Administered by Government of Canada · Last verified: July 2026
Hire a registered apprentice in a Red Seal trade and get a 10% federal tax credit on eligible wages paid during the first two years of their apprenticeship.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityApprenticeship Job Creation Tax Credit is generally open to incorporated, self-employed, partnership businesses, in any province or territory, in Construction & Trades, Manufacturing. Confirm the full criteria on the official program page before applying.
The estimated value is Up to $2,000 per apprentice per year. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Register the apprentice with your provincial trades authority 2. Ensure they're in a qualifying Red Seal trade 3. Track eligible wages paid 4. Claim on Schedule 31 of your T2 or T1
Annual: claim on your tax return.