The Ontario Apprenticeship Training Tax Credit (ATTC) is a refundable tax credit for corporations and unincorporated businesses employing apprentices in certain skilled trades during the first 36 months of an apprenticeship program.

Who Can Participate?

The tax credit is available to businesses that:

• have permanent establishments in Ontario
• are subject to Ontario Income Tax
• incur eligible expenditures in training apprentices in designated skilled trades

For further details on eligibility requirements and the list of designated skilled trades, refer to the tax credit bulletin or contact the Ministry of Revenue, Tax Advisory Services Branch at (905) 837-3814.