Apprenticeship Job Creation Tax Credit (AJCTC)
Can you claim this credit?
Get your instant eligibility verdict plus a head start on the application. Free, no account needed.
Takes about 20 seconds. We use this program’s real eligibility rules.
Want your full match picture across 850+ programs? Take the 2-minute quiz →
Eligibility & Details
What this program funds and who can apply
Program Description
Non-refundable investment tax credit equal to 10% of eligible salaries and wages paid to apprentices in prescribed Red Seal trades during their first two years of apprenticeship. Maximum credit of $2,000 per apprentice per year. Available to all employers — corporations, sole proprietors, and partnerships. Carries back 3 years and forward 20 years.
Eligibility Requirements
- Any employer hiring apprentices in prescribed Red Seal trades
- Apprentice must be in first 2 years of apprenticeship program
- Available to corporations, sole proprietors, and partnerships
- Valid apprenticeship contract must be in place
Quick Assessment
Funding Details
- Amount
- 10% of eligible salaries, max $2,000 per apprentice per year
- Type
- Tax Credit
- Level
- Federal
- Credit rate
- Up to 10% of eligible costs
- Deadline
- Ongoing
Program Scorecard
Competition, effort, and approval at a glance
Everything you need to claim AJCTC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 4-document checklist with what each reviewer is actually checking
- 4-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 4-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
How to claim
Insider tips, common pitfalls, and what successful applicants look like
Insider TipThis is one of the most accessible tax credits in Canada — any employer with a Red Seal apprentice in their first 2 years qualifies automatically.
Success Profile
Evaluation Criteria
Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 4
Eligible Expenses 4
Ineligible Expenses 5
Claim timing
Deadline Notes
Ineligible Organizations
Applying for AJCTC? Most founders end up needing more than one template — grab the Founder Pack ($59 · saves $27 vs separate) →
Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Compatible Programs
Clawback Risk
Low RiskHow AJCTC Compares
Side-by-side with similar programs
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Apprenticeship Job Creation Tax Credi... | 10% of eligible salaries | Easy | Tax Credit Offset | Ongoing |
| Strategic Response Fund (formerly Str... | Minimum $10 million contribution | Hard | Mixed (Advance + Reimb.) | Ongoing — continuous... |
| CanExport SMEs | Up to $50,000 | Moderate | Mixed (Advance + Reimb.) | Applications accepted... |
| Ontario Innovation Tax Credit | Up to 8% tax credit | Moderate | Tax Credit Offset | Ongoing |
| Quebec R&D Tax Credit (CRIC — Researc... | 20-30% tax credit (CRIC) | Hard | Tax Credit Offset | Ongoing |
Related Programs
Other programs you might be eligible for
Frequently Asked Questions
Quick answers to the questions founders most often ask about AJCTC