, the tax year and any details that apply. Relevant supporting information, such as revised financial statements and schedules, need to be attached. A Canadian‑controlled private corporation must make its request within three years of the initial assessment of the tax return. Other corporations must make their request within four years of the initial assessment of the tax return. More information is available on the Canada Revenue Agency’s webpage titled Requesting a reassessment of your T2 return.

Operators of unincorporated businesses requesting an amendment to a previous tax year should follow the instructions provided in the Canada Revenue Agency general income tax and benefit package or call the nearest Canada Revenue Agency office for assistance.

How do employers support their tax credit claims?

Although not required to be submitted with their tax return, eligible employers must keep a copy of the training agreement or contract of apprenticeship. The agreement or contract shows that the services are provided by the apprentice to the employer, the apprentice is in a qualifying skilled trade (as identified by the name and code listed in Appendix A) and it provides the commencement date of the apprenticeship. For the purpose of the ATTC, the apprenticeship program is deemed to commence on the date the training agreement or contract of apprenticeship is registered under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act.

If the agreement or contract is between the apprentice and a union or a local or joint apprenticeship committee, the employer should obtain a copy of the agreement or contract from the union or the apprentice when employment begins. This agreement or contract, along with the corporation's or unincorporated business's payroll records, are required to support an employer's claim to the tax credit.

If the agreement or contract is between the apprentice and an employment agency, the corporation or unincorporated business should obtain a copy of the agreement or contract from the employment agency or apprentice when employment begins. This agreement or contract, together with documentation from the employment agency that sets out the fees paid to the employment agency, are required to support the employer's claim for the tax credit.

For more information

For more information on the apprenticeship program including apprenticeship trades, trade codes and how to register, or on the transitional support for employers of contact centre apprentices, call the Employment Ontario Contact Centre at 1‑800‑387‑5656.

For general tax enquiries regarding this tax credit, contact the Canada Revenue Agency at 1‑800‑959‑5525, 1‑800‑665‑0354 for teletypewriter (TTY) or visit www.cra.gc.ca.

Appendix A

Service trades

• 237s Pool, Hot Tub and Spa - Service Technician
• 237t Pool, Hot Tub and Spa - Installer
• 240p Parts Technician
• 416e Electronic Service Technician
• 630a Micro Electronics Manufacturer
• 631a Network Cabling Specialist
• 634a Information Technology – Contact Centre – Technical Support Agent ^{footnote 1[1]} (see notes at the bottom of this page)
• 634b Information Technology - Hardware Technician ^{footnote 1[1]}
• 634c Information Technology - Network Technician ^{footnote 1[1]}
• 634d Information Technology – Contact Centre – Inside Sales Agent ^{footnote 2[2] footnote 3[3]}
• 634e Information Technology – Contract Centre – Customer Care Agent ^{footnote 2[2] footnote 3[3]}

Note: Effective for expenditures incurred after March 31, 2014, trade numbers 634a, 634d and 634e will not be qualifying skilled trades and will not be eligible for the ATTC.

The 2013 Ontario Economic Outlook and Fiscal Review announced that the government will provide qualifying employers with some transitional support. Transitional support will be available for employers who hired eligible apprentices in the three affected trades before May 3, 2013, and will last for up to 24 months from the date the apprentices were hired. This funding will help these apprentices complete their training.

For more information, contact Employment Ontario at 1‑800‑387‑5656.

Motive power trades

• 274l Automotive Glass Technician
• 282e Powered Lift Truck Technician
• 295a Tire, Wheel and Rim Mechanic
• 310b Auto Body and Collision Damage Repairer
• 310c Fuel and Electrical Systems Technician
• 310d Transmission Technician
• 310e Alignment and Brakes Technician
• 310g Motorcycle Technician
• 310j Truck-Trailer Service Technician
• 310k Automotive Electronic Accessory Technician
• 310q Auto Body Repairer
• 310s Automotive Service Technician
• 310t Truck and Coach Technician
• 410k Motive Power Machinist
• 410n Automotive Painter
• 421a Heavy Duty Equipment Technician
• 421c Turf Equipment Technician
• 425a Agricultural Equipment Technician
• 435a Small Engine Technician ^{footnote 1[1]}
• 435b Marine Engine Technician ^{footnote 1[1]}
• 690h Recreation Vehicle Technician

