Training Tax Credit for Apprentices Frequently Asked Questions
The following will help answer your questions about the training tax credit for apprentices.
Are levels completed and tax credit levels different?
Yes. To qualify for a tax credit level you must meet certain requirements. Depending on the program, the requirements can be based on either the work hours completed or the level of technical training completed. 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. See a table of eligible programs and completion requirements (PDF) for apprentices.
Is the refund taxable for apprentices?
No. The training tax credits are not taxable for apprentices.
How do I find out what level or hours I have completed?
All the information you need to claim the credit is on your Industry Training Authority (ITA) transcript.
Do the levels or work-based hours completed before my registration with ITA qualify for the credit?
It depends. The levels or work-based hours completed before your registration with ITA only qualify if they are completed in the same year that you register with the ITA. They would not qualify if you complete them in one year and register in a later year.
For example, the levels or work-based hours would qualify if you completed them and registered with the ITA in 2015. They would not qualify if you completed them in 2014 and registered with the ITA in 2015.
What documentation do I need to apply for the training tax credit?
The documentation you need is your ITA transcript.
Who administers the training tax credit?
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 Objection should be filed within 90 days of the date of the Notice of Assessment.
I have already filed my income tax return without including my claim for the training tax credit. How can I claim the training tax credit?
You can amend your income tax return to include the training tax credit. Learn more about amending your return.