Ontario apprenticeship training tax credit

Note 

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 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.

Eligibility

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

Note 

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:

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. If you are an original party to the contract, you may get a copy by calling the Employment Ontario Contact Centre at 1-800-387-5656.

If you are employing an apprentice who previously registered a contract with the Ministry of Labour, Training and Skills Development, you must get a copy of the original contract of apprenticeship or training agreement from the apprentice or get written consent from the apprentice to request a copy.

Note

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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