Training Tax Credit

The training tax credit is for employers and apprentices who take part in eligible apprenticeship programs administered through the Industry Training Authority (ITA).

The training tax credit is effective until the end of 2017.

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

There are three main elements to the training tax credit:

  • Basic credit for non-Red Seal training programs
  • Completion credit for Red Seal and non-Red Seal training programs
  • Enhanced credit for First Nations individuals and persons with disabilities

The federal government provides a credit for employers and a grant for apprentices for Red Seal programs.

Learn more about the training tax credit for employers or apprentices:

Legislation

The following legislation applies to the training tax credit:

Shipbuilding and Ship Repair Credit

A training tax credit is available for eligible employers that employ apprentices in the B.C. shipbuilding and ship repair industry.

Useful Contacts

Contact us with your questions about program eligibility:

Contact Canada Revenue Agency with your questions about tax credit claims:

  • 1-800-959-8281 (for individuals)
  • 1-800-959-5525 (for businesses)
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