Ontario apprenticeship training tax credit


This credit is eliminated for apprenticeship programs in which the training agreement or contract of apprenticeship is registered after November 14, 2017.

You can claim this refundable tax credit if you are a corporation that provided a qualifying apprenticeship at a permanent establishment in Ontario for a student enrolled in a qualifying skilled trade.

The credit is equal to a specified percentage of the eligible expenditures incurred by the corporation for a qualifying apprenticeship.

Change in the rates and maximums of the Ontario apprenticeship training tax credit for which the training agreement or contract of apprenticeship was registered before November 15, 2017
Start of qualifying apprenticeship General rate Small business rate Maximum yearly credit Maximum number of months Maximum lifetime credit
After April 23, 2015 25% 30% $5,000 36 $15,000
Before April 24, 2015 35% 45% $10,000 48 $40,000

For eligible expenditures incurred for a qualifying apprenticeship starting after April 23, 2015, the general rate of this credit is 25%. The rate for small businesses (with salaries or wages of $400,000 or less per year) is 30%. The maximum credit for a qualifying apprenticeship is $5,000 per year to a maximum of $15,000 over the first 36 months of the qualifying apprenticeship.

Previously, the general rate was 35% and the rate for small businesses was 45%. The maximum credit for a qualifying apprenticeship was $10,000 per year to a maximum of $40,000 over the first 48 months of the apprenticeship program.


To be a qualifying apprenticeship, the apprenticeship must meet the following conditions:

  • the apprenticeship must be in a qualifying skilled trade in the opinion of the Ontario minister of Labour, Training, and Skills Development, as well as designated by the Ontario minister of Finance
  • the corporation and the apprentice must be participating in an apprenticeship program in which the training agreement has been registered under the Ontario College of Trades and Apprenticeship Act, 2009, or a predecessor of that act


Only certain skilled trades qualify for this credit. For a full list of qualifying skilled trades, go to Apprenticeship Training Tax Credit.

Eligible expenditures are equal to the following amounts:

  • salaries and wages (including taxable benefits) paid to an apprentice in a qualifying apprenticeship
  • fees paid to an employment agency for the provision of services performed by an apprentice in a qualifying apprenticeship

Claiming the credit

File a completed Schedule 552, Ontario Apprenticeship Training Tax Credit, with your return.

Keep a copy of the training agreement or contract of apprenticeship to support your claim. If you have lost or misplaced this document, request a copy from the apprentice or from the Ontario Ministry of Labour, Training and Skills Development (MLTSD) if you are an original party to the contract.

If you are employing an apprentice who previously registered a contract with the MLTSD, you must get a copy of the original contract of apprenticeship or training agreement from the apprentice, or get written consent from the apprentice before contacting the MLTSD.


If you are unable to provide this documentation upon request, your claim may be denied.

For more information on the credit, see the schedule and section 89 of the Taxation Act, 2007 (Ontario).

On line 454 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the refundable credit you are claiming.

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