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British Columbia training tax credit
Refundable tax credit for employer apprenticeship wages
Last Update: April 30, 2026
Funding available
$ 6,000
Timeline
- Receipt of requests is now closed
Location
British Columbia, Canada
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
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Construction
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
- 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
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
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
Here are answers to the most common questions about the British Columbia training 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 British Columbia training tax credit?
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.
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.
Who can I contact for more information about the British Columbia training tax credit?
You can contact Government of British Columbia (BC).
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