Administrative Policy
12 February 2013 Ministerial Correspondence 2013-0474471M4 - Apprenticeship Job Creation Tax Credit
An aircraft maintenance engineer is not considered to exercise a Red Seal trade.
12 March 2008 External T.I. 2007-0222751E5 F - Crédit d'impôt création emploi apprenti
construction trades that are not directly regulated by the Quebec government also generally qualify as Red Seal trades
In response to a question as to whether "Red Seal" trades that are not provincially regulated can qualify for the apprenticeship job creation tax credit, noted that in Quebec, as an example, Emploi Québec is the agency responsible for certification, contractual agreements and the delivery of training programs, except for the construction trades, which have instituted a system of competency certificates, qualification certificates and contract registration overseen by Commission de la construction du Québec (CCQ), that allows both the apprentice and the employer to meet the administrative requirements for the tax credit.