Tax Credit
Provincial
Active
B.C. Training Tax Credit for Employers of Apprentices
Government of British Columbia (claims reviewed and paid by the Canada Revenue Agency)
Maximum Credit
Up to $4,000 per apprentice
Ongoing: claimed with your tax return. Eligible periods must end before Janua...
Difficulty
Easy
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
20%
B.C. Training Tax Credit for Employers of Apprentices provides up to $4,000 per apprentice. A refundable B.C. income tax credit for employers whose employees are apprentices in programs administered through SkilledTradesBC. Applications are accepted on an ongoing basis.
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Eligibility & Details
What this program funds and who can apply
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Program Description
A refundable B.C. income tax credit for employers whose employees are apprentices in programs administered through SkilledTradesBC. The basic credit is 20% of an apprentice's eligible salary and wages, up to $4,000, during the first 24 months of a non-Red Seal program; completion credits of 15% of the wages paid in the 12 months before the apprentice finishes level 3 (up to $2,500) or level 4 (up to $3,000) apply to Red Seal and non-Red Seal programs alike. An enhanced credit adds up to half again for apprentices registered under the Indian Act or who qualify for the federal disability tax credit. Both individuals and corporations subject to B.C. income tax can claim, through Schedule 428 with a T2 return or form T1014-1 with a T1 return, and eligible periods must end before January 1, 2028.
Eligibility Requirements
- Both individuals and corporations may claim, if subject to B.C. income tax for the year: an individual resident in B.C. on the last day of the taxation year, or a corporation with a permanent establishment in B.C. at any time in the year
- The employee must work in a business carried on in B.C. during the taxation year, in a position related to the program they are registered in through SkilledTradesBC
- Basic credit: the employee has signed an apprenticeship agreement under the Skilled Trades BC Act, is registered in a non-Red Seal program and is in the first 24 months of the agreement
- Completion credit: the employee completes level 3 or level 4 of a Red Seal or non-Red Seal program, by work-based hours, a specific technical training level or graduation, depending on the program
- Enhanced credit: available where the employer is entitled to a basic or completion credit, or received the federal apprenticeship job creation tax credit for the year, and the apprentice is registered under the Indian Act or qualifies for the federal disability tax credit
- Active members of a partnership can claim their proportionate share of the partnership's credit
- Not available to a corporation exempt from tax under Section 27 of the Income Tax Act, a corporation whose taxable income is exempt under Part 1 of the federal Income Tax Act, or a corporation directly or indirectly controlled by either
- No credit when the employee obtains trade certification by challenging the program
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Easy
Competition
Low
First-Timer
Friendly
Funding Details
- Amount
- Up to $4,000 per apprenticeBasic credit: 20% of eligible salary and wages, up to $4,000, for an employee in the first 24 months of a non-Red Seal apprenticeship. Completion credit, Red Seal and non-Red Seal programs: 15% of the eligible salary and wages paid in the 12 months before the employee completes the level, up to $2,500 for level 3 and up to $3,000 for level 4. Enhanced credit for employers of First Nations individuals registered under the Indian Act or persons who qualify for the federal disability tax credit: 50% of the basic credit up to $2,000, 50% of the level 3 completion credit up to $1,250, 50% of the level 4 completion credit up to $1,500, or, for employers who received the federal apprenticeship job creation tax credit, 5.5% of eligible salary and wages up to $1,000. The credit is refundable but is first applied against total income tax payable.
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 20% of eligible costs
- Deadline
- Ongoing: claimed with your tax return. Eligible periods must end before January 1, 2028; claims are due within 36 months of the relevant tax year end
Program Scorecard
Competition, effort, and approval at a glance
Competition
Low
Deadline
Ongoing
Approval
Entitlement
Accessibility
4/5
Accessible — straightforward requirements
Competition
1/5
Low competition — good odds of approval
Difficulty
2/5
Easy — minimal documentation
Approval Rate
Processing Time
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How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipEverything you need to support the claim sits on the apprentice's SkilledTradesBC transcript, and the 24-month clock for the basic credit runs from the registration date shown there, not from when the person started working in the trade, so get new hires registered promptly.
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Success Profile
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Evaluation Criteria
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The pitfalls, the checklist and the reviewer notes are in the Playbook below. See what it includes ↓
What's in this Playbook
Everything you need to claim B.C. Training Tax Credit for Employers…
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 5-document checklist with what each reviewer is actually checking
- Your Application Game Plan — the print-ready PDF the preview below describes
- 5-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 1-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
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Application Playbook
Step-by-step process, required documents, and expenses
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5 steps
5 docs
Application Steps
1
Confirm the apprentice's program Check the employee's SkilledTradesBC transcript for the registration date and program, and use the province's table of eligible programs to see whether it is Red Seal or non-Red Seal and what completes levels 3 and 4.
Required Documents 5
✓ Corporations: Schedule 428, British Columbia Training Tax Credit, filed with the T2 Corporation Income Tax Return
✓ Individual employers: form T1014-1, British Columbia Training Tax Credit (Employers), filed with the T1 return
Eligible Expenses 3
Ineligible Expenses 5
Claim timing
Deadline Notes
Ineligible Organizations
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The full guide for this program also covers:
- 4 more application steps
- 3 more required documents
- 3 eligible expenses
- 5 ineligible expenses
- Claim timing
- Deadline notes
- Ineligible organizations
Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
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1 partners
Compatible Programs
Combined Funding Potential
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Clawback Risk
Low Risk
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How B.C. Training Tax Credit for Employers… Compares
Side-by-side with similar programs
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|---|---|---|---|---|
| B.C. Training Tax Credit for Employer... | up to $4,000, | Easy | Tax Credit Offset | Ongoing: claimed with... |
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| Ontario Innovation Tax Credit | Up to 8% tax credit | Moderate | Tax Credit Offset | Ongoing |
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Frequently Asked Questions
Quick answers to the questions founders most often ask about B.C. Training Tax Credit for Employers…
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Who can claim the B.C. training tax credit for employers?
Individuals and corporations subject to B.C. income tax who employ an apprentice registered with SkilledTradesBC in a position related to their program, in a business carried on in B.C. Tax-exempt corporations, corporations exempt under Section 27 of the Income Tax Act and corporations they control cannot claim it.
How much is the credit?
The basic credit is 20% of eligible wages up to $4,000 for the first 24 months of a non-Red Seal program. Completion credits are 15% of the prior 12 months' wages, up to $2,500 for level 3 and $3,000 for level 4. Enhanced credits add more for apprentices registered under the Indian Act or who qualify for the disability tax credit.
Can I claim it for a Red Seal apprentice?
Not the basic credit, which is for non-Red Seal programs; the federal apprenticeship job creation tax credit covers the first 24 months of Red Seal programs. Completion credits at levels 3 and 4 apply to both Red Seal and non-Red Seal programs.
How do I claim it?
Corporations complete Schedule 428 and file it with their T2 return. Individual employers complete form T1014-1 and file it with their T1 return. The credit is refundable after first reducing your income tax payable.
Is there a deadline?
Eligible periods must end before January 1, 2028. Basic credits must be claimed within 36 months of the end of the tax year the wages were paid, and completion credits within 36 months of the end of the tax year the apprentice completed the level.
Is the credit taxable?
Yes. The province says the credit is government assistance and must be included either in taxable income or as a reduction of expenses or costs.
Browse More Funding
Full Playbook: B.C. Training Tax Credit for Employers…
5 steps · 5 docs · reviewer insights