Training tax credit for apprentices
Last updated on June 16, 2026The training tax credits provide refundable income tax credits for apprentices enrolled in programs administered through SkilledTradesBC.
The training tax credit for apprentices ends on December 31, 2028.
Learn about:
- Eligibility requirements
- Types of training tax credits
- How to determine your tax credit level
- What you can claim
- How to claim the credit
Eligibility
You're eligible to claim the training tax credit if you're:
- A B.C. resident at the end of December 31 of the taxation year you're claiming the credit,
- Registered with SkilledTradesBC as an apprentice in an eligible program, and
- Not enrolled in a public high school, registered in a home schooling program or attending an independent school
See our table of eligible programs and completion requirements for apprentices.
Types of training tax credits
There are three types of training tax credits:
- Basic credit for the first two levels of non-Red Seal programs
- Completion credit for level 3 or level 4 for both Red Seal and non-Red Seal programs
- Enhanced credit for eligible individuals registered as Indians under the Indian Act (Canada) or individuals who qualify for the federal disability tax credit
Basic tax credit
The basic tax credit is available when you complete the requirements for tax credit level 1 or 2 of a non-Red Seal program in the year.
Example 1 - basic tax credit (level 1 of non-Red Seal program)
If you’re registered with SkilledTradesBC for the Aircraft Maintenance Technician program (a non-Red Seal program), the completion requirement for tax credit level 1 is to have completed 1,800 work-based hours. Once your transcript shows that you have completed those hours, you'll be eligible to claim your basic tax credit of $1,000.
You’re registered with SkilledTradesBC for the Diesel Engine Mechanic program (a non-Red Seal program). The completion requirement for tax credit level 2 is to have graduated the program. Once you have graduated and received a Certificate of Qualification or Certificate of Apprenticeship, you'll be eligible for the basic tax credit. If you're also eligible for the federal Disability Tax Credit, you'll be eligible for the basic tax credit of $1,000 plus the enhanced tax credit of $500, for a total credit of $1,500.
Completion tax credit
The completion tax credit is available when you complete the requirements for tax credit level 3 or 4 of a Red Seal or non-Red Seal program in the year.
Example 3 - completion tax credit (level 3 of Red Seal program)
If you're registered with SkilledTradesBC for the Plumber program (a Red Seal program), the completion requirement for tax credit level 3 is to have completed level 3. Once your transcript shows that you have completed technical training level 3, you'll be eligible to claim your completion tax credit of $2,000.
Example 4 - completion tax credit (level 4 of Red Seal program)
If you're registered with SkilledTradesBC for the Construction Electrician program (a Red Seal program), the completion requirement for tax credit level 4 is to have graduated the program. Once your transcript shows that you have received a Certificate of Qualification, a Certificate of Qualification with an interprovincial Red Seal Endorsement or a Certificate of Apprenticeship, you'll be eligible to claim your completion tax credit of $2,500.
Example 5 - completion tax credit (level 3 and 4 of Red Seal program)
If you complete technical training level 3 of the Construction Electrician program (a Red Seal program) during 2025, you'll be entitled to a completion tax credit of $2,000 for the completion of tax credit level 3. If during the same year, you also graduate and receive a Certificate of Qualification with an interprovincial Red Seal Endorsement for the Construction Electrician program, you'll be entitled to a completion tax credit of $2,500 for the completion of tax credit level 4. The total amount of the tax credit for the 2025 taxation year will be $4,500.
If you owe $3,500 in federal and provincial taxes, you can use the training tax credit to reduce the taxes owed. You'll receive the remainder of the credit equal to $1,000 ($4,500 − $3,500) as a tax refund.
Enhanced tax credit
An enhanced tax credit is available if you're an eligible First Nations individual or an eligible person with a disability and you meet either of the following:
- You're entitled to a basic or completion tax credit for the year
- You received a federal Apprenticeship Incentive Grant for the year
- You completed the requirements for tax credit level 1 or 2 of an eligible Red Seal apprenticeship program in the period of time during the year that is after March 31, 2025
Eligible First Nations individuals are persons registered as Indians under the Indian Act (Canada). Eligible persons with disabilities are individuals who qualify for the federal disability tax credit.
The federal government ended the Apprenticeship Incentive Grant on March 31, 2025.
Effective April 1, 2025, apprentices who would have received a federal Apprenticeship Incentive Grant (had the grant still been available) will continue to receive the $500 enhanced tax credit if otherwise eligible. This means eligible apprentices in level 1 or 2 of an eligible Red Seal program will continue to receive the $500 enhanced tax credit per level completed.
See Schedule 3 of the Training Tax Credits Regulation for a list of eligible Red Seal apprenticeship programs.