Construction trades

• 241a Terrazzo, Tile and Marble Setter
• 244g Cement (Concrete) Finisher ^{footnote 1[1]}
• 244h Restoration Mason
• 244k Precast Concrete Erector
• 244l Precast Concrete Finisher
• 253a Heat and Frost Insulator
• 253h Hazardous Material Worker ^{footnote 2[2] footnote 4[4]}
• 296a Native Residential Construction Worker
• 306a Plumber
• 307a Steamfitter
• 308a Sheet Metal Worker
• 308r Residential (Low Rise) Sheet Metal Installer ^{footnote 2[2] footnote 5[5]}
• 309a Electrician ‑ Construction and Maintenance
• 309c Electrician ‑ Domestic and Rural
• 313a Refrigeration and Air Conditioning Systems Mechanic
• 313d Residential Air Conditioning Systems Mechanic ^{footnote 1[1]}
• 339a Hoisting Engineer – Mobile Crane Operator 1 ^{footnote 1[1]}
• 339b Hoisting Engineer ‑ Tower Crane Operator
• 339c Hoisting Engineer – Mobile Crane Operator 2 ^{footnote 1[1]}
• 401a Brick and Stone Mason
• 401r Refractory Mason ^{footnote 2[2] footnote 6[6]}
• 403a General Carpenter
• 404c Painter and Decorator ‑ Commercial and Residential
• 404d Painter and Decorato ‑ Industrial
• 419a Cement Mason
• 420a Ironworker – Structural and Ornamental ^{footnote 1[1]}
• 420b Ironworker Generalist ^{footnote 2[2] footnote 7[7]}
• 424a Architectural Glass and Metal Technician ^{footnote 1[1]}
• 426a Construction ‑ Millwright
• 427a Sprinkler and Fire Protection Installer
• 428a Construction ‑ Boilermaker
• 434a Powerline Technician ^{footnote 1[1]}
• 448a Floor Covering Installer
• 449a Roofer
• 450a Construction Craft Worker
• 451a Drywall, Acoustic and Lathing Applicator
• 452a Reinforcing Rodworker
• 453a Drywall Finisher and Plasterer
• 455a Exterior Insulated Finish Systems Mechanic ^{footnote 2[2] footnote 8[8]}
• 636a Heavy Equipment Operator - Tractor Loader Backhoe
• 636b Heavy Equipment Operator - Excavator
• 636c Heavy Equipment Operator - Dozer
• 637c Concrete Pump Operator ^{footnote 2[2] footnote 9[9]}

Industrial trades

• 200g Precision Metal Fabricator
• 207s Light Rail Overhead Contact Systems Linesperson ^{footnote 1[1]}
• 225a Optics Technician (Lens and Prism Maker)
• 225f Thin Film Technician ^{footnote 10[10]}
• 239b Tool and Gauge Inspector
• 246f Process Operator - Refinery, Chemical and Liquid Processes
• 246r Process Operator - Power ^{footnote 2[2] footnote 11[11]}
• 246t Process Operator - Food Manufacturing ^{footnote 2[2] footnote 12[12]}
• 246w Process Operator - Wood Products ^{footnote 2[2] footnote 13[13]}
• 255b Facilities Technician
• 255w Facilities Mechanic
• 259l Locksmith
• 263f Pump Systems Installer
• 267g Composite Structures Technician
• 268r Railway Car Technician (formerly 268a Carperson) ^{footnote 1[1]}
• 269e Entertainment Industry Power Technician^{footnote 2[2] footnote 14[14]}
• 277m Mould or Die Finisher
• 277z Hydraulic/Pneumatic Mechanic
• 278b Surface Blaster
• 289f Electrician (Signal Maintenance)
• 297a Ski Lift Mechanic
• 429a General Machinist
• 430a Tool and Die Maker
• 430m Machine Tool Builder and Integrator
• 431a Mould Maker
• 433a Industrial Mechanic Millwright
• 437a Metal Fabricator (Fitter) ^{footnote 1[1]}
• 438a Cabinetmaker
• 442a Industrial Electrician
• 443a Pattern Maker
• 446a Electric Motor System Technician ^{footnote 1[1]}
• 447a Instrumentation and Control Technician ^{footnote 1[1]}
• 456a Welder
• 456p Pressure Systems Welder ^{footnote 2[2] footnote 15[15]}
• 600p Blacksmith
• 602c Tool and Cutter Grinder
• 602h Roll Grinder/Turner
• 605b Water Well Driller
• 609c Packaging Machine Mechanic
• 610c Aircraft Maintenance Engineer
• 611b Saw Filer/Fitter
• 614a Draftsperson ‑ Mechanical Design
• 614b Draftsperson ‑ Plastic Mould Design
• 614c Draftsperson ‑ Tooling and Die Design
• 615a Bearings Mechanic
• 616f Fitter Welder
• 617a Electrical Control (Machine) Builder
• 630b Surface Mount Assembler
• 630t Tool/Tooling Maker ^{footnote 1[1]}
• 636e Elevating Devices Mechanic
• 638a Tractor‑Trailer Commercial Driver ^{footnote 2[2] footnote 16[16]}
• 661h Fitter ‑ Assembler (Motor Assembly)
• 670c Computer Numerical Control (CNC) Programmer ^{footnote 9[9]}
• 670d Die Designer ^{footnote 10[10]}
• 670e Mould Designer ^{footnote 10[10]}

