Apprenticeship Training Tax Credit

The provincial government supports apprenticeships by subsidizing in-school training and certifying workers to provincial industry standards. However, food processing companies may also benefit from an apprenticeship training tax credit that is available for certain types of apprenticeships.

What is it?

Financial Support to Employers for Hiring Apprentices
The provincial government offers a tax credit to companies that hire and train apprentices in certain skilled trades, including millwrights and process operators.

What is the benefit to your company?

The tax credit provides up to $5,000 per year for expenses incurred by the company for the apprenticeship. It is available for the first three years of an apprenticeship. The actual amount varies according to total salaries and wages paid by the company in the previous tax year, as shown here:

• Less than $400,000: 30% of eligible expenditures for the apprentice
• $400,000 to $600,000: 25-30% of eligible expenditures
• More than $600,000: 25% of eligible expenditures

Who Qualifies?

The tax credit is available to corporations and unincorporated businesses that have permanent establishments in Ontario. However, the tax credit applies only to trades approved by the Ontario Ministry of Finance. Most of the approved trades are construction, motive power and industrial trades, as well as service trades in information technology. All trades will be reviewed at the end of 2008. The list of approved trades and the link to the Ministry of Finance's website which provides more information, is given below.

How do I apply?

Apprenticeships must be registered by January 1, 2012. The tax credit is claimed on the Corporate Tax or Personal Income Tax return, using CT23 Schedule 114.

Where can I find more information?

Corporations:

Ministry of Revenue
Tax Compliance and Regional Operations Branch
Specialty Assessment Unit
33 King Street West
P.O. Box 629
Oshawa, ON
L1H 8X4

Tel: 905-837-3814
Fax: 905-837-3824

Or visit the ministry website at: www.rev.gov.on.ca

For information on the phase-out of the leading-edge technology portion of the CETC, general inquiries and unincorporated businesses, please contact the Ministry Information Centre toll free at:
English 1-800-263-7965 (Canada/U.S.)
Français 1-800-668-5821 (Canada/É.-U.)

Or write to:
Ministry of Revenue
Tax Advisory Services Branch
Income Tax Related Programs Section
P.O. Box 624
33 King Street West
Oshawa, ON
L1H 8H8

For information about apprenticeship trades or trade code and other hiring services and programs, you may also contact your local Ministry of Training, Colleges and Universities http://www.edu.gov.on.ca/eng/tcu/search.html or call 1-888-JOB-GROW.

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List of Qualifying Trades

Appendix A

Service Trades

• 416e Electronic Service Technician
  
• 630a Micro-Electronics Manufacturer
  
• 631a Network Cabling Specialist
  
• 634a Technical Support Agent Information Technology Call Centre (formerly Information Technology Call Centre Agent)**
  
• 634b Information Technology Hardware Technician (formerly Hardware Info. Tech. Support Analyst)**
  
• 634c Information Technology Network Technician (formerly Network Info. Tech. Support Analyst)**
• 634d Information Technology Call Centre Inside Sales Agent *** (1)
• 634e Information Technology Call Centre Customer Care Agent *** (1)

Motive Power Trades

• 240p Parts Technician
  
• 282e Powered Lift Truck Technician
  
• 295a Tire Wheel and Rim Mechanic
  
• 310b Auto Body Collision Damage Repairer, Branch 1
  
• 310c Fuel and Electrical Systems Technician
  
• 310d Transmission Technician
  
• 310e Alignment & Brakes Technician
  
• 310g Motorcycle Technician
  
• 310j Truck Trailer Service Technician
  
• 310k Automotive Electronic Accessory Technician
  
• 310q Auto Body Repairer Branch 2
  
• 310s Automotive Service Technician
  
• 310t Truck and Coach Technician
  
• 410k Motive Power Machinist
  
• 410n Automotive Painter
  
• 421a Heavy Duty Equipment Technician
  
• 421c Turf Equipment Technician
  
• 425a Agricultural Equipment Technician
  
• 435a Small Engine Mechanic
  
• 435b Marine Engine Mechanic
  
• 274l Automotive Glass Technician
  
• 690h Recreation Vehicle Technician

Construction Trades

• 237s Pool/Hot Tub/Spa Service Technician
  
• 237t Pool/Hot Tub/Spa Installer
  
• 241a Terrazzo Tile & Marble Setter
  
• 244g Cement Finisher
  
• 244h Restoration Mason
  
• 244k Precast Concrete Erector
  
• 244l Precast Concrete Finisher
  
• 253a Heat and Frost Insulator
  
• 296a Native Residential Construction Worker
  
• 306a Plumber
  
• 307a Steamfitter
  
• 308a Sheet Metal Worker
  
• 309a Electrician-Construction and Maintenance
  
• 309c Electrician-Domestic and Rural
  
• 313a Refrigeration & Air Conditioning Systems Mechanic
  
• 313d Residential Air Conditioning Systems Mechanic (formerly Residential Air Conditioning Mechanic)
  
