resources
supports for employers
grants and supports
Whether you’re hiring apprentices or investing in training and skills, there are numerous supports available across the country to help your business. Check out the available supports for employers below.
Apprenticeship Job Creation Tax Credit (for Employers)
- a non-refundable investment tax credit (ITC) equal to 10% of the eligible salaries and wages payable to eligible apprentices in respect of employment after May 1, 2006
- the maximum credit an employer can claim is $2,000 per year for each eligible apprentice
- The training tax credit provides refundable income tax credits for businesses that employ apprentices. Sole proprietors, partnerships and corporations can claim the employer’s tax credit.
- You claim the credit based on the salary and wages you pay to an employee enrolled in an apprenticeship program administered through the Industry Training Authority (ITA).
- There are three main elements to the training tax credit:
- Basic credit – up to $4,000 for the first 24 months of non-Red Seal training programs
- Completion credit – up to $2,500 for level 3 or up to $3,000 for higher levels for Red Seal or non-Red Seal training programs
- Enhanced credit – up to $2,000 for First Nations individuals and people with disabilities
Shipbuilding and Ship Repair Industry Tax Credit
- Employers in the shipbuilding and ship repair industry may qualify for an apprenticeship credit higher than the standard training tax credit
- The credit covers salary and wages for apprentices who are registered with the Industry Training Authority (ITA) and enrolled in an eligible apprenticeship program
- The goal of the Employer Training Grant is to help unemployed and employed British Columbians access the skills training they need to adapt to the changing requirements of jobs and the labour market
- The grant encourages employer involvement in skills training of new or current employees.
- The program assists employers in providing employees with training to develop skills and certification, upgrade skills needed due to automation, and enhance productivity
There are no employer-specific supports, but supports are available for apprentices at Trade Secrets Alberta
The Indigenous Apprenticeship Initiatives (IAI)
- promotes access to apprenticeship training and an understanding of the trades as a career choice
- includes apprenticeship courses with First Nations and Indigenous partners, mentoring projects, career exploration and other opportunities.
Saskatchewan Youth Apprenticeship (SYA) Industry Scholarships
- Saskatchewan Youth Apprenticeship (SYA) Industry Scholarships are valued at $1,000 and awarded to selected, eligible high school graduates throughout the province who have completed the SYA program and will be pursuing a career in the skilled trades.
Apprentice hiring incentive
You can claim this credit if you are an employer who hires high-school and post-secondary apprentices in Manitoba.
The maximum amount of the credit is $5,000 per apprentice per year. The rate of salary and wages is:
- 15%
- 20% for employers of apprentices who normally reside outside of Winnipeg and whose work is performed outside of Winnipeg
- 25% for employers of high school apprentices for tax years ending after 2015
This component of the credit also covers employers eligible for the federal apprenticeship job creation tax credit (AJCTC), who will receive a top-up that is equal to the difference between this provincial credit and the federal credit.
Journeyperson hiring incentive
You can claim this credit if you are an employer that has hired recent graduates of apprenticeship programs in full time employment in Manitoba. The journeyperson must have received their certificate of qualification in Canada in a field related to the employment.
The credit is equal to 15% of salary and wages paid to the journeyperson, less government assistance, in each of the first two full years of employment, up to a maximum of $5,000 for each year, where the employment starts within 18 months of certification.
Employment periods must be continuous and consecutive, but an employment period may be interrupted by a seasonal layoff of not more than three months.
The Achievement Incentive is a grant program that:
- helps employers train apprentices by reducing some of the cost of training
- supports apprentice progression by giving grant payments to employers when their apprentices reach major milestones
The program offers up to $4,000 to eligible employers when apprentices meet training and certification milestones, including:
- $1,000 milestone payments for each level of in-class training completed by the apprentice, up to a maximum of 3 levels
- an additional $1,000 payment once the apprentice achieves the highest level of trade certification in their respective trade, such as Certificate of Apprenticeship or Certificate of Qualification
No provincial supports are available in New Brunswick
Apprenticeship Wage Subsidy (AWS) Program
- The Apprenticeship Wage Subsidy (AWS) program assists apprentices to gain work experience in their skilled trade, and progress to journeyperson certification by providing a wage subsidy to employers who hire apprentices. The program supports apprentices across all levels – First, Second, Third and Fourth year.
- The program provides a wage subsidy of 75 percent, to a maximum of $14 an hour, for all apprentices funded under the program, and is paid directly to the employers who hire the apprentice.
- For small and medium sized with 10 apprentices or less
- Funding for each employer over the course of their apprentice’s program may be up to $25,000
- An employer of a diverse apprentice may be eligible for up to $30,000, as the hiring and completion incentives are doubled to $5,000.
No provincial supports are available in Prince Edward Island
No provincial supports are available in Quebec for employers.
