CANADIAN GOVERNMENT

Apprenticeship Incentive Grant (AIG), Canada Revenue Agency

• $1000 per year taxable cash grant for apprentices registered in Red Seal trades after successfully completing 1st or 2nd level of program. Maximum two grants per apprentice.
• Service Canada http://www.servicecanada.shtml

Apprenticeship Job Creation Tax Credit (AJCTC) Canada Revenue Agency

 Revenue Canada http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns409-485/412/jctc-eng.html

Apprenticeship Completion Grant (ACG)

• $2000. Apprenticeship Completion Grant for apprentices who successfully complete their apprenticeship training and certification in a designated Red Seal trade.
• Service Canada

Trades person’s Tools Deduction, Canada Revenue Agency

• $500. per year tax deduction for all trades people to offset cost of “eligible” tools. Claim on line 229 of income tax return.
• Revenue Canada http://www.cra-arc.gc.ca/nwsrm/txtps/2008/tt080128-eng.html

ONTARIO GOVERNMENT

Apprenticeship Training Tax Credit (ATTC)

• Up to $15,000 non-refundable Apprenticeship Training Tax credit for employers over first 3 years of apprenticeship for specific trades
• Ministry of Revenue http://www.rev.gov.on.ca/english/forms/ct/pdf/2495.pdf

Employment Ontario Loans for Tools - Ministry of Training, Colleges and Universities, Apprenticeship Branch

• Interest-free loan for first year registered apprentices can be used for any expenses – not just tools. Amount depends on employment sector:
  Motive Power - $800.
  Manufacturing - $400.
  Construction - $400.
  Service - $300.

Ministry of Training, Colleges and Universities Apprenticeship Branch
Hamilton Apprenticeship Office - Ontario Government Building
119 King Street West, 8th Floor
Hamilton, On L8P 4Y7
Telephone:  (905) 521-7764         Fax:  (905) 521-7701
/UploadedFiles/file/Loan%20Agreement%20for%20Apprentices.PDF

Employment Ontario

• Up to $4000. Training Subsidy for employers
• $2000. Employer Signing Bonuses per apprentice are available to employers who provide apprenticeship training to individuals receiving apprenticeship scholarships. $1000 apprenticeship Scholarships are available to high school leavers who return to school to qualify to enter apprenticeships.
• Summer Job Service $2 per hour hiring incentive for employers who provide summer job placements for youth
• Job Start or any Job Connect Agency http://www.edu.gov.on.ca/eng/document/brochure/jobconnect.html

(Check to see which incentives apply to your specific trade.)