Apprenticeship Incentives | Partners for Employment Centre
FOR EMPLOYERS
Apprenticeship Training Tax Credit
The information on this page is only applicable to employers who hire and train apprentices in certain skilled trades in apprenticeship programs that commenced on or before November 14, 2017. The Apprenticeship Training Tax Credit is not available to apprenticeship programs that commenced on or after November 15, 2017.skilled trades in apprenticeship programs that commenced on or before November 14, 2017. The Apprenticeship Training Tax Credit is not available to apprenticeship programs that commenced on or after November 15, 2017.
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For apprenticeship programs that commenced on or after April 24, 2015 and before November 15, 2017, eligible expenditures incurred during the first 36 months of the apprenticeship program qualify for the purposes of the credit.
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For apprenticeship programs that commenced before April 24, 2015, eligible expenditures incurred after March 26, 2009, and during the first 48 months of the apprenticeship program, qualify for purposes of the tax credit.
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How much money could I receive?
The Apprenticeship Training Tax Credit is a refundable tax credit. The tax credit is based on salaries and wages paid to an apprentice. Qualifying businesses can claim 25 per cent of eligible expenditures (30 per cent for small businesses) made during the first 36 months of an apprenticeship program that commenced on or after April 24, 2015, and before November 15, 2017. The maximum credit for each apprenticeship is $5,000 per year. The maximum credit over the first 36‑month period of the apprenticeship is $15,000.
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Do I qualify?
The tax credit is available to businesses that:
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have permanent establishments in Ontario
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pay Ontario income tax
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incur eligible expenses in training apprentices in certain skilled trades.
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Eligible skilled trades
There are over 150 skilled trades in Ontario in four sectors: construction, industrial/manufacturing, motive power and service. Over 120 of these trades are currently eligible for the tax credit.
Apprenticeship Completion
Employer Bonus
You can apply for this $1,000 taxable cash grant when your apprentice has:
completed all required classroom and on-the-job training received final certification
a Certificate of Apprenticeship or a Certificate of Qualification, depending on the trade
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How to qualify
To qualify for the Apprenticeship Completion Employer Bonus, you must:
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be paying corporate income tax or personal income tax in Ontario
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corporations or unincorporated businesses may apply
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companies based in Ontario or out of province may apply
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have hired and trained an apprentice in one of the following 27 trades:
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Aboriginal Child Development Practitioner
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Agricultural – Dairy Herdsperson
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Agricultural – Fruit Grower
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Agricultural – Swine Herdsperson
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Arborist
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Assistant Cook
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Baker
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Chef
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Child and Youth Worker
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Child Development Practitioner
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Developmental Services Worker
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Educational Assistant
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Gemsetter/Goldsmith
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Horse Groom
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Horse Harness Maker
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Information Technology – Contact Centre Customer Service Agent
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Information Technology – Contact Centre Sales Agent
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Information Technology - Contract Centre Technical Support Agent
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Institutional Cook
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Native Clothing & Crafts Artisan
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Relay and Instrumentation Technician
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Retail Meat Cutter
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Saddlery
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Special Events Coordinator
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Utility Arborist
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How to apply
We will send you an application once you become eligible for the Apprenticeship Completion Employer Bonus.
You’ll have 180 days from the date of the letter to fill out and return the application to us.
If you have any questions, contact your local Employment Ontario apprenticeship office.