Federal
Effective May 2, 2006, a tax credit can be claimed by a company that employs an apprentice in one of the following 45 categories. The credit only applies to the first 24 months of an apprenticeship program. The credit is equal to the lesser of $2,000 and 10% of eligible salary.
For additional information:
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns409-485/412/jctc-eng.html
Ontario
The Apprenticeship Training Tax Credit (ATTC) is a refundable tax credit. It is available to employers who hire and train apprentices in certain skilled trades. The Canada Revenue Agency (CRA) administers the program on behalf of Ontario through the federal income tax system.
The credit is equal to a specified percentage (30%) of the wages. The maximum credit for each apprentice is $5,000 per year to a maximum credit of $15,000 over the first 36-month period of the qualifying apprenticeship.
In order to claim the apprenticeship tax credit, the employee must first register by calling the Provincial Ottawa District Office at 613.731.7100.
For additional information:
http://www.fin.gov.on.ca/en/credit/attc/