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Amount of eligible expenditures × % * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to Completing your Ontario forms Date modified: 2007-01-02 ...

Amount of eligible expenditures × % * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to Apprenticeship training tax credit Return to Co-operative education tax credit Date modified: 2008-01-02 ...

Amount of eligible expenditures × % * = 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") × E Multiply line B by line E = + F Add lines A and F Credit amount = G * Enter the applicable rate for line A: Apprenticeship Training Tax Credit = 25% Co-Operative Education Tax Credit = 10% Return to Apprenticeship training tax credit Return to Co-operative Education Tax Credit Report a problem or mistake on this page Thank you for your help! ...

Amount of eligible expenditures × % * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to Completing your Ontario forms Report a problem or mistake on this page Thank you for your help! ...

Amount of eligible expenditures × % * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to Apprenticeship training tax credit Return to Co-operative education tax credit Report a problem or mistake on this page Thank you for your help! ...

Amount of eligible expenditures × % * = 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") × E Multiply line B by line E = + F Add lines A and F Credit amount = G * Enter the applicable rate for line A: Apprenticeship Training Tax Credit = 25% Co-Operative Education Tax Credit = 10% Return to Apprenticeship training tax credit Return to Co-operative Education Tax Credit Page details Date modified: 2017-06-22 ...

Amount of eligible expenditures × % * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to Completing your Ontario forms Page details Date modified: 2017-06-22 ...

Amount of eligible expenditures × % * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to Apprenticeship training tax credit Return to Co-operative education tax credit Page details Date modified: 2008-01-09 ...

However, this does not apply to non-qualifying payments, as noted in ¶ 4 below. ¶ 2. ... New ¶ 4 reflects the discussion of non-qualifying payments in former ¶ 3 of IT-301. ... New ¶ 14 explains how the death benefit is calculated if it is paid over more than one taxation year. ¶ 15 replaces former ¶ 5. ...

However, this does not apply to non-qualifying payments, as noted in ¶ 4 below. ¶ 2. ... New ¶ 4 reflects the discussion of non-qualifying payments in former ¶ 3 of IT-301. ... New ¶ 14 explains how the death benefit is calculated if it is paid over more than one taxation year. ¶ 15 replaces former ¶ 5. ...