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Source verified March 4, 2026
Training tax credit for employers
Refundable tax credits for BC apprenticeship wages
Latest source updateLast Update: April 27, 2026Latest change: The grant page now centers on the 2025 T1014-1 and T2SCH428 forms, with new download instructions, separate print/fill options, and contact details.View change
Latest source update
Last Update: April 27, 2026
Latest change: The grant page now centers on the 2025 T1014-1 and T2SCH428 forms, with new download instructions, separate print/fill options, and contact details.
Training tax credit form package updated
The page content has shifted from program guidance to the current 2025 form package for the British Columbia training tax credit, including the T1014-1 employer form and the T2SCH428 corporate schedule. It now gives specific instructions to download the fillable PDF, open it in Acrobat Reader, and use the separate print and alternate-format options. The update also adds year-specific form links and contact information for questions about the credit. Eligibility and credit rules are still referenced, but the most visible change is the move to a form-and-filing instruction page.
Funding available
$ 6,000
Deadline
Open continuously
Location
British Columbia, Canada
Who can apply
Eligibility for the training tax credit is open to sole proprietors, partnerships, and corporations that are subject to B.C. income tax. Specifically, applicants must either be a resident in B.C. on the last day of the taxation year or a corporation that maintains a permanent establishment in B.C. during the taxation year. Employees must be engaged in a business based in B.C. and employed in positions related to the SkilledTradesBC programs. Active members of a partnership can claim their share of the partnership’s credit unless they are limited partners. However, corporations exempt from tax under specific sections of the Income Tax Act or controlled by exempt entities do not qualify. Employers who have apprentices in applicable programs and meet employment and salary criteria can claim the credit.
See full eligibility
Overview
This program provides refundable tax credits for British Columbia employers who hire apprentices enrolled in SkilledTradesBC-administered programs. It supports basic, completion and enhanced credits for eligible salary and wages, with amounts varying by program type and apprentice status.
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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 : 6,000 $
- Up to 20% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- British Columbia
Legal structures
- Sole proprietorship
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Indigenous Peoples
- Persons with Disabilities
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
The training tax credit in B.C. facilitates employers in reducing their tax liability by hiring apprentices in specific skilled trades programs. Projects eligible for this tax credit focus on employing and training apprentices through structured programs.
- Employ apprentices enrolled in non-Red Seal programs for up to the first 24 months to claim a basic tax credit.
- Employ apprentices in any program—Red Seal or non-Red Seal—completing level 3 or 4 of their training for a completion tax credit.
- Support apprentices from First Nations or those with disabilities to claim an enhanced tax credit in addition to the basic or completion tax credits.
Documents Needed
- Employee transcript from SkilledTradesBC
- Certificate of Qualification or Certificate of Apprenticeship, if required
- Certificate of Indian Status card, if claiming the enhanced credit for a First Nations individual
- Proof of entitlement, if claiming the enhanced credit for a person with disabilities
- Completed Schedule 428 or T1014-1 form
Official resources
Application form
Eligibility
Who is eligible?
Eligibility for the training tax credit is open to sole proprietors, partnerships, and corporations that are subject to B.C. income tax. Specifically, applicants must either be a resident in B.C. on the last day of the taxation year or a corporation that maintains a permanent establishment in B.C. during the taxation year. Employees must be engaged in a business based in B.C. and employed in positions related to the SkilledTradesBC programs. Active members of a partnership can claim their share of the partnership’s credit unless they are limited partners. However, corporations exempt from tax under specific sections of the Income Tax Act or controlled by exempt entities do not qualify. Employers who have apprentices in applicable programs and meet employment and salary criteria can claim the credit.Who is not eligible
- Corporations exempt from tax under section 27 of the Income Tax Act.
- Corporations with taxable income exempt under Part 1 of the federal Income Tax Act.
- Corporations controlled by an exempt entity under those same rules.
- Shipbuilding and ship repair industry employers claiming the shipbuilding and ship repair industry tax credit.
