Closed
Source verified July 25, 2026
British Columbia training tax credit
Refundable tax credit for employer apprenticeship wages
Latest source updateLast Update: July 25, 2026Latest change: The Schedule 428 form now shows the 2007 and later tax years version, with revised introductory wording, form code, and contact details.View change
Latest source update
Last Update: July 25, 2026
Latest change: The Schedule 428 form now shows the 2007 and later tax years version, with revised introductory wording, form code, and contact details.
British Columbia Training Tax Credit form updated
The Schedule 428 form was updated from the 2009-and-later version to the 2007-and-later version, and the opening instructions were revised to refer to salary or wages paid after December 31, 2006. The form code changed from 0901 to 0701, and the contact line now lists a different ministry name and telephone number.
Funding available
$ 6,000
Deadline
Closed
Location
British Columbia, Canada
Who can apply
Taxable corporations with a permanent establishment in British Columbia.
See full eligibility
Overview
British Columbia Training Tax Credit is a refundable tax credit for taxable corporations with a permanent establishment in British Columbia that pay eligible apprenticeship wages through SkilledTradesBC. It offers basic, completion, and enhanced credits, with rates ranging from 5.5% to 30% for qualifying Red Seal and non-Red Seal training.
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At a glance
Funding available
Financing goals
- Develop team skills
- Attract or retain talent
- Develop workforce skills
Eligible Funding
- Maximum amount : 6,000 $
- Up to 30% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- British Columbia
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Paying salary and wages to employees enrolled in eligible apprenticeship programs administered through SkilledTradesBC.
- Paying salary and wages during the first 24 months of a non-Red Seal apprenticeship program.
- Paying salary and wages in the 12 months just before an employee completes level three or level four of an eligible apprenticeship program.
Documents Needed
- Schedule 428, British Columbia Training Tax Credit
- T2 Corporation Income Tax Return
Official resources
Program guide
Application form
Supporting document
Eligibility
Who is eligible?
- Taxable corporations with a permanent establishment in British Columbia.
- Partnerships.
- Corporations that are members of a partnership, other than specified members as defined in subsection 248(1) of the federal Income Tax Act.
Who is not eligible
- Businesses whose principal business is the construction, repair or conversion of ships.
Eligible expenses
- Salary and wages paid to employees enrolled in eligible apprenticeship programs.
Ineligible Costs and Activities
- Businesses whose principal business is the construction, repair or conversion of ships.
- Salary and wages claimed under the basic tax credit for employees in Red Seal programs.
- The basic tax credit for the same employee if the federal apprenticeship job creation tax credit is claimed.
- Part 1 or Part 2 for an employee when the enhanced tax credit is claimed for that employee in Part 3.
How to apply
- Download and save the accessible fillable PDF to your computer, then open it in Acrobat Reader 10 or later.
- File a completed copy of Schedule 428 with your T2 Corporation Income Tax Return within 36 months after the end of the tax year in which you paid the eligible salary and wages.
Processing and Agreement
- Complete Schedule 428 and attach it to the corporate tax return.
- Enter the total credit amount on line 679 of Schedule 5.
- File the claim within the applicable 36-month deadline.
Additional information
- Former eligible employees may still be counted for the period they worked for you.
- Partnerships can claim the credit, with each corporation member claiming its share.
- Special rules apply when multiple related employers claim for the same employee.
Contacts
Frequently Asked Questions about the British Columbia training tax credit Program
What is the British Columbia training tax credit?
British Columbia Training Tax Credit is a refundable tax credit for taxable corporations with a permanent establishment in British Columbia that pay eligible apprenticeship wages through SkilledTradesBC. It offers basic, completion, and enhanced credits, with rates ranging from 5.5% to 30% for qualifying Red Seal and non-Red Seal training.
How much funding can be received?
British Columbia training tax credit Funds up to 30% of admissible expenses, capped at $6,000 per project.
Who is eligible for the British Columbia training tax credit program?
To be eligible for the British Columbia training tax credit program, you must:
Taxable corporations with a permanent establishment in British Columbia.
Salary and wages paid before January 1, 2028, for employees enrolled in eligible apprenticeship programs administered through SkilledTradesBC.
Employees must perform services related to the apprenticeship program at a permanent establishment in British Columbia.
What expenses are eligible under British Columbia training tax credit?
Paying salary and wages to employees enrolled in eligible apprenticeship programs administered through SkilledTradesBC.
Paying salary and wages during the first 24 months of a non-Red Seal apprenticeship program.
Paying salary and wages in the 12 months just before an employee completes level three or level four of an eligible apprenticeship program.
Who can I contact for more information about the British Columbia training tax credit?
You can contact Government of British Columbia (BC) by email at ITBTaxQuestions@gov.bc.ca or by phone at 250-387-3332.
Where is the British Columbia training tax credit available?
The British Columbia training tax credit program is available the province of British Columbia.
Is the British Columbia training tax credit a grant, loan, or tax credit?
British Columbia training tax credit is a Tax Credits