Training Tax Credits: Table of Eligible Programs and Completion Requirements for Apprentices. Income Tax Act
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1 Ministry of Finance REVISED: June 2016 gov.bc.ca/incometaxes Training s: Table of Eligible Programs and Completion Requirements for Apprentices Income Tax Act To be eligible for the training tax credit, the apprentice must be registered with the Industry Training Authority in an eligible training. If the apprentice is not registered with the Industry Training Authority, they will not be eligible for the training tax credit. The table below shows the completion requirements for each tax credit level of an eligible for the training tax credit (TTC). The table includes the BC (non-red Seal) s and the Inter-provincial (Red Seal) s. Some of the s listed below may not currently be active with the Industry Training Authority. To determine the status of a, check with the Industry Training Authority at itabc.ca Please note: For information, please visit the Training website (go to gov.bc.ca/incometaxes, click on s and then Training Tax Credits). Notes 1. An * beside the name of a means that it is an Inter-provincial (Red Seal). BC does not provide a TTC for levels 1 and 2 of these s. A federal grant is provided by the federal government for completion of these levels. For example, if you are registered in the Industrial Mechanic, TTCs are available for levels 3 and 4 ( ). You must apply to the federal government for the federal grant for the completion of levels 1 and means that there is no TTC available for the level shown. 3. Two ** beside means that you may be eligible for the federal Apprenticeship Incentive Grant. Graduating from a Red Seal may also entitle you to a federal Apprenticeship Completion Grant. PO Box 9444 Stn Prov Govt Victoria BC V8W 9W8
2 4. Complete level x means the technical training for that level. For example, means of technical training for that. 5. Graduate means that you must receive Certificate of Qualification or Certificate of Apprenticeship to qualify for the level. 6. If you are enquiring about s taken in 2013 or earlier, call us at Program Agricultural Equipment * Aircraft Maintenance Aircraft Structural Appliance Service * Arboriculturist (Urban Forestry) Arborist ** ** ** ** Arboriculturist (Urban Forestry) Climbing Arborist Arboriculturist (Urban Forestry) Field Arborist Architectural Sheet Metal Worker Asphalt Paving/Laydown for Apprentices Page 2 of 13
3 Automatic Transmission Service Automotive Glass Automotive Machinist Automotive Painter (Automotive Refinishing )* Automotive Refinishing Prep. Automotive Service Level 1 Automotive Service Level 2 Automotive Service Level 3 Automotive Service (Automotive Service Level 4)* Automotive Upholsterer Automotive Wheel Alignment and Brake Service workbased workbased ** ** ** ** 1700 Baker* ** ** Barber for Apprentices Page 3 of 13
4 Boilermaker (Construction Boilermaker)* Boom Truck Operator - Folding Boom Unlimited Tonnage Boom Truck Operator - Stiff Boom Unlimited Tonnage Bricklayer (Mason)* (before 2012) Bricklayer (Mason)* (after 2011) ** ** ** ** ** ** Broadband Network Building Envelope Cabinetmaker (Joiner)* ** ** Cable Splicer Carpenter* ** ** Communication Community Antenna Television Concrete Finisher (Cement Mason)* ** ** If you d technical training before 2012, the TTC is available. If you d before 2012, the level 4 TTC is available. If you level 3 technical training after 2011, there is no TTC available. If you d after 2011, the TTC is available. For challengers only. for Apprentices Page 4 of 13
5 Construction Electrician* Cremationist Dairy Production 1 Dairy Production 2 Diesel Engine Mechanic Diesel Engine Mechanic Diesel Fuel Injection Mechanic Domestic/Commercial Gasfitter Class B Domestic/Commercial Gasfitter Class B* Drywall Finisher Electric Motor Systems (Winder Electrician)* ** ** For apprentices enrolled in old four-year. Applies to those that started technical training before Sep. 1, For apprentices enrolled in new two-year that started Sep. 1, If you d technical training before 2015, the TTC is available. If you were certified before 2015, the TTC is available. ** ** If you d technical training or were certified after 2014, there is no TTC available. ** ** for Apprentices Page 5 of 13
