Crédit d’impôt pour la création d’emplois d’apprentis

📋 Eligible Entities - Corporations (federal and provincial incorporation) - Sole proprietors and self-employed individuals - Partnerships and joint ventures - Non-profit organizations (if engaged in commercial activities) - Canadian residents operating a business in Canada - Entities must have a valid business number and file income tax returns Key Requirement: Must actively employ apprentices registered in a Red Seal trade program. --- ### 💰 Funding Details - Credit Type: Non-refundable tax credit - Credit Rate: 10% of salaries and wages paid to eligible apprentices - Maximum Claim: $2,000 per apprentice per year - Repayability: None—this is a tax credit, not a loan - No matching requirement: Full credit available without cost-sharing obligations - Carryover Options: Unused credits may be carried back or forward per tax rules (verify with CRA) --- ### 🛠️ Approved Expenses - Salaries and wages paid to registered Red Seal apprentices - Employment benefits (if included in taxable compensation) - Training-related payroll costs for apprentices during paid work time - Wages during both on-the-job training and classroom instruction periods (if paid by employer) Ineligible: Contract labor, independent contractors, or wages for non-apprentices. --- ### ⚠️ Conditions & Milestones - Apprentice Eligibility: Must be registered in a Red Seal trade program recognized federally - Documentation: Maintain proof of apprenticeship registration and payroll records - Claim Timing: Credit claimed on annual corporate or personal income tax return for the tax year wages were paid - CRA Verification: Subject to audit; supporting documentation must be available upon request - Registration Requirement: Apprentice must remain in active apprenticeship status during employment - Annual Claim: Recalculate and claim each tax year as long as eligible apprentices are employed - No Double-Dipping: Cannot claim the same wages under multiple federal