Eligible expenses
The training tax credit in B.C. supports employers who provide apprenticeships in both Red Seal and non-Red Seal trades. This credit aims to encourage businesses to engage in vocational training by offering financial incentives.
- Employing apprentices enrolled in non-Red Seal programs to claim the basic tax credit.
- Engaging apprentices who complete level 3 or 4 of any apprenticeship program (both Red Seal and non-Red Seal) to claim the completion tax credit.
- Providing apprenticeships to First Nations individuals and persons with disabilities to claim the enhanced tax credit.
- Documenting and applying eligible salary and wages paid to apprentices during their training period.
Eligible geographic areas
- British Columbia
How to apply
- Step 1: Complete the relevant form
- Corporations complete Schedule 428.
- Individual employers complete form T1014-1.
- Step 2: Attach supporting information
- Provide the employee information and calculations required for the credit.
- Attach the required worksheets if filing on paper.
- Step 3: File with your tax return
- Submit Schedule 428 with the T2 Corporation Income Tax Return, or T1014-1 with the T1 Individual Income Tax Return.
- Step 4: Keep to the filing deadline
- Claim the credit within the applicable 36-month period after the end of the relevant tax year.
Processing and Agreement
- The Canada Revenue Agency reviews and audits claims.
- A refund is issued where appropriate after assessment.
- If the assessed amount is disputed, a Notice of Objection must be filed within 90 days of the Notice of Assessment.
Additional information
Employers can claim the training tax credit by submitting the required forms with their tax returns, and various deadlines apply for different types of credits.
- Corporations must complete Schedule 428, British Columbia Training Tax Credit and submit it with their T2 Corporation Income Tax Return.
- Individual employers must complete British Columbia Training Tax Credit (Employers) form (T1014-1) and submit it with their T1 Individual Income Tax Return.
- The basic tax credit and enhanced basic tax credit must be claimed no later than 36 months after the end of the tax year for which the eligible salaries and wages are paid.
- The completion tax credit and the enhanced completion tax credit must be claimed no later than 36 months after the end of the tax year in which the employee completed the requirements for a tax credit level.
- A deadline extension allowed claims required to be made between March 13, 2020, and December 30, 2020, to be extended to six months from the original due date or to December 31, 2020, whichever was earlier.
Contacts
Frequently Asked Questions about the Training tax credit for employers Program
What is the Training tax credit for employers?
This program provides refundable tax credits for British Columbia employers who hire apprentices enrolled in SkilledTradesBC-administered programs. It supports basic, completion and enhanced credits for eligible salary and wages, with amounts varying by program type and apprentice status.
How much funding can be received?
Training tax credit for employers Funds up to 20% of admissible expenses, capped at $6,000 per project.
Who is eligible for the Training tax credit for employers program?
To be eligible for the Training tax credit for employers program, you must:
The entity must be subject to B.C. income tax for the taxation year the credit is claimed.
The business must be carried on in B.C. during the taxation year.
A resident in B.C. on the last day of the taxation year or a corporation with a permanent establishment in B.C. qualifies.
What expenses are eligible under Training tax credit for employers?
The training tax credit in B.C. facilitates employers in reducing their tax liability by hiring apprentices in specific skilled trades programs. Projects eligible for this tax credit focus on employing and training apprentices through structured programs. Employ apprentices enrolled in non-Red Seal programs for up to the first 24 months to claim a basic tax credit.
Employ apprentices in any program—Red Seal or non-Red Seal—completing level 3 or 4 of their training for a completion tax credit.
Support apprentices from First Nations or those with disabilities to claim an enhanced tax credit in addition to the basic or completion tax credits.
Who can I contact for more information about the Training tax credit for employers?
You can contact Government of British Columbia (BC) by email at itbtaxquestions@gov.bc.ca.
Where is the Training tax credit for employers available?
The Training tax credit for employers program is available the province of British Columbia.
Is the Training tax credit for employers a grant, loan, or tax credit?
Training tax credit for employers is a Tax Credits