Apprenticeship Training Tax Credit

The Apprenticeship Training Tax Credit (ATTC) is a refundable tax credit for corporations and unincorporated businesses employing apprentices in certain skilled trades during the first 36 months of an apprenticeship program.

Who Can Participate?

The tax credit is available to businesses that:

  • have permanent establishments in Ontario
  • are subject to Ontario Income Tax
  • incur eligible expenditures in training apprentices in designated skilled trades

For further details on eligibility requirements and the list of designated skilled trades, refer to the Ministry of Finance’s tax credit bulletin.

How Can I Access the Apprenticeship Training Tax Credit?

Corporations may claim the tax credit on Schedule T2SCH552 and file it with their T2 Corporation Income Tax Return. Employers operating unincorporated businesses may claim the credit on Form ON479, Ontario Credits, included in their personal income tax return.

Members of partnerships claim their share of the credit on their own corporate or personal tax returns. Limited partners cannot claim the tax credit. But, general partners of a limited partnership can claim their share of the tax credit.

Need more information?

For general tax enquiries regarding this tax credit, contact the Canada Revenue Agency at 1 800 959-5525, 1 800 665-0354 for teletypewriter (TTY) or visit

Call the toll-free Employment Ontario Contact Centre at 1-800-387-5656, TTY (telephone service for the deaf) 1 866 533-6339 for the phone number and location of the apprenticeship office in your area. Newcomers to Ontario can ask for this information in the language of their choice.