Tax Credit Info - Apprenticeship

Tax Credits

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Landscape Horticulturist Apprentice Tax Credits

The Landscape Horticulturist Apprenticeship program is a Red Seal Program; therefore, an apprentice can make a claim for the Federal Apprenticeship Incentive Grant for levels 1 & 2, and the Federal Apprenticeship Completion Grant. The apprentice can also make a claim for the Provincial Training Tax Credit for Level 3 & 4.

Federal Apprenticeship Incentive Grant

• Registered apprentices who have successfully finished their Level 1 or Level 2 Landscape Horticulture can apply for the Apprenticeship Incentive Grant (AIG), which is a taxable cash grant of $1,000 per year/level up to a maximum of $2,000 per person.
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Provincial Training Tax Credit

• Registered apprentices can apply for completion credits for level 3 and level 4
• Upon completion of Level 3 an apprentice may receive a $2000 refundable income tax credit
• Upon completion of Level 4 an apprentice may receive a $2500 refundable income tax credit
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Federal Apprenticeship Completion Grant

• Registered apprentices who have completed their training and become a certified journeyperson in Landscape Horticulture and who obtain either the Red Seal endorsement or a provincial Certificate of Qualification can apply for the Apprenticeship Completion Grant (ACG), which is a taxable cash grant of $2,000.
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Production Horticulturist Apprentice Tax Credits

The Production Horticulturist Apprenticeship Program is not a Red-Seal program, therefore an apprentice is only eligible to make a claim for the Provincial Training Tax Credit.

Provincial Training Tax Credit

• Registered apprentices can apply for Basic credits for the Level 1 & 2 of non-Red Seal training programs
• Upon completion of Level 1 an apprentice may receive a $1000 refundable income tax credit
• Upon completion of Level 2 an apprentice may receive a $1000 refundable income tax credit
• Registered apprentices can apply for completion credits for level 3 and level 4
• Upon completion of Level 3 an apprentice may receive a $2000 refundable income tax credit
• Upon completion of Level 4 an apprentice may receive a $2500 refundable income tax credit
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Enhanced Credits

Enhanced credits are provided with respect to First Nations individuals or persons with disabilities. Eligible First Nations individuals are those persons who are registered as an Indian under the Indian Act (Canada). Persons with disabilities are those eligible for the disability credit on their income tax return.