Administered by Government of British Columbia · Last verified: July 2026
This refundable tax credit goes to B.C. employers who hire apprentices enrolled in eligible programs through SkilledTradesBC. There is a basic credit for the first two years of non-Red Seal programs, a completion credit when an apprentice finishes level three or four, and an enhanced credit for First Nations apprentices and apprentices with disabilities. Sole proprietors, partnerships, and corporations can all claim it.
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 eligibilityBC Training Tax Credit for Employers is generally open to incorporated, self-employed, partnership businesses, in British Columbia, in Construction & Trades, Manufacturing, Other. Confirm the full criteria on the official program page before applying.
The estimated value is 20% of wages up to $4,000 basic, plus completion and enhanced amounts up to $6,000. 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. Hire and register an apprentice in an eligible SkilledTradesBC program 2. Track eligible salary and wages paid during the eligible period 3. Claim the credit on Schedule 428 with your T2 return, or form T1014-1 with your T1 return, within 36 months of the tax year end
Basic credit eligible period must end before January 1, 2028.
20% of eligible apprentice salaries
TAX CREDIT15% of eligible expenditures, up to $2 million in expenditures per property
TAX CREDIT17.5% of eligible labour costs