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Training tax credit for employers
British Columbia apprentice training tax credit for employers
Last Update: March 4, 2026
Funding available
$ 6,000
Timeline
- Open continuously
Location
British Columbia, Canada
Overview
Organizations that employ apprentices enrolled Industry Training Authority programs get 20% to 50% up to $6,000 in enhanced tax credits.
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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
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Construction
- Manufacturing
- Other services (except public administration)
- Public administration
Location
- British Columbia
Legal structures
- For-profit business
- Sole proprietorship
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.
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
Certain companies are not eligible for the training tax credit based on their tax-exempt status. These restrictions ensure that credits are claimed by entities contributing to BC's tax revenues.
- 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 directly or indirectly controlled by a tax-exempt entity for the aforementioned reasons.
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
This tax credit is available to businesses operating within British Columbia, Canada. Eligible locations are identified based on their subjection to B.C. income tax and operational presence.
- Businesses in British Columbia, Canada.
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
Here are answers to the most common questions about the Training tax credit for employers. 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 Training tax credit for employers?
Organizations that employ apprentices enrolled Industry Training Authority programs get 20% to 50% up to $6,000 in enhanced tax credits.
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