Crédit d’impôt à la formation pour les employeurs

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Information About the Tax Credit for Employers

Training tax credit for employers - Province of British Columbia Home / Taxes and tax credits / Income taxes / Corporate income tax / Tax credits / Training / For employers More topics Training For employers Training tax credits table for employers Frequently asked questions For apprentices Training tax credit for employers Last updated on June 16, 2026 The training tax credit provides refundable income tax credits for employers who employ apprentices enrolled in apprenticeship programs administered through SkilledTradesBC . Learn about: Eligibility requirements Salary and wages Types and amounts of training tax credits How to claim the credit Eligibility Both individuals and corporations may be eligible for the employer's tax credit. You're eligible to claim the training tax credit if you're subject to B.C. income tax for the taxation year that the credit is being claimed. You're subject to B.C. income tax if you are either: A resident in B.C. on the last day of the taxation year, or A corporation that maintained a permanent establishment in B.C. at any time in the taxation year Employees must be employed in a position that is: In a business carried on in B.C.