Apprenticeship Grants & Tax Credits in Ontario 2026

Whether you are an apprentice starting your career or an employer hiring one, Ontario and Canada offer significant grants, tax credits, and loans to support skilled trades training. Here is every apprenticeship funding program available in 2026.

Grants for Apprentices (Individuals)

Federal Open

Apprenticeship Incentive Grant (AIG)

$1,000/year (max $2,000)

Deadline: Apply after completing each level

Taxable grant of $1,000 for registered apprentices who complete their first or second year/level of an apprenticeship in a Red Seal trade. Apply within 18 months of completing each level.

Federal Open

Apprenticeship Completion Grant (ACG)

$2,000 one-time

Deadline: Apply after certification

One-time taxable grant of $2,000 for apprentices who earn their Red Seal certification or provincial Certificate of Qualification. Combined with AIG, you receive up to $4,000 total.

Federal Open

Canada Apprentice Loan

Up to $4,000/training period

Deadline: Apply before each training period

Interest-free loan during your apprenticeship training period. Covers living costs while you attend in-school technical training. No payments or interest until training is complete.

Federal Open

Tradesperson's Tools Deduction

Deduct tools over $1,368

Deadline: Claim on annual tax return

Deduct the cost of eligible tools purchased for your trade that exceed the $1,368 threshold (2026). Your employer must certify the tools are required. Apprentice mechanics have an enhanced deduction.

Tax Credits for Employers Who Hire Apprentices

Provincial Open

Ontario Apprenticeship Training Tax Credit

Up to $10,000/apprentice/year

Deadline: Claim on corporate tax return

Refundable tax credit for Ontario employers. Small businesses (under $500,000 payroll) claim 25-30% of eligible expenditures, up to $10,000 per apprentice per year. Larger employers claim up to $5,000. Applies to first 48 months of apprenticeship.

Federal Open

Apprenticeship Job Creation Tax Credit

$2,000/apprentice/year

Deadline: Claim on corporate tax return

Non-refundable federal tax credit equal to 10% of eligible salaries and wages paid to apprentices in their first two years. Maximum $2,000 per apprentice per year. Can be claimed alongside the Ontario credit.

Federal Open

Canada-Ontario Job Grant (COJG)

Up to $10,000/employee

Deadline: Ongoing (apply before training)

Government covers 2/3 of eligible training costs per employee, up to $10,000. Includes apprentice training, safety certifications, and skills upgrading. For unemployed new hires, up to 100% may be covered.

Provincial Open

Ontario Skills Development Fund

Varies (project-based)

Deadline: Intake periods

Provincial fund supporting training organizations, unions, and industry groups that deliver apprentice training programs. Over $700M funded to date. Individuals access training through funded providers.

How to Stack Apprenticeship Benefits

1

Register Your Apprenticeship

Register with the Ontario Ministry of Labour, Immigration, Training and Skills Development (MLITSD). This is required before you can access any apprenticeship grants. Find a sponsor employer and sign a training agreement.

2

Apply for the Canada Apprentice Loan

Before each period of in-school technical training, apply for the interest-free loan of up to $4,000. This covers living costs while you are not earning wages. Apply through the National Student Loans Service Centre.

3

Claim EI Benefits During In-School Training

Apprentices can receive Employment Insurance benefits during in-school training periods. Apply through Service Canada. This is separate from the Apprentice Loan and can be used together.

4

Collect AIG After Each Level

After completing your first and second year/level, apply for the $1,000 Apprenticeship Incentive Grant within 18 months. That is $2,000 over your apprenticeship, paid directly to you.

5

Get Your Completion Grant

Once you earn your Red Seal or Certificate of Qualification, apply for the $2,000 Apprenticeship Completion Grant. Combined with AIG, you receive $4,000 in grants over your apprenticeship.

6

Deduct Your Tools

Every year, claim the tradesperson's tools deduction on your tax return. Keep receipts for every tool you buy. Your employer needs to certify the tools are required (Form T2200).

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Employer Benefits at a Glance

Employers who hire apprentices in Ontario can stack these credits:

Credit Level Amount
Ontario Apprenticeship Training Tax Credit Provincial Up to $10,000/yr
Apprenticeship Job Creation Tax Credit Federal Up to $2,000/yr
Canada-Ontario Job Grant (training) Joint Up to $10,000
Total per apprentice (Year 1) Up to $22,000

Provincial and federal credits can be claimed simultaneously. The COJG is a separate application from the tax credits.

Eligible Red Seal Trades in Ontario

Most apprenticeship grants require registration in a designated trade. Ontario has over 140 apprenticeable trades, including 55+ Red Seal trades. Popular Red Seal trades include:

Electrician

309A / 442A

Plumber

306A

HVAC Technician

313A

Carpenter

403A

Automotive Technician

310S

Painter & Decorator

404C

Sheet Metal Worker

308A

Welder

456A

Heavy Duty Equipment Tech

421A

View full list of Ontario skilled trades »

Official Resources

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Frequently Asked Questions

What grants are available for apprentices in Ontario?

Ontario apprentices can access: the Apprenticeship Incentive Grant ($1,000/year, up to $2,000), the Apprenticeship Completion Grant ($2,000 one-time), the Canada Apprentice Loan (up to $4,000 per period, interest-free during training), the Tools Deduction (deduct cost of tools over $1,368), and Employment Insurance during in-school training. Employers can claim the Apprenticeship Training Tax Credit (up to $10,000/apprentice) and the federal Apprenticeship Job Creation Tax Credit ($2,000/apprentice/year).

What is the Ontario Apprenticeship Training Tax Credit?

The Ontario Apprenticeship Training Tax Credit is a refundable tax credit for employers who hire and train apprentices in eligible skilled trades. Small businesses (under $500,000 payroll) can claim 25-30% of eligible expenditures, up to $10,000 per apprentice per year. Larger businesses can claim 25%, up to $5,000 per apprentice per year. It applies to wages paid during the first 48 months of the apprenticeship.

How do I apply for the Canada Apprentice Loan?

Apply through the National Student Loans Service Centre (NSLSC) at canada.ca. You must be registered as an apprentice in a Red Seal trade, be a Canadian citizen or permanent resident, and be confirmed for an upcoming period of technical training. The loan provides up to $4,000 per period of technical training and is interest-free while you are in training.

Can I deduct tools on my taxes as an apprentice?

Yes. If you are a tradesperson or apprentice mechanic, you can deduct the cost of eligible tools that exceed $1,368 (2026 threshold, adjusted annually). The tools must be required by your employer as a condition of employment, and your employer must certify this on Form T2200. The maximum deduction for apprentice mechanics is the lesser of the cost of tools minus $1,368, or your net income from the trade.

What is the Skills Development Fund in Ontario?

The Ontario Skills Development Fund provides grants to organizations (unions, training centres, industry groups) that deliver training to workers, including apprentices. While individuals cannot apply directly, the fund supports training programs that apprentices can access. Projects focus on emerging skills, underrepresented groups in the trades, and innovative training delivery. Recent rounds have funded over $700 million in training projects across Ontario.