Apprenticeship Training Tax Credit

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Apprenticeship Training Tax Credit

The Apprenticeship Training Tax Credit (ATTC) is a refundable tax credit for corporations and unincorporated businesses employing apprentices in certain skilled trades during the first 48 months of an apprenticeship program:

https://www.fin.gov.on.ca/en/credit/attc/

Who Can Participate?

The tax credit is available to businesses that:

  • have permanent establishments in Ontario
  • are subject to Ontario Income Tax
  • incur eligible expenditures in training apprentices in designated skilled trades

For further details on eligibility requirements and the list of designated skilled trades, refer to the tax credit bulletin or contact the Ministry of Revenue, Tax Advisory Services Branch at (905) 837-3814.

How Can I Access the Apprenticeship Training Tax Credit?

Corporations may claim the tax credit on Schedule T2SCH552 and file it with their T2 Corporation Income Tax Return. Employers operating unincorporated businesses may claim the credit on Form ON479, Ontario Credits, included in their personal income tax return. Members of partnerships claim their share of the credit on their own corporate or personal tax returns.

For more information visit the Apprenticeship Training Tax Credit page, or contact the Ministry of Revenue, Tax Advisory services Branch at (905) 837-3814. Call the toll-free Employment Ontario Hotline at 1-800-387-5656, TTY (telephone service for the deaf) 1-866-533-6339 for the phone number and location of the apprenticeship office in your area. Newcomers to Ontario can ask for this information in the language of their choice.

References:
  • http://www.tcu.gov.on.ca/eng/employers/taxcredit.html
  • http://www.tcu.gov.on.ca/eng/employers/jobgrow.html
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Author: AllOntario Team

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