• 339a Hoisting Engineer-Mobile 1
  
• 339b Hoisting Engineer Tower Crane Operator
  
• 339c Hoisting Engineer-Mobile 2
  
• 401a Brick & Stone Mason
  
• 403a General Carpenter
  
• 404c Painter & Decorator Commercial & Residential
  
• 404d Painter and Decorator -Industrial
  
• 419a Cement Mason
• 420a Ironworker
• 424a Glazier & Metal Mechanic
  
• 426a Construction-Millwright
  
• 427a Sprinkler and Fire Protection Installer
  
• 428a Construction-Boilermaker
  
• 434a Lineworker
  
• 434b Construction Lineworker
  
• 448a Floor Covering Installer
  
• 449a Roofer
  
• 450a Construction Craft Worker
  
• 451a Drywall Acoustic/Lathing Applicator
  
• 452a Reinforcing Rodworker
  
• 453a Drywall, Finisher and Plasterer
• 455a Exterior Insulated Finish Systems Mechanic *** (2)
  
• 636a Heavy Equipment Operator: Tractor Loader Backhoe
  
• 636b Heavy Equipment Operator: Excavator
  
• 636c Heavy Equipment Operator: Dozer

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Industrial Trades

• 200g Precision Metal Fabricator
  
• 207s Electrician: Power House Operator
  
• 225a Optics Precision Lens & Prism Maker
  
• 225f Thin Film Optician*
  
• 239b Tool & Gauge Inspector
  
• 246f Process Operator: Refinery, Chemical, & Liquid
• 246r Process Operator - Power *** (3)
• 246t Process Operator - Food Manufacturing *** (4)
  
• 267g Composite Structures Technician
• 269e Entertainment Industry Power Technician *** (4)
  
• 277z Hydraulic/Pneumatic Mechanic
  
• 289f Electrician (Signal Maintenance)
  
• 429a General Machinist
  
• 430a Tool & Die Maker
  
• 430m Machine Tool Builder and Integrator
  
• 431a Mould Maker
  
• 433a Industrial Mechanic (Millwright)
  
• 437a Metal Fabricator (Fitter) (formerly Fitter (structural Steel/ Plateworker))**
  
• 438a Cabinetmaker
  
• 442a Industrial Electrician
  
• 443a Pattern Maker
  
• 446a Electric Motor System Technician (formerly Electric Motor Rewind Mechanic)**
  
• 447a Instrumentation and Control Technician (formerly Industrial Instrument Mechanic)
  
• 602c Tool and Cutter Grinder
  
• 602h Roll Grinder/Turner
  
• 609c Packaging Machine Mechanic
  
• 610c Aircraft Maintenance Engineer
  
• 611b Saw Filer/Fitter
  
• 614a Draftsperson-Mechanical Design
  
• 614b Draftsperson-Plastic Mould Design
  
• 614c Draftsperson-Tooling and Die Design
  
• 615a Bearings Mechanic
  
• 616f Fitter Welder
  
• 617a Electrical Control (Machine) Builder
  
• 630b Surface Mount Assembler
  
• 630t Tool Maker
  
• 636e Elevating Devices Mechanic
• 638a Tractor-Trailer Commercial Driver*** (5)
  
• 661h Fitter-Assembler (Motor Assembly)
  
• 670c CNC Programmer*
  
• 670d Die Designer*
  
• 670e Mould Designer*
  
• 255b Facilities Technician
  
• 255w Facilities Mechanic
  
• 259l Locksmith
  
• 268a Railway Car Technician (formerly 268a Carperson)**
  
• 297a Ski Lift Mechanic
  
• 600p Blacksmith
  
• 278b Surface Blaster
  
• 456a Welder
  
• 605b Water Well Driller
  
• 263f Pump Systems Installer/Mechanic
  
• 277m Mould or Die Finisher
  

*These trades have been approved by the Minister of Finance effective May 1, 2006.

**These trade names have changed, the trade codes remain the same with the exception of 268a which has changed to 268r (Railway Car Technician). Apprentices who are still within the 36 month training period and who are registered under the old trade names are still eligible for the tax credit.

*** ATTC eligibility will be retroactive to the date (idicated below for each trade) that the Ministry of Training, Colleges and Universities introduced the respective apprenticeship program.

1. August 14, 2006
2. December 19, 2006
3. March 2, 2006
4. March 30, 2007
5. December 22, 2005
6. June 12, 2006
   

Newly developed trades will be eligible if approved by the Minister of Finance.