Apprenticeship Training Tax Credit

Ministry of Finance, Government of Ontario • Applies only to: Ontario

Your Ontario business may be eligible for a tax credit up to $5,000 per year, to hire and train an apprentice in certain skilled trades. The maximum credit amount is $15,000 over a 36-month period.

Eligible expenditures for your qualified apprenticeships include:

  • Salaries and wages (including taxable benefits)
  • Fees paid to an employment agency for services performed by an apprentice

Other conditions may apply.

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