For more information on how the enhanced tax credit applies, see Example 2 above.
How to determine your tax credit level
There are three ways to meet the requirements for a tax credit level:
- Complete a certain number of work-based hours
- Complete a specific technical training level, or
- Graduate from a program
Different programs have different requirements for each tax credit level. See our table of eligible programs and completion requirements.
Work-based hours
If your program requires you to complete a certain number of work-based hours, you must meet those requirements to claim the tax credit. The hours recorded on your transcript must be the same as, or greater than, the number of hours required to complete a tax credit level. See our table of eligible programs and completion requirements for information about which programs require work-based hours.
Submit your work-based hours to SkilledTradesBC to claim your credits.
Specific technical training
If your program requires you to complete specific technical training, you must have a transcript showing that you have completed that training to claim the tax credit. SkilledTradesBC will issue you a transcript once you finish the technical training and update it each time you complete a training level.
Graduating a program
To claim a credit for the final level of your program, you must graduate from the program.
To graduate a program, you must receive at least one of the following:
- Certificate of Qualification
- Certificate of Qualification with an interprovincial Red Seal Endorsement
- Certificate of Apprenticeship
You must have received a certificate from the program that you're claiming the tax credit for. You can claim only one credit for the program even if you received more than one certificate or certificate and endorsement for graduating from that program.
What you can claim
The following table outlines the amounts you can claim for each level you complete of the basic and completion training tax credit, including the enhanced credit.
| Tax credit type | Tax credit level | Regular (non-Red Seal) | Enhanced (non-Red Seal) | Regular (Red Seal) | Enhanced (Red Seal) |
|---|---|---|---|---|---|
| Basic | 1 | $1,000 | $500 | N/A | $500 |
| Basic | 2 | $1,000 | $500 | N/A | $500 |
| Completion | 3 | $2,000 | $1000 | $2,000 | $1,000 |
| Completion | 4 | $2,500 | $1,250 | $2,500 | $1,250 |
You can claim more than one tax credit in a year provided you complete the requirements for each level in the year.
Challenging a program
If you successfully challenged a Red Seal or non-Red Seal program administered through SkilledTradesBC in the year, you may be entitled to a B.C. training tax credit (certification tax credit) for that year.
If you obtained a Certificate of Qualification by successfully challenging a program, look up the program in our table of eligible programs and completion requirements. Once you find your program, look for 'graduated - received certificate' under one of the completion levels. You can claim the tax credit associated with the completion level where you find 'graduated - received certificate'.
If you're claiming a tax credit at completion level 1 or 2, complete Part 1 of the British Columbia Training Tax Credit (T1014) form. If you're claiming a tax credit for completion level 3 or 4, complete Part 2 of the same form and submit this form with your T1 personal income tax return.
Example 6 – certification tax credit (level 4 of Red Seal program)
If you successfully challenged the Carpenter program (a Red Seal program), you're entitled to claim the tax credit level associated with 'graduated - received certificate'. In this case you can claim level 4. Enter the tax credit for level 4 on line 5 in Part 2 of the British Columbia Training Tax Credit (T1014) form.
Challengers who are registered as Indians under the Indian Act (Canada) or are eligible for the federal disability credit may also claim the enhanced tax credit.
Employers of challengers are not eligible to claim the certification tax credit for those challengers.
Claiming the credit
You claim the training tax credit in the year the level is completed regardless of which year the level was started.
The training tax credit is a fully refundable tax credit. You must apply the credit against your total taxes payable. If your credit is greater than your total taxes payable, the excess of the credit will be paid out as a refund.
If you complete the requirements of more than one tax credit level during a taxation year, you can claim more than one tax credit.
Claim the training tax credit by completing British Columbia Training Tax Credit (T1014) form and submitting it with your T1 Income Tax Return to the Canada Revenue Agency.
Required documentation
If you're claiming a basic tax credit or a completion tax credit, you may be required to provide:
- A copy of your transcript from SkilledTradesBC
- A copy of the certificate you received from SkilledTradesBC if you're required to have graduated the program to be eligible for the tax credit
If you're claiming an enhanced tax credit as a First Nations individual, you may be required to provide a copy of your Certificate of Indian Status card.
If you're claiming an enhanced tax credit as a person with disabilities, you may be required to provide proof of entitlement.
Avoid denied credits
Contact us with your general questions about program eligibility.
Phone:
250-387-3332 (Victoria)
1-877-387-3332 (Toll free in Canada)
Email:
ITBTaxQuestions@gov.bc.ca
Contact Canada Revenue Agency with questions about tax credit claims.
Phone:
1-800-959-8281 (Toll free in Canada)