Apprenticeship Training Tax Credit

By investing in apprentices, we're building careers, businesses and our economy.

This page shows you how the Apprenticeship Training Tax Credit may work for you.

Select the number of apprentices to calculate a tax credit for:

Assumptions

  1. This calculation represents expenditures made after March 26, 2009.
  2. Expenditures must be for services provided by the apprentice to an eligible employer during the first 48 months of the qualifying apprenticeship program;
  3. To be eligible for the tax credit, an employer must have a permanent establishment in Ontario and be subject to Ontario income tax;
  4. Salary expenditures are eligible for the tax credit including taxable benefits, and fees paid or payable to an employment agency for the services of an apprentice; and
  5. Other government assistance received by an employer may reduce the allowable credit.

Note:  This calculator has been designed for demonstration purposes only and may not represent the actual allowable amount to be claimed.

Visit the Apprenticeship Training Tax Credit for details.

For inquiries relating to the tax administration of the Apprenticeship Training Tax Credit, contact:

Canada Revenue Agency
1-800-959-5525

For questions about apprenticeship contact your local Ministry apprenticeship office or 1-888-JobGrow.