Graduate Transitions Tax Credit


Notice to the reader: The Graduate Transitions Tax Credit ceased to be in effect as of January 1, 2005. Expenditures incurred after December 31, 2004 are not eligible for the credit.

The Graduate Transitions Tax Credit (GTTC) is a refundable tax credit that applies to qualifying expenditures hiring unemployed post-secondary graduates for positions in Ontario.  The credit is available for expenditures incurred after May 6, 1997 and before January 1, 2005.

The Benefit

The GTTC is calculated as 10% to 15% of salaries and wages paid to a maximum of $4,000 for each qualifying graduate.  Qualifying graduates must have been unemployed, or employed no more than 15 hours per week, for at least 16 of the last 32 weeks immediately preceding the first day of qualifying employment.


Eligible to a business which incurs eligible expenditures in respect of a qualifying post-secondary graduate prior to January 1, 2005 and if the qualifying employment commenced after May 6, 1997 and before July 6, 2004.

How to Apply

To claim the GTTC, complete CT23 Schedule 115 and enter the amount on Line 195 and the total number of graduates on Line 194 of the tax return.

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