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APCHQ — Apprenticeship job creation tax credit

Q: How much funding can be received?

APCHQ — Apprenticeship job creation tax credit Funds up to 10% of admissible expenses, capped at $2000 per project.

Q: What is the deadline to apply?

The program is accepting continuous intake

Q: Is the APCHQ — Apprenticeship job creation tax credit a grant, loan, or tax credit?

APCHQ — Apprenticeship job creation tax credit is a Tax Credits

Q: Who are the financial supporters of the APCHQ — Apprenticeship job creation tax credit?

APCHQ — Apprenticeship job creation tax credit is funded by Association des professionnels de la construction et de l’habitation du Québec (APCHQ), Government of Canada

Q: Who is eligible for the APCHQ — Apprenticeship job creation tax credit program?

To be eligible for the APCHQ — Apprenticeship job creation tax credit program, you must: • Employer pays eligible salaries/wages to eligible apprentices (employment after May 1, 2006). • Apprentice works in a prescribed trade (Red Seal) within first 2 years of a registered apprenticeship contract. • Claim is made on the employer’s income tax return (investment tax credit).

Q: Who can I contact for more information about the APCHQ — Apprenticeship job creation tax credit?

You can contact Association des professionnels de la construction et de l’habitation du Québec (APCHQ).

Q: Where is the APCHQ — Apprenticeship job creation tax credit available?

The APCHQ — Apprenticeship job creation tax credit program is available across Canada.

Last Update: December 19, 2025

Canada

Non-refundable tax credit for employers hiring eligible apprentices

Tax Credits

Association des professionnels de la construction et de l’habitation du Québec

At a glance

Funding available

Financing goals

No objectives are currently available

Eligible Funding

Maximum amount : 2,000 $
Up to 10% of project cost

Timeline

Unspecified

Eligible candidates

Eligible Industries

Construction
Manufacturing

Location

Canada

Legal structures

For-profit business
Sole proprietorship

Annual revenue

All revenue ranges

Organisation size

All organization sizes

Audience

Canadians

Overview

The Apprenticeship Job Creation Tax Credit (AJCTC) is a non-refundable investment tax credit worth 10% of eligible salaries and wages, up to a maximum of $2,000 per year per eligible apprentice, to help employers create apprenticeship jobs. It supports employment of eligible apprentices in prescribed (Red Seal) trades during the first two years of a registered apprenticeship contract after May 1, 2006.

Activities funded

Hiring and employing eligible apprentices in a prescribed (Red Seal) trade during the first two years of a registered apprenticeship contract.

Eligibility

The business must be an employer that hires an eligible apprentice and pays eligible salaries or wages for employment after May 1, 2006.
The hired apprentice must work in a prescribed trade (including trades listed as Red Seal Trades).
The apprentice must be in the first two years of their apprenticeship contract.
The apprenticeship contract must be registered with a federal, provincial, or territorial government under a recognized apprenticeship program designed to certify or license individuals in the trade.

Who is eligible?

Employers hiring eligible apprentices in prescribed trades (including Red Seal trades)

Eligible expenses

Eligible salaries and wages payable to eligible apprentices (for employment after May 1, 2006).

How to apply

Confirm employer eligibility

Confirm you are an employer hiring an eligible apprentice
Ensure the employment is after May 1, 2006

Verify apprentice eligibility

Verify the apprentice works in a prescribed trade (Red Seal trade)
Confirm the apprentice is in the first two years of their apprenticeship contract
Ensure the apprenticeship contract is registered with a federal, provincial, or territorial government

Calculate the tax credit

Calculate 10% of eligible salaries and wages payable to the eligible apprentice
Apply the annual maximum of $2,000 per eligible apprentice
If related employers share the apprentice, apply special allocation rules so only one employer uses the $2,000 limit

Prepare forms and documentation

Gather the required tax forms and guides
Use Form T2038(IND) for individuals, or Form T2SCH31 for corporations
Refer to the relevant income tax package or guide (e.g., T4012)

Claim the credit on return

Claim the AJCTC on your income tax return as an investment tax credit
For individuals, report it on line 41200 and file Form T2038(IND)

Submit return and manage credits

File your income tax return with the investment tax credit claim
If applicable, carry back unused credit 3 years or carry forward 20 years

Additional information

The AJCTC is a non-refundable investment tax credit (ITC) equal to 10% of eligible salaries and wages paid to eligible apprentices for employment after May 1, 2006.
The maximum credit is $2,000 per year for each eligible apprentice.
Unused credit can be carried back 3 years and carried forward 20 years.
If two or more related employers employ the same apprentice, special rules apply so the $2,000 annual limit is allocated to only one employer.

Apply to this program

Frequently Asked Questions about the APCHQ — Apprenticeship job creation tax credit Program

Here are answers to the most common questions about the APCHQ — Apprenticeship job creation tax credit. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.