Apprenticeship Training Tax Credit – Ontario Ministry of Finance

The Apprenticeship Training Tax Credit (ATTC) was designed by Ontario’s Ministry of Finance to encourage employers in the trades to register new apprentices in sectors where there is a high demand for skilled workers.

  • Amount: Up to 25-30% of an apprentice’s wages during first 36 months of training; can provide tax relief for training started April 24, 2015 or later. Max $5,000/year to a max $15,000/3 years.
  • Timeline: Open. Companies may file for this tax credit annually. Unused credit can be carried back 3 years and carried forward 20 years.
  • Eligibility: Employers must be based in Ontario and employ apprentices registered in any of Ontario’s approved trades.