“Why hiring me pays you back”: a one-page sheet for BC employers
Looking for a sponsor? Print this free sheet, fill in your details and hand it over with your résumé. It shows a small shop the tax credits it can claim for hiring an apprentice, and how little paperwork sponsoring takes.
Built from CRA, Canada.ca, Province of BC and SkilledTradesBC pages · Independent site, not CRA, the Province or SkilledTradesBC
Not tax or legal advice. Every amount on the sheet is from the official page listed at its foot, checked October 8, 2026. Tax credits have conditions, and the employer’s accountant or CRA decides what they can claim. The $10,000 federal hiring incentive is announced but not open yet, so the sheet marks it “when launched”.
Print the sheet below (or download the PDF) and write your details in the blanks at the top and in “What I bring”.
Hand it over with your résumé, or bring it to a site visit. Small and medium shops are the ones most likely not to know these credits.
Not registered as an apprentice yet? That’s normal: the employer registers as your sponsor in the SkilledTradesBC Portal, or you send the request from your Portal account. See how to register an apprenticeship in BC.
10% of eligible wages paid to an apprentice in the first 2 years of their apprenticeship, up to $2,000 per apprentice per year. Red Seal trades. Non-refundable; unused credit can go back 3 years or forward 20.
Current
BC training tax credit for employers: basic
20% of eligible wages, up to $4,000 per year, in the first 24 months of a non-Red Seal program. Refundable.
Current employer credit ends Dec 31, 2027
BC employer completion credits
15% of wages paid in the 12 months before the apprentice finishes level 3 (up to $2,500) or level 4 (up to $3,000). Red Seal and non-Red Seal.
Current period must end before Jan 1, 2028
BC enhanced credits (apprentice registered under the Indian Act, or eligible for the disability tax credit)
Extra 50% of the basic (up to $2,000), level 3 (up to $1,250) or level 4 (up to $1,500) credit. Red Seal: 5.5% of wages, up to $1,000, alongside the federal credit.
Current same end dates
Build Canada Apprenticeship Service (federal)
Up to $10,000 for a small or medium-sized employer that hires a first-year apprentice in an eligible Red Seal trade.
When launched announced for “later this fall” (2026); not open Oct 8
Our arithmetic, not a promise: at $20,000 of eligible wages in a year, 10% reaches the federal $2,000 cap (Red Seal trade), and 20% reaches the BC $4,000 basic cap (non-Red Seal program). How the $10,000 incentive combines with these hasn’t been published.
What sponsoring takes
Register as my sponsor in the SkilledTradesBC Portal (confirmation in about 10 business days), or approve my request there within 30 days.
A certified journeyperson supervises my work. About 80% of my training is on the job.
Report my hours in the Portal, ideally every 3 to 6 months.
Release me for school blocks (about 20% of training). While I’m in class I’m on EI, not your payroll: issue my ROE with Code J (apprentice training).
At the end, give a Recommendation for Certification.
What I bring
The return
SkilledTradesBC cites the Canadian Apprenticeship Forum: employers get an average positive return of 35–43 cents for every dollar invested in apprenticeship training, depending on the trade.
Sources: CRA, “Apprenticeship job creation tax credit” (line 41200; corporations use Schedule 31, individuals Form T2038(IND)) on canada.ca · Province of BC, “Training tax credits for employers” on www2.gov.bc.ca (corporations use Schedule 428, individuals Form T1014-1; claim within 36 months) · canada.ca/skilled-trades (Build Canada Apprenticeship Service) · skilledtradesbc.ca/sponsor-employers · Canada.ca, “Hiring and training apprentices” (ROE Code J). Not tax or legal advice: credits have conditions, and CRA and the Province decide. No BC employer credit for an employee who certifies by challenge. Free sheet from tradeschoolsandpermitinfo.ca (independent site).
The details behind the sheet
Federal: Apprenticeship Job Creation Tax Credit
CRA describes a non-refundable investment tax credit equal to 10% of the eligible salaries and wages paid to eligible apprentices in the first two years of their apprenticeship contract, up to $2,000 per year per apprentice. The trade must be a prescribed trade (a Red Seal trade). Unused credit can be carried back 3 years and forward 20 years. Individuals claim it on line 41200 with Form T2038(IND); corporations use Schedule 31 (CRA).
BC: training tax credits for employers
The Province says the training tax credit for employers ends on December 31, 2027 (the apprentice credit runs to December 31, 2028) (Province of BC, training tax credits). The employer credits are refundable (Province of BC, employer credits, both checked October 8, 2026):
Credit
Rate and cap
Programs
Basic
20% of eligible salary and wages, up to $4,000
First 24 months of non-Red Seal programs; eligible period must be before Jan 1, 2028
Completion, level 3
15% of wages in the 12 months before completing the level, up to $2,500
Red Seal and non-Red Seal; period must end before Jan 1, 2028
Completion, level 4
15%, up to $3,000
Red Seal and non-Red Seal; period must end before Jan 1, 2028
Enhanced (First Nations or disability)
50% of the basic (up to $2,000), level 3 (up to $1,250) or level 4 (up to $1,500) credit; or 5.5% of wages up to $1,000 where the federal credit applies
Apprentices registered under the Indian Act or eligible for the federal disability tax credit
Corporations claim on Schedule 428; individuals with a business claim on Form T1014-1. The Province says employers of people who certify by challenge can’t claim the credit for them.
Honest note (our reading of the dates): for an apprentice hired now in their first year, the BC level 3 and 4 completion credits will usually come after the employer credit ends on December 31, 2027, unless the Province extends it. The federal 10% credit and the BC basic credit are the ones that matter for a first-year hire.
Federal: Build Canada Apprenticeship Service (when launched)
The Government of Canada says the service is “launching later this fall” and will provide “financial incentives of up-to $10,000 for hiring first-year apprentices in eligible Red Seal trades”, plus matching and navigation support (Canada.ca/skilled-trades). The September 18, 2026 news release ties it to small and medium-sized employers (ESDC). The older Apprenticeship Service is not accepting applications. Rules, the trade list and the application aren’t published yet.
During school: EI and the ROE
Canada.ca tells employers to use Code J (apprentice training) in block 16 of the Record of Employment when an apprentice leaves for technical training, and notes that a supplemental unemployment benefit (SUB) plan can top up EI (Canada.ca, hiring apprentices). Apprentices: plan your block with our school-block money planner.
Common questions
Can an employer claim both the federal 10% credit and the BC basic credit for the same apprentice?
They cover different trades. The federal credit is for Red Seal trades, and the BC basic credit is for non-Red Seal programs. A First Nations or disability-eligible Red Seal apprentice can attract the BC 5.5% enhanced credit alongside the federal credit.
Is the $10,000 Build Canada hiring incentive open?
Not as of October 8, 2026. The Government of Canada says it is launching later this fall. That’s why the sheet says “when launched”.
Does the employer pay the apprentice during school?
Usually not. Apprentices in full-time technical training can apply for EI, and the employer issues a Record of Employment with Code J. Some employers top up EI through a SUB plan.
Disclaimer
This page and sheet are unofficial information for readers in British Columbia. They are not published by CRA, the Government of Canada, the Province or SkilledTradesBC, and they are not tax, legal or financial advice. Credits have conditions, amounts and end dates change, and announced programs may change before launch. Employers should confirm with CRA, the Province or their accountant before relying on any figure.