Federal
Labour Mobility Deduction (LMD)
- The LMD provides an eligible tradesperson with a deduction for certain transportation, meals and temporary lodging costs incurred for travelling significant distances to earn income at a temporary work location from temporary employment in construction activities during the 2022 and subsequent taxation years
- The total of all of the temporary relocation deductions is the LMD for the year, up to a maximum of $4,000 per taxation year
- For designated for apprenticeships in a designated Red Seal Trade
- Can receive up to $4,000 in interest-free loans per period of technical training
- Funds many be used to help pay for tuition, tools, equipment, living expenses, cover forgone wages or help support your family
Apprenticeship Incentive Grant (AIG)
- The AIG is a taxable grant worth $1,000 per level, awarded to registered apprentices. To help pay for expenses while training as an apprentice in a designated Red Seal trade
- You must complete your first year/level (or equivalent) to apply for the AIG.
- You can apply for this grant twice during your training (for a maximum of $2,000)
- You can apply for your second AIG after completing your second year/level (or equivalent) of training.
Apprenticeship Completion Grant
- A grant of $2000 for those who successfully complete their apprenticeship training program and
- Get their journeyperson certification in a designated Red Seal trade
Deduction for Tools for Tradespersons
Eligible Tuition and Examination Fees
Canada Student Grant for Full-Time Students with Dependants
- This grant is available to low and middle-income students with dependants who are in school full-time
- It is offered in order to help with the costs of caring for dependants
Canada Student Grant for Part-Time Students with Dependants
- This grant is available to low and middle-income students with dependants who are going to school part-time
Alberta
- Eleven $1,000 scholarships are available annually to encourage students completing pre-apprenticeship training to continue in the trades and complete their programs
High School Apprenticeship Scholarships
- Valued at $1,000 or $2,000, these scholarships recognize the accomplishments of high school students participating in the Registered Apprenticeship Program and/or Career and Technology Studies apprenticeship pathways
Alberta Apprenticeship and Industry Training (AIT) Scholarships
- There are more than 370 $1,000 scholarships recognizing the excellence of Alberta apprentices in a trade and trainees in a designated occupation, and encourage recipients to complete their apprenticeship or occupational training programs
- The Top Apprentice Scholarships recognize apprentices who have achieved both a very high academic standing in their technical training and a strong employer recommendation.
World Skills Legacy Scholarship
- The Legacy of WorldSkills Calgary 2009 is the creation of Alberta government scholarships that help students and apprentices participating in provincial, national and international skills competitions further their post-secondary education and skills training
British Columbia
- Claim the basic tax credit when you complete the requirements for level 1 or 2 of a B.C. recognized (non-Red Seal) program.
- Claim the completion tax credit for completing level 3 or level 4 for Red Seal or non-Red Seal training programs.
- Claim the enhanced credit for First Nations individuals or people with disabilities.
Manitoba
Access to Apprenticeship Bursary
- For current apprentices who have demonstrated financial need after completing one year of technical training
Tim McLean Memorial Fund Bursary
- Open for an Indigenous apprentice who has completed a year of technical training and has demonstrated financial need
High School Apprenticeship Program (HSAP) Incentive
- For every 220 hours of practical training (max 880) obtained as an HSAP apprentice, eligible apprentices will receive a tuition exemption for one level of training (to a max of four levels).
Further information on these supports can be found here.
Nova Scotia
The following supports can be found here.
$750 Provincial Apprenticeship Progression Award
- For Level 3 and 4, if applicable
- Apprentices from all designated trades which have four-level apprenticeship programs can apply for a taxable $750 Provincial Apprentice Progression Award if they successfully complete all Level 3/Group C technical training.
- Apprentices in five-level apprenticeship programs can apply for a taxable $750 Provincial Apprentice Progression Award if they successfully complete all Level 3/Group C technical training. They can apply for another award if they successfully complete all Level 4/Group D technical training.
Financial assistance to help cover expenses during apprenticeship technical training
Apply to receive financial assistance for expenses like travel, childcare, accommodations and books. Financial assistance only covers expenses related to your technical training.
Financial Assistance to Cover Miscellaneous Costs
- In addition to EI, there are other benefits that you may qualify for, such as financial assistance to cover costs associated with training, child care, living away from home, travel assistance, commuting allowance and disability allowance.
