Apprentice Tax Credit
Apprentice Job Creation Tax Credit
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/whatsnew/apprenticeship-e.html
Categories [obtained from red-seal]:
1 Agricultural Equipment Technician
2 Appliance Service Technician
3 Automotive Painter
4 Automotive Service Technician
5 Baker
6 Boilermaker
7 Bricklayer
8 Cabinetmaker
9 Carpenter
10 Concrete Finisher
11 Construction Electrician
12 Cook
13 Electric Motor System Technician
14 Electronics Technician (Consumer Products)
15 Floorcovering Installer
16 Glazier
17 Hairstylist
18 Heavy Duty Equipment Technician
19 Industrial Electrician
20 Industrial Instrument Mechanic
21 Industrial Mechanic (Millwright)
22 Insulator (Heat and Frost)
23 Ironworker (Generalist)
24 Lather (Interior Systems Mechanic)
25 Machinist
26 Metal Fabricator (Fitter)
27 Mobile Crane Operator
28 Motor Vehicle Body Repairer (Metal and Paint)
29 Motorcycle Mechanic
30 Oil Burner Mechanic
31 Painter and Decorator
32 Partsperson
33 Plumber
34 Powerline Technician
35 Recreation Vehicle Service Technician
36 Refrigeration and Air Conditioning Mechanic
37 Roofer
38 Sheet Metal Worker
39 Sprinkler System Installer
40 Steamfitter/Pipefitter
41 Tilesetter
42 Tool and Die Maker
43 Transport Trailer Technician
44 Truck and Transport Mechanic
45 Welder
Ontario
The 2004 Ontario Budget announced a new refundable tax credit for corporations and unincorporated businesses employing apprentices in certain skilled trades (see below) during the first 36 months of an apprenticeship program.
The apprenticeship training tax credit reimburses employers 30% of eligible expenditures paid or payable after May 18, 2004 and before January 1, 2011, up to a maximum tax credit of $5,000 per qualifying apprentice per taxation year. If the total salaries and wages for the previous taxation year are greater than $400,000, the rate of the tax credit is decreased to 25%.
For additional information:
www.edu.gov.on.ca/eng/tcu/employers/jobgrow.html
www.edu.gov.on.ca/eng/general/postsec/openingdoors/employers/tips.html#fourth
In order to claim the apprenticeship tax credit, the employee must first register by calling the Provincial Ottawa District Office at 613-731-7100. The Apprentice Training Tax Credit (ATTC) (PDF) form must also be completed.
List of Trades
Construction Trades
237s Pool/Hot Tub/Spa Service Technician
237t Pool/Hot Tub/Spa Installer
241a Terrazzo Tile & Marble Setter
244g Cement Finisher
244h Restoration Mason
244k Precast Concrete Erector
244l Precast Concrete Finisher
253a Heat and Frost Insulator
296a Native Residential Construction Worker
306a Plumber
307a Steamfitter
308a Sheet Metal Worker
309a Electrician-Construction and Maintenance
309c Electrician-Domestic and Rural
313a Refrigeration & Air Conditioning Systems Mechanic
313d Residential Air Conditioning Systems Mechanic (formerly Residential Air Conditioning Mechanic)
339a Hoisting Engineer-Mobile 1
339b Hoisting Engineer Tower Crane Operator
339c Hoisting Engineer-Mobile 2
401a Brick & Stone Mason
403a General Carpenter
404c Painter & Decorator Commercial & Residential
404d Painter and Decorator—Industrial
419a Cement Mason
420a Ironworker
424a Glazier & Metal Mechanic
426a Construction—Millwright
427a Sprinkler and Fire Protection Installer
428a Construction-Boilermaker
434a Lineworker
434b Construction Lineworker
448a Floor Covering Installer
449a Roofer
450a Construction Craft Worker
451a Drywall Acoustic/Lathing Applicator
452a Reinforcing Rodworker
453a Drywall, Finisher and Plasterer
636a Heavy Equipment Operator: Tractor Loader Backhoe
636b Heavy Equipment Operator: Excavator
636c Heavy Equipment Operator: Dozer
Industrial Trades
200g Precision Metal Fabricator
207s Electrician: Power House Operator
225a Optics Precision Lens & Prism Maker
225f Thin Film Optician*
239b Tool & Gauge Inspector
246f Process Operator: Refinery, Chemical, & Liquid
267g Composite Structures Technician
277z Hydraulic/Pneumatic Mechanic
289f Electrician (Signal Maintenance)
429a General Machinist
430a Tool & Die Maker
430m Machine Tool Builder and Integrator
431a Mould Maker
433a Industrial Mechanic (Millwright)
437a Fitter (Structural Steel/Plateworker)
438a Cabinetmaker
442a Industrial Electrician
443a Pattern Maker
446a Motor Rewind Mechanic (formerly Electric Motor Rewind Mechanic)
447a Industrial Instrument Mechanic
602c Tool and Cutter Grinder
602h Roll Grinder/Turner
609c Packaging Machine Mechanic
610c Aircraft Maintenance Engineer
611b Saw Filer/Fitter
614a Draftsperson-Mechanical Design
614b Draftsperson-Plastic Mould Design
614c Draftsperson-Tooling and Die Design
615a Bearings Mechanic
616f Fitter Welder
617a Electrical Control (Machine) Builder
630b Surface Mount Assembler
630t Tool Maker
636e Elevating Devices Mechanic
661h Fitter-Assembler (Motor Assembly)
670c CNC Programmer
670d Die Designer
670e Mould Designer
255b Facilities Technician
255w Facilities Mechanic
259l Locksmith
268a Railway Car Technician (formerly 268a Carperson)
297a Ski Lift Mechanic
600p Blacksmith
278b Surface Blaster
456a Welder
605b Water Well Driller
263f Pump Systems Installer/Mechanic
277m Mould or Die Finisher
Service Trades
416e Electronic Service Technician
630a Micro-Electronics Manufacturer
631a Network Cabling Specialist
634a Information Technology Call Centre Agent (formerly Help Desk Info. Tech. Support Analyst)
634b Information Technology Hardware Technician (formerly Hardware Info. Tech. Support Analyst)
634c Information Technology Network Technician (formerly Network Info. Tech. Support Analyst)
Motive Power Trades
240p Parts Technician
282e Powered Lift Truck Technician
295a Tire Wheel and Rim Mechanic
310b Auto Body Collision Damage Repairer, Branch 1
310c Fuel and Electrical Systems Technician
310d Transmission Technician
310e Alignment & Brakes Technician
310g Motorcycle Technician
310j Truck Trailer Service Technician
310k Automotive Electronic Accessory Technician
310q Auto Body Repairer Branch 2
310s Automotive Service Technician
310t Truck and Coach Technician
410k Motive Power Machinist
410n Automotive Painter
421a Heavy Duty Equipment Technician
421c Turf Equipment Technician
425a Agricultural Equipment Technician
435a Small Engine Mechanic
435b Marine Engine Mechanic
274l Automotive Glass Technician
690h Recreation Vehicle Technician