Ontario Apprenticeship Training Tax Credit or the Ontario Co-operative Education Tax Credit

As an employer in Ontario, you can claim the following provincial tax credits for your apprentices or co-op students.

Note: The Ontario apprenticeship training tax credit has been discontinued. You can’t claim expenses for apprenticeship programs on your 2021 return.

The Ontario apprenticeship training tax credit has been discontinued. You can’t claim expenses for apprenticeship programs on your 2021 return.

If you’re filing a return for 2020 or previous years, you might be able to claim the apprenticeship training tax credit to help your unincorporated business paid for the cost to hire and train apprentices in skilled trades. To learn more about this tax credit, visit the 2020 H&R Block Help Centre.

If you hired students enrolled in a co-op program at an Ontario university or college, you can claim a tax credit to help you pay for their salaries. With the co-operative education tax credit, you can claim up to $3,000 for each work placement. Most work placements are between 10 weeks to 4 months.

Make sure your student’s school provides you with a letter of certification for their placement.

Before you begin, make sure you told us that you lived in Ontario on December 31, 2022. Then, follow these steps in H&R Block’s 2022 tax software:

  1. On the left navigation menu, under the Credits & deductions tab, click Tax Topics.

  2. In the Claim your credits, deductions, and expenses section, click Continue.

  3. Under the Self-employment income and expenses box, click the Add This Topic button.

  4. Click the Employment tab on the left navigation menu.

  1. Under the CREDITS AND REBATES heading, select the checkbox labelled Ontario tax credits for self-employed individuals, then click Continue.

  2. When you arrive at the page for the Ontario tax credits for self-employed individuals, enter your information into the tax software.