Ontario apprenticeship training tax credit

You can claim this refundable tax credit if you are a corporation that provided a qualifying apprenticeship at a permanent establishment in Ontario for a student enrolled in a qualifying skilled trade.

A list of qualifying skilled trades is available in the Ontario Ministry of Finance’s publication called Apprenticeship Training Tax Credit.

The credit is equal to a specified percentage of the eligible expenditures incurred by the corporation for a qualifying apprenticeship.

For eligible expenditures incurred for a qualifying apprenticeship starting after April 23, 2015, the general rate of this credit is 25%. The rate for small businesses (with salaries or wages of $400,000 or less per year) is 30%. The maximum credit for a qualifying apprenticeship is $5,000 per year to a maximum of $15,000 over the first 36 months of the qualifying apprenticeship.

Before April 24, 2015, these rates were respectively 35% to 45%. The maximum credit for each apprentice was $10,000 per year to a maximum of $40,000 over the first 48 months of the qualifying apprenticeship.


To be a qualifying apprenticeship, the apprenticeship must meet the following conditions:

  • the apprenticeship must be in a qualifying skilled trade approved by the Ministry of Training, Colleges and Universities (Ontario) as well as designated by the Ontario minister of Finance; and
  • the corporation and the apprentice must be participating in an apprenticeship program in which the training agreement has been registered under the Ontario College of Trades and Apprenticeship Act, 2009 or the Apprenticeship and Certification Act, 1998 or in which the contract of apprenticeship has been registered under the Trades Qualification and Apprenticeship Act.

Eligible expenditures are:

  • salaries and wages (including taxable benefits) paid to an apprentice in a qualifying apprenticeship; or
  • fees paid to an employment agency for the provision of services performed by an apprentice in a qualifying apprenticeship.

Claiming the credit

File a completed Schedule 552, Ontario Apprenticeship Training Tax Credit, with your return.

Keep a copy of the training agreement or contract of apprenticeship to support your claim. If you have lost or misplaced this document, please request a copy from the apprentice or the Ontario Ministry of Training, Colleges and Universities (MTCU) if you are an original party to the contract.

If you are employing an apprentice who previously registered a contract with the MTCU, you must obtain a copy of the original contract of apprenticeship or training agreement from the apprentice, or obtain written consent from the apprentice before contacting the MTCU.


If you are unable to provide this documentation upon request, your claim may be denied.

For more information on the credit, see the schedule and section 89 of the Taxation Act, 2007 (Ontario).

On line 454 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the refundable credit you are claiming.

Forms and publications

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