The Apprenticeship Training Tax Credit (ATTC) is a refundable tax credit. It is available to employers who hire and train apprentices in certain skilled trades.
The Canada Revenue Agency (CRA) administers the program on behalf of Ontario through the federal income tax system.
The Benefit
The ATTC is based on salaries and wages paid to an apprentice. The maximum credit for each apprenticeship is $10,000 per year. The maximum credit over the first 48-month period of the apprenticeship is $40,000.
Eligibility
Available to Ontario businesses that hire and train apprentices in certain skilled trades.
How to Apply
Incorporated Business
Corporations may claim the tax credit on Schedule T2SCH552 and file it with their T2 Corporation Income Tax Return.
Unincorporated Business
Employers operating unincorporated businesses may claim the credit on Form ON479, Ontario Credits, included in their personal income tax return.
Others
Members of partnerships claim their share of the credit on their own corporate or personal tax returns.
Learn More
Visit the CRA website for more information on the ATTC.
The Ministry of Training, Colleges and Universities provides tips on hiring an apprentice for your workplace.
