Apprenticeship Training Tax Credit

Frequently Asked Questions


What do I do if I am hiring an apprentice who was previously registered with another company or who is employed through a union or employment agency?

As the apprentice’s employer, it is important that you request and obtain a copy of the original training agreement or contract of apprenticeship that has been registered under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act (i.e., Apprenticeship and Certification Act, 1998 or Trades Qualification and Apprenticeship Act) before signing a new training agreement. These documents are used to substantiate claims and to verify the eligible apprenticeship period.

Note: employers cannot request original training agreements or contracts of apprenticeship from the Ministry of Training, Colleges and Universities unless they are a party to that contract or have obtained written consent from the apprentice.


How do I determine the start/end date(s) of a qualifying apprenticeship?

The apprenticeship begins on the date the original training agreement or contract of apprenticeship has been registered under the Ontario Colleges of Trades and Apprenticeship Act, 2009 or a predecessor of that Act (i.e., Apprenticeship and Certification Act, 1998 or Trades Qualification and Apprenticeship Act) with the Ministry of Training, Colleges and Universities.

For apprenticeship programs that commence on or after April 24, 2015, the eligibility period extends up to 36 months from the original registration date. For apprenticeship programs that commenced before April 24, 2015, for eligible expenditures incurred after March 26, 2009, the eligibility period extends up to 48 months from the original registration date.

A business employing an apprentice who was registered with a previous employer may still claim the apprenticeship training tax credit on eligible expenditures paid by it to the apprentice provided the eligible apprenticeship period has not ended. The apprenticeship period is still considered to have begun on the original registration date (i.e., the date the original training agreement or contract of apprenticeship was registered with the ministry by the first employer, or the first employer acting through a union or a local or joint apprenticeship committee and the apprentice.)


What is the eligible period for Ontario Youth Apprenticeship Program (OYAP) students retained as salaried apprentices after leaving high school and the completion of their OYAP program?

The apprenticeship training tax credit eligibility begins on the date the original training agreement or contract of apprenticeship was registered under the Ontario College of Trades and Apprenticeship Act, 2009 or a predecessor of that Act (i.e., Apprenticeship and Certification Act, 1998 or Trades Qualification and Apprenticeship Act) with the Ministry of Training, Colleges and Universities.

For apprenticeship programs that commence on or after April 24, 2015, the eligibility period extends up to 36 months from the original registration date.

For apprenticeship programs that commenced before April 24, 2015, for eligible expenditures incurred after March 26, 2009, the eligibility period extends up to 48 months from the original registration date.


When an apprentice is registered for two separate trades simultaneously, can the business claim the credit for both trades?

Yes. The business would have to allocate the eligible expenditures to each specific trade.


What do I do if I forgot to claim the apprenticeship training tax credit?

Corporations and unincorporated businesses may file adjustments to a tax return for a previous tax year within certain time limits. Requests for adjustments should be directed to the Canada Revenue Agency tax centre that serves your business.

The apprenticeship training tax credit for the various periods are as follows:

Apprenticeship program commencement date Eligible expenditures Yearly maximum per apprentice Qualifying period
On or after April 24, 2015 25 per cent (30 per cent for small businesses) $5,000 Up to 36 Months
Before April 24, 2015 (for eligible expenditures incurred after March 26, 2009) 35 per cent (45 per cent for small businesses) $10,000 Up to 48 Months

For more information on reassessments please read:


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