Open
Source verified July 6, 2026
APCHQ — Apprenticeship job creation tax credit
Non-refundable tax credit for employers hiring eligible apprentices
Funding available
$ 2,000
Deadline
Open continuously
Location
Quebec, 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.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Attract or retain talent
- Obtain certifications or accreditations
- Develop workforce skills
Eligible Funding
- Maximum amount : 2,000 $
- Up to 10% of project cost
Eligible candidates
Eligible Industries
- All industries
Location
- Quebec
Legal structures
- For-profit business
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
- Form T2038(IND), Investment Tax Credit (Individuals)
Official resources
Application form
Eligibility
Who is eligible?
- Employers.
Eligible expenses
- Eligible salaries and wages payable to eligible apprentices for employment after May 1, 2006.
How to apply
- File Form T2038(IND), Investment Tax Credit (Individuals), to claim the AJCTC on your individual income tax return.
- Claim the credit on line 41200 – Investment tax credit.
- Any unused credit may be carried back 3 years and carried 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.
Frequently Asked Questions about the APCHQ — Apprenticeship job creation tax credit Program
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:
Eligible salaries and wages must be paid to eligible apprentices for employment after May 1, 2006.
The apprentice must work in a prescribed trade, including Red Seal Trades.
The apprenticeship contract must be in its first two years and registered with a federal, provincial, or territorial government.
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 the province of Quebec.
Is the APCHQ — Apprenticeship job creation tax credit a grant, loan, or tax credit?
APCHQ — Apprenticeship job creation tax credit is a Tax Credits