Stacking

Can you stack Apprenticeship Job Creation Tax Credit and Student Work Placement Program (SWPP)?

Yes. Apprenticeship Job Creation Tax Credit and Student Work Placement Program (SWPP) 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 $9K+ in potential value.

01/Tax Credit

Apprenticeship Job Creation Tax Credit

Up to $2,000 per apprentice per year

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.

Who qualifies: incorporated, self-employed, partnership; all of Canada; Construction & Trades, Manufacturing
02/Grant

Student Work Placement Program (SWPP)

Up to $7,000 per student

Subsidy for hiring post-secondary students for paid work placements. Government covers 50 to 70 percent of wages. Connects you to talent and reduces hiring cost dramatically.

Who qualifies: incorporated, self-employed, partnership; all of Canada; all industries

How to stack them

  1. 01Confirm you meet each program's eligibility on its own. Apprenticeship Job Creation Tax Credit and Student Work Placement Program (SWPP) are assessed separately.
  2. 02Apply to each program through its own application. There is no combined form.
  3. 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.
  4. 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.