Tax Credits for Employers

The Provincial and Federal governments provide income tax credits for employers of apprentices registered in Industry Training Authority (ITA) apprenticeship programs. For additional details and information please see the BC Government website.

Apprenticeship Job Creation Tax Credit for Red Seal Programs

Employers who hire apprentices registered in Red Seal programs are eligible to claim:

  • 10% of wages up to a maximum of $2,000 per year for each apprentice, for the first 24 months of registration

Completion of technical training or submission of work-based training hours by an apprentice is not required in order to claim this tax credit.

For more information visit CRA's website.

BC Basic Tax Credit for Non-Red Seal Programs

Employers who hire apprentices registered in non-Red Seal programs are eligible to claim:

  • 20% of wages up to a maximum of $4,000 per year for each apprentice, for the first 12 months of registration
  • 20% of wages up to a maximum of $4,000 per year for each apprentice, for the second 12 months of registration

Completion of technical training or submission of work-based training hours by an apprentice is not required in order to claim this tax credit.

BC Completion Tax Credit

Employers who hire apprentices are eligible to claim tax credits when those apprentices complete levels three and higher of the technical training or work based training hours or receiving a certificate (depending on the program) for their trade.

Enhanced Tax Credit for Employers

Employers of apprentices who are First Nations or who have disabilities may also be eligible for additional tax credits: