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APCHQ — Apprenticeship job creation tax credit
Non-refundable tax credit for employers hiring eligible apprentices
Last Update: March 3, 2026
Funding available
$ 2,000
Timeline
- Open continuously
Location
Canada
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.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop workforce skills
Eligible Funding
- Maximum amount : 2,000 $
- Up to 10% of project cost
Timeline
- Open continuously
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
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Hiring and employing eligible apprentices in a prescribed (Red Seal) trade during the first two years of a registered apprenticeship contract.
Documents Needed
- Completed Form T2038(IND), Investment Tax Credit (Individuals)
- Individual income tax return (T1), including line 41200 (Investment tax credit)
Eligibility
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).
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.
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.
What is the APCHQ — Apprenticeship job creation tax credit?
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.
How much funding can be received?
APCHQ — Apprenticeship job creation tax credit Funds up to 10% of admissible expenses, capped at $2,000 per project.
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).
What expenses are eligible under APCHQ — Apprenticeship job creation tax credit?
Hiring and employing eligible apprentices in a prescribed (Red Seal) trade during the first two years of a registered apprenticeship contract.
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).
Where is the APCHQ — Apprenticeship job creation tax credit available?
The APCHQ — Apprenticeship job creation tax credit program is available across Canada.
Is the APCHQ — Apprenticeship job creation tax credit a grant, loan, or tax credit?
APCHQ — Apprenticeship job creation tax credit is a Tax Credits