Ontario Apprenticeship Training Tax Credit (ATTC)
Ontario Ministry of Finance / Canada Revenue Agency
Up to $5K
Historic: credit on eligible wages to a maximum of $5,000 per apprentice ($10,000 for apprenticeship programs that started on or before April 23, 2015); rates of 25% to 45% of eligible expenditures depending on payroll and start date
Former refundable credit for employers training apprentices in eligible skilled trades. The credit has been discontinued: only apprenticeships that started before November 15, 2017 count.
Open the official page ↗How to apply
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Who qualifies
Discontinued: only eligible expenditures for apprentices who started before November 15, 2017 count. Required a qualifying skilled trade designated by the Minister of Finance and an apprenticeship contract registered with the ministry; wages at a permanent establishment in Ontario.
Good to know
- Funding: From the CRA 2017 Ontario guide. Rates: 25% (payroll $600,000 or more) or 30% (payroll not more than $400,000) for apprentices starting after April 23, 2015 and before November 15, 2017; 35% or 45% for starts on or before April 23, 2015. Wages counted for the first 36 months (48 for older programs).
- Notes: The ontario.ca ATTC page returns 403 to automated fetch; details come from the CRA archived guide. Historical only.
Evidence from the official page
- amount“to a maximum of $5,000 per apprentice ($10,000 for apprenticeship programs that started on or before April 23, 2015).” source ↗
- status“The Ontario apprenticeship training tax credit has been discontinued.” source ↗
- status“Only eligible expenditures for apprentices who started apprenticeship programs before November 15, 2017, can be used in calculating the credit.” source ↗
- eligibility“the apprenticeship contract has been registered with the Ministry of Advanced Education and Skills Development .” source ↗
Verified 2026-10-09 · Medium confidence. Always confirm on the official page before applying.