Newly developed trades will be eligible if approved by the Minister of Finance.

Frequently asked questions

• What do I do if I am hiring an apprentice who was previously registered with another company or who is employed through a union or employment agency?
• How do I determine the start/end date(s) of a qualifying apprenticeship?
• What is the eligible period for Ontario Youth Apprenticeship Program (OYAP) students retained as salaried apprentices after leaving high school and the completion of their OYAP program?
• When an apprentice is registered for two separate trades simultaneously, can the business claim the credit for both trades?
• What do I do if I forgot to claim the apprenticeship training tax credit?

What do I do if I am hiring an apprentice who was previously registered with another company or who is employed through a union or employment agency?

As the apprentice’s employer, it is important that you request and obtain a copy of the original training agreement or contract of apprenticeship that has been registered under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act (i.e., Apprenticeship and Certification Act, 1998 or Trades Qualification and Apprenticeship Act) before signing a new training agreement. These documents are used to substantiate claims and to verify the eligible apprenticeship period.

Note: employers cannot request original training agreements or contracts of apprenticeship from the Ministry of Labour, Training and Skills Development unless they are a party to that contract or have obtained written consent from the apprentice.

How do I determine the start/end date(s) of a qualifying apprenticeship?

The apprenticeship begins on the date the original training agreement or contract of apprenticeship has been registered under the Ontario Colleges of Trades and Apprenticeship Act, 2009 or a predecessor of that Act (i.e., Apprenticeship and Certification Act, 1998 or Trades Qualification and Apprenticeship Act) with the Ministry of Labour, Training and Skills Development.

For apprenticeship programs that commence on or after April 24, 2015, the eligibility period extends up to 36 months from the original registration date. For apprenticeship programs that commenced before April 24, 2015, for eligible expenditures incurred after March 26, 2009, the eligibility period extends up to 48 months from the original registration date.

A business employing an apprentice who was registered with a previous employer may still claim the apprenticeship training tax credit on eligible expenditures paid by it to the apprentice provided the eligible apprenticeship period has not ended. The apprenticeship period is still considered to have begun on the original registration date (i.e., the date the original training agreement or contract of apprenticeship was registered with the ministry by the first employer, or the first employer acting through a union or a local or joint apprenticeship committee and the apprentice.)

What is the eligible period for Ontario Youth Apprenticeship Program (OYAP) students retained as salaried apprentices after leaving high school and the completion of their OYAP program?

The apprenticeship training tax credit eligibility begins on the date the original training agreement or contract of apprenticeship was registered under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act (i.e., Apprenticeship and Certification Act, 1998 or Trades Qualification and Apprenticeship Act) with the Ministry of Labour, Training and Skills Development.

For apprenticeship programs that commence on or after April 24, 2015, the eligibility period extends up to 36 months from the original registration date.

For apprenticeship programs that commenced before April 24, 2015, for eligible expenditures incurred after March 26, 2009, the eligibility period extends up to 48 months from the original registration date.

When an apprentice is registered for two separate trades simultaneously, can the business claim the credit for both trades?

Yes. The business would have to allocate the eligible expenditures to each specific trade.

What do I do if I forgot to claim the apprenticeship training tax credit?

Corporations and unincorporated businesses may file adjustments to a tax return for a previous tax year within certain time limits. Requests for adjustments should be directed to the Canada Revenue Agency tax centre that serves your business.

The apprenticeship training tax credit for the various periods are as follows:

For more information on reassessments please read:

• Unincorporated businesses
• Corporations