- Approximately three weeks prior to your scheduled training, the Agency will mail a class acceptance letter to you. Apply for these financial allowances as soon as you receive this class acceptance letter.
- Apply: Visit Employment Nova Scotia’s website and download the application package available under the heading “While attending training…”. Complete and mail, fax or drop-off at the Employment Nova Scotia Office closest to you.
- Since the application for additional financial assistance is separate from the application for EI benefits, please ensure that you have an EI claim (existing or new).
$750 Provincial Apprentice Progression Award
- Apprentices in a designated non-Red Seal trade can apply for a taxable $750 Provincial Apprentice Progression Award if they successfully complete a level of apprenticeship training.
- Apprentices in a Red Seal trade can apply for a taxable $750 Provincial Apprentice Progression Award if they successfully complete Level 3 of their apprenticeship program.
$2,000 Provincial Apprentice Completion Award for non-Red Seal trades
- Apprentices in non-Red Seal apprenticeship programs that have 3, 4 or 5 levels of training are eligible to apply for a taxable $2,000 Provincial Apprentice Completion Award once they complete all training requirements and receive a Certificate of Apprenticeship.
More Opportunities for Skilled Trades (MOST): Provincial Income Tax Rebate
- Through the MOST program, those under the age of 30 (in the tax year) and who are employed and registered as an apprentice or a certified journeyperson in an eligible skilled trade will receive a rebate on provincial income tax paid on the first $50,000 of income earned.
Ontario
Supports for Apprentices can be found here.
Tools Grants
- A new, non-repayable tools grant
- $600 for construction sector trades
- $600 for industrial trades
- To qualify for the grant, you must have:
- Completed or been exempted from level one in-class training, on or after April 1, 2020
- A registered training agreement
- Been registered as an apprentice for at least 12 months
Apprentice Development Benefit
The Apprentice Development Benefit provides financial assistance for apprentices while they are attending full-time, in-class training at a ministry-approved training delivery agent. These costs can include:
- basic living expenses
- dependent care
- commuting and travel
- expenses for living away from home
- special assistance for persons with disabilities
- To qualify for the benefit, you must have:
- attended class on a full-time basis
- registered as an apprentice with the ministry
Apprenticeship Completion Bonus (non-Red Seal)
- This $2,000 taxable cash grant is available to those who are out of high school and have completed their training in a non-Red Seal trade.
- For more information, contact your local apprenticeship office.
Support for apprentices with disabilities
This program is offered through Ontario’s 24 Colleges of Applied Arts and Technology to help people with disabilities participate in:
- apprenticeship programs
- pre-apprenticeship programs
- Ontario Youth Apprenticeship Programs
The program is used for accommodation and accessibility needs of apprentices with disabilities attending colleges across Ontario and aims to:
- improve access for apprentices with disabilities
- ensure apprentices with disabilities receive individualized services and have access to tools and technologies, such as:
- interpreters
- note-takers
- offices for apprentices with disabilities
- transcription of educational materials
- help apprentices with disabilities make a successful transition to postsecondary education and employment
Quebec
Program for in-company training of women
- this program is an expression of the desire of the partners in the construction industry to support women who have recently entered the industry with apprenticing in their trade or learning their occupation
- The incentives are analyzed and determined individually based on the following:
- the distance between the worker’s home address and the place of training;
- training schedule: full time, part time, weekend or online;
- overlap or continuity of training received;
- the possibility of following the same training in a region closer to the worker’s home.
Financial Support for Training and Upgrading
- This includes the waiving of registration fees and travel allowances
- To finance this fund, all construction companies must pay $0.20 per hour worked into the training fund created under Act R-20.
Saskatchewan
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.
Grants and Supports for Employers
Contractors can receive $5,000 for new first-year apprentices and $10,000 for onboarding equity deserving apprentices.
Federal
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
British Columbia
- 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
Manitoba
The credits below can be found here.
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.
Newfoundland & Labrador
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.
Nova Scotia
- 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.
Ontario
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
Supports for Training Delivery Agents
Ontario
Apprenticeship Capital Grant (ACG)
The Apprenticeship Capital Grant provides capital funding for Training Delivery Agents (TDAs) to upgrade their equipment and training facilities in order to keep up with evolving technology and to train apprentices on equipment that is relevant to employers.
