Apprenticeship training tax credit eliminated

The province of Ontario provided employers who hired and trained eligible apprentices in designated construction, industrial and motive power, and certain service trades with a refundable tax credit, the Apprenticeship Training Tax Credit (ATTC). The maximum such credit was $5,000 per qualified apprentice per year for the first 36 months of an apprenticeship program.

As announced in the recent Ontario Economic and Fiscal Review, the ATTC has been eliminated for employers with apprentices who register in an apprenticeship program after November 14, 2017. Employers with apprentices already registered in an eligible apprenticeship program on or before that date will continue to be eligible to receive the ATTC for up to 36 months.

The ATTC is to be replaced with a new Graduated Apprenticeship Grant for Employers, and details of that program can be found at https://www.fin.gov.on.ca/en/budget/fallstatement/2017/ch2.html#ch2-6-3.


The information presented is only of a general nature, may omit many details and special rules, is current only as of its published date, and accordingly cannot be regarded as legal or tax advice. Please contact our office for more information on this subject and how it pertains to your specific tax or financial situation.

Posted: Sunday, January 20th, 2019 | Categories: Tax Alerts.

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