Can you stack Apprenticeship Job Creation Tax Credit and Co-operative Education Tax Credit?
Yes. Apprenticeship Job Creation Tax Credit and Co-operative Education Tax Credit can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice. Together they reach up to $5K+ in potential value.
Apprenticeship Job Creation Tax Credit
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.
Co-operative Education Tax Credit
A refundable Ontario tax credit for businesses that hire students enrolled in a co-operative education program at an Ontario college or university. The credit is 25% to 30% of eligible salaries and wages paid during a qualifying work placement, up to a maximum of $3,000 per placement. The 30% rate applies to employers with payroll of $400,000 or less, and 25% to those with payroll of $600,000 or more. Each work placement must last at least 10 consecutive weeks and the student must do productive paid work supervised by the employer.
How to stack them
- 01Confirm you meet each program's eligibility on its own. Apprenticeship Job Creation Tax Credit and Co-operative Education Tax Credit are assessed separately.
- 02Apply to each program through its own application. There is no combined form.
- 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
- 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.
Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.