who claims the ontario apprenticeship training tax credit

Does this affect an individual in any way who is an apprentice or is this only available to employers?


This is not something to be claimed by an individual per say . You may want to look into the T777 to see if you client qualifies for something there ex Trades person tools expense .

This is what the credit on line 6 of the ON479 is all about :

If you hired one or more eligible apprentices in one or more qualifying skilled trades to work at your permanent establishment located in Ontario, you may be able to claim a tax credit of up to 35% to 45% of eligible expenditures, to a maximum of $10,000 per apprentice.

Eligible expenditures are reasonable salaries and wages you paid to an apprentice employed in a qualifying apprenticeship at a permanent establishment of yours in Ontario, or reasonable fees paid or payable to an employment agency, for services provided by the apprentice during the first 48 months of the apprenticeship training program.

You must reduce your eligible expenditures by the amount of any government assistance you received, are entitled to receive or may reasonably expect to receive for the eligible expenditures.

Claiming the credit

If the total of the salaries and wages paid in the previous tax year was:

$600,000 or greater, the credit is 35% of eligible expenditures for each apprentice;
not greater than $400,000, the credit is 45% of eligible expenditures for each apprentice; or
greater than $400,000 but less than $600,000, your credit is calculated according to the chart in the provincial guide.
The annual maximum credit is $10,000 for each apprentice employed by you in a qualifying apprenticeship for the entire year. To determine the maximum annual claim for an apprentice who was employed only part of the year, multiply $10,000 by the number of days that you employed the apprentice, and then divide by the number of days in the year.

You can claim an apprenticeship training tax credit for each eligible apprentice up to a maximum of $40,000 over a 48-month period.

If, in 2011, you repaid government assistance that was related to eligible expenditures for this tax credit in a prior year, the amount of assistance you repaid will qualify for the tax credit for 2011. The tax credit is equal to the amount of government assistance repaid multiplied by the tax credit rate for the year the eligible expenditure was reduced by the assistance.

Enter your claim on line 6 of Form ON479.

For more information, see Information Bulletin 4015, Apprenticeship Training Tax Credit, available from the Ontario Ministry of Revenue at www.rev.gov.on.ca/en/index.html or at the numbers listed in the section called "For more information" below.
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