Last verified: June 2026
A refundable credit for businesses that host a qualifying trainee, including a student in a recognized program or an apprentice registered in the Workplace Apprenticeship Program (PAMT). The eligible expense covers wages paid to the trainee and to the supervising employee. The base rate is 24% for corporations and 12% for individuals, rising to as high as 50% for corporations when the trainee is in a recognized program or is a person with a disability, an immigrant, or an Indigenous person.
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