British Columbia training tax credit - British Columbia - Canada

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Source verified April 30, 2026

British Columbia training tax credit

Refundable tax credit for employer apprenticeship wages

Offered by

Government of British Columbia (BC)

Official source: canada.ca

Funding available

$ 6,000

Deadline

Open continuously

Location

British Columbia, Canada

Who can apply

Taxable corporations with a permanent establishment in British Columbia.

See full eligibility

Overview

This refundable tax credit supports employers that pay wages to apprentices registered in prescribed programs administered through SkilledTradesBC. It applies to basic, completion, and enhanced credits for eligible apprenticeship levels and employee categories.

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Opportunity Score

Moderate potential, but conditions must align.

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

Government of British Columbia (BC)

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

Determine your project

Validate your eligibility

Activities funded

Employing apprentices in eligible Red Seal or non-Red Seal apprenticeship programs.
Supporting apprentices through the first 24 months of training.
Supporting apprentices when they complete level 3 or 4 of the program.

Documents Needed

Schedule 428, British Columbia Training Tax Credit
Schedule 5, Tax Calculation Supplementary – Corporations
Corporate tax return

Official resources

Official page

British Columbia training tax credit

Program guide

British Columbia Training Tax Credit (2010 and later tax years)

British Columbia Training Tax Credit (2017 and later tax years)

British Columbia Training Tax Credit (2019 and later tax years)

Application form

BRITISH COLUMBIA TRAINING TAX CREDIT (2010 and later tax years)

British Columbia Training Tax Credit (2015 and later tax years)

British Columbia Training Tax Credit (2020 and later tax years)

Supporting document

British Columbia Training Tax Credit (2009 and later tax years)

British Columbia Training Tax Credit (2015 and later tax years)

British Columbia Training Tax Credit (2017 and later tax years)

British Columbia Training Tax Credit (2019 and later tax years)

Eligibility

Who is eligible?

Taxable corporations with a permanent establishment in British Columbia.
Partnerships and corporate partners claiming their share of the partnership credit.
Employers of apprentices registered in prescribed SkilledTradesBC programs.

Who is not eligible

Businesses that are not taxable corporations with a permanent establishment in British Columbia.
Employers claiming the British Columbia shipbuilding and ship repair industry tax credit in the same tax year.
Employers claiming the federal apprenticeship job creation tax credit for the same employee when it is not allowed.

Eligible expenses

Salary and wages paid to eligible apprentice employees.

Ineligible Costs and Activities

Wages already claimed under the British Columbia shipbuilding and ship repair industry tax credit.
Basic credit for Red Seal programs.
Basic or completion credit for an employee when the enhanced credit is claimed for that employee.
Basic credit if the federal apprenticeship job creation tax credit is claimed for the same employee.

Eligible geographic areas

British Columbia

How to apply

Step 1: Complete the tax credit schedule
- Fill out Schedule 428, British Columbia Training Tax Credit.
Step 2: Attach the schedule to your return
- Submit the completed schedule with your corporate tax return.
Step 3: Report the credit on Schedule 5
- Enter the total claim amount on line 679 of Schedule 5.
Step 4: File within the deadline
- Claim the credit within the required 36-month period.

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.

Frequently Asked Questions about the British Columbia training tax credit Program

What is the British Columbia training tax credit?

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 corporation with a permanent establishment in British Columbia. Employee registered in a SkilledTradesBC prescribed program. Wages paid before January 1, 2028.

What expenses are eligible under British Columbia training tax credit?

Employing apprentices in eligible Red Seal or non-Red Seal apprenticeship programs. Supporting apprentices through the first 24 months of training. Supporting apprentices when they complete level 3 or 4 of the program.