ARCHIVED - Apprenticeship training tax credits

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ARCHIVED - Apprenticeship training tax credits


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We have archived this page and will not be updating it.

You can use it for research or reference.

Use this chart to calculate an apprenticeship training tax credit if the total of the salaries and wages paid in the previous tax year was greater than $400,000 but less than $600,000.

Reproduce the chart to do separate calculations for each qualifying apprenticeship.

Amount of eligible expenditures.* × 35% = A
Enter again the amount of eligible expenditures × 10% = B
Total of salaries and wages paid in the previous tax year − $400,000 = C
Amount from line C (if negative, enter 0) ÷ $200,000 = D
1 minus the
amount from line D		 - = (if negative, enter 0) X E
Multiply line B by line E = + F
Add lines A and F Credit amount = G

*The eligible expenditure does not include government assistance.

The maximum credit for each qualifying apprentice employed by you for the entire year is $10,000. For each qualifying apprentice, enter the lesser of box G and $10,000 on line 35 of Form ON479.

Co-operative education tax credits

Use this chart to calculate a co-operative education tax credit if the total of the salaries and wages paid in the previous tax year was greater than $400,000 but less than $600,000.

Reproduce the chart to do separate calculations for each qualifying work placement of each student employed.

Amount of eligible expenditures.* × 25% = A
Enter again the amount of eligible expenditures × 5% = B
Total of salaries and wages paid in the previous tax year − $400,000 = C
Amount from line C (if negative, enter 0) ÷ $200,000 = D
1 minus the
amount from line D		 - = (if negative, enter 0) X E
Multiply line B by line E = + F
Add lines A and F Credit amount = G

*The eligible expenditure does not include government assistance.

The maximum credit is $3,000 per student per qualifying work placement. For each qualifying work placement of each student, enter the lesser of box G or $3,000 on line 7 of Form ON479.

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Date modified:
2017-06-22