6 Electronics Communication Electronics Electronics (Consumer Products)* Electro-Plater Embalmer Embalmer and Funeral Director Floor Covering Installer* Florist Forklift Mechanic Funeral Director ** ** ** ** Gasfitter Class A If you d technical training before 2015, the TTC is available. If you were certified before 2015, the level 4 TCC is available. for Apprentices Page 6 of 13
7 Gasfitter Class A* ** ** If you d technical training or were certified after 2014, there is no TTC available. Geoexchange Driller For challengers only. Geotechnical/Environm ental Driller Geothermal (Domestic/Residential Geothermal Heating ) Glazier* ** ** 4800 Graphic Arts (Bookbinder 1) Graphic Arts Litho Press Person (Web, Sheet Fed, Rotary and Gravure) Hairstylist (Cosmetologist)* Hardwood Floorlayer Heating Heavy Duty Equipment (Mechanic)* Heavy Equipment Operator Inboard/Outboard Mechanic Industrial Electrician* For challengers only. ** ** ** ** ** ** for Apprentices Page 7 of 13
8 Instrumentation and Control (Industrial Instrument Mechanic)* Industrial Mechanic (Millwright)* Industrial Warehouseperson Insulator (Heat and Frost) (Heat and Frost Insulator)* Ironworker (Ironworker Generalist)* Landscape Horticulturist* Lather (Interior Systems Mechanic) (Wall and Ceiling Installer)* Locksmith Log Builder Logistics and Distribution Person 2 Logistics and Distribution Person 3 Lumber Manufacturing Industry (Benchperson) Lumber Manufacturing Industry (Circular Sawfiler) Lumber Manufacturing Industry (Sawfitter) ** ** ** ** ** ** ** ** ** ** ** ** Machinist* ** ** Marine Engine Mechanic Marine Mechanical for Apprentices Page 8 of 13
9 Marine Service (Repair) Meatcutter Metal Fabricator (Fitter)* Meter ** ** Mobile Crane Operator* ** ** Mobile Crane Operator - Hydraulic 80 Tonnes and Under Mobile Crane Operator - Hydraulic Unlimited Tonnage Mobile Crane Operator Lattice Boom Hydraulic Crane* Mobile Crane Operator Lattice Boom Friction Crane* Motor Vehicle Body Repairer (Metal and Paint) (Automotive Collision Repair )* Motorcycle Mechanic (Motorcycle and Power Equipment )* Moulder and Coremaker Oil Heat System * ** ** ** ** ** ** 5100 ** ** 4500 ** ** 4800 for Apprentices Page 9 of 13
10 Outdoor Power Equipment Painter and Decorator* ** ** Parts and Warehousing ** Person 1 Partsperson 2 NA/** Partsperson (Partsperson 3)* Petroleum Equipment Installer Petroleum Equipment Service Piledriver and Bridge Worker Planer Mill Maintenance Tech 1 Planer Mill Maintenance Tech 2 Plasterer Plumber* ** ** Powerline * ** ** Production Horticulturist Production Horticulturist Professional Cook 1 ** For apprentices enrolled in old four-year. Applies to those who d all four levels of technical training prior to Mar. 31, Professional Cook 2 ** Cook (Professional Cook 3)* for Apprentices Page 10 of 13
11 Railway Car Recreational Vehicle Service * Refrigeration and Air Conditioning Mechanic (Refrigeration Mechanic)* Reinforcing Steel Installer Residential Building Maintenance Worker Residential Construction Framing Residential Steep Roofer ** ** ** ** Rig * ** ** Roofer (Roofer, Damp ** ** and Waterproofer)* Saw Filer Security Systems Sheet Metal Worker* ** ** Sprinkler System Installer* ** ** Steamfitter/Pipefitter* ** ** Tidal Angling Guide For challengers only. Tilesetter* ** ** Tire Repairer for Apprentices Page 11 of 13
12 Tool and Die Maker* ** ** For apprentices enrolled in old four-year. Applies to those registered before Tool and Die Maker* ** For apprentices enrolled in new one-year that started after Jan. 1, Tower Crane Operator If you d technical training before 2016, the TTC is available. If you were certified before 2016, the TTC is available. Tower Crane Operator* ** ** If you d technical training or were certified after 2015, there is no TTC available. Transport Refrigeration Mechanic Transport Trailer (Commercial Trailer Mechanic)* Transport Trailer (Commercial Trailer Mechanic)* Truck and Transport Mechanic (Commercial Transport Vehicle Mechanic)* ** ** For apprentices enrolled in old three-year. Applies to those registered before Mar. 1, ** ** For apprentices enrolled in new two-year that started Mar. 1, ** ** for Apprentices Page 12 of 13
13 Utility Arborist Water Well Driller Welder* ** ** Welder (level "A")* Welder (level "B")* ** Welder (level "C")* ** Well Pump Installer For challengers only. for Apprentices Page 13 of 13
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