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B.C. Reg. 243/2007
O.C. 512/2007*
Deposited June 26, 2007
effective January 1, 2007
This consolidation is current to October 7, 2025.
Link to consolidated regulation (PDF)
Link to Point in Time

Income Tax Act

Training Tax Credits Regulation

[Last amended April 1, 2025 by B.C. Reg. 81/2025]

Contents
1Definitions and interpretation
2Prescribed eligible recognized programs
3Prescribed eligible training programs
3.1Prescribed eligible apprenticeship programs
4Level requirements
4.1Apprenticeship level requirements
5Repealed
Schedule 1
Schedule 2
Schedule 3

Definitions and interpretation

1   In this regulation:

"Act" means the Income Tax Act;

"complete level 1", in relation to a program, means the completion of the level 1 requirements established by SkilledTradesBC and as amended from time to time for the program;

"complete level 2", in relation to a program, means the completion of the level 2 requirements established by SkilledTradesBC and as amended from time to time for the program;

"complete level 3", in relation to a program, means the completion of the level 3 requirements established by SkilledTradesBC and as amended from time to time for the program;

"complete level 4", in relation to a program, means the completion of the level 4 requirements established by SkilledTradesBC and as amended from time to time for the program;

"graduate" means

(a) in relation to an eligible recognized program set out in Schedule 1, to receive one of the following for completing the program:

(i) a Certificate of Qualification;

(ii) if a Certificate of Qualification is not granted for that program, a Certificate of Apprenticeship,

(b) in relation to an eligible training program set out in section 4 (5) or in Schedule 2, to receive one of the following for completing the program:

(i) a Certificate of Qualification;

(ii) if a Certificate of Qualification is not granted for that program, a Certificate of Apprenticeship;

(iii) an Inter-Provincial Red Seal Endorsement, and

(c) in relation to an eligible apprenticeship program set out in Schedule 3, to receive both of the following for completing the program:

(i) a Certificate of Qualification;

(ii) a Certificate of Apprenticeship;

"level 1 technical training", in relation to an eligible apprenticeship program set out in Schedule 3, means level 1 of technical training

(a) established by SkilledTradesBC for that program, and

(b) shown as completed on a transcript from SkilledTradesBC;

"level 2 technical training", in relation to an eligible apprenticeship program set out in Schedule 3, means level 2 of technical training

(a) established by SkilledTradesBC for that program, and

(b) shown as completed on a transcript from SkilledTradesBC;

"work-based hours", in relation to a number of work-based hours completed, means work-based hours shown as completed on a transcript from SkilledTradesBC.

[am. B.C. Regs. 253/2022, s. 16; 81/2025, s. 1.]

Prescribed eligible recognized programs

2   The recognized programs set out in Column 1 of Schedule 1 are prescribed for the purposes of the definition of "eligible recognized program" in section 116 of the Act.

Prescribed eligible training programs

3   The accredited programs and recognized programs set out in Column 1 of Schedule 2 are prescribed for the purposes of the definition of "eligible training program" in section 116 of the Act.

[am. B.C. Reg. 253/2022, s. 17.]

Prescribed eligible apprenticeship programs

3.1   The programs set out in Column 1 of Schedule 3 are prescribed for the purposes of the definition of "eligible apprenticeship program" in section 120 of the Act.

[en. B.C. Reg. 81/2025, s. 2.]

Level requirements

4   (1) The level 1 requirements, if any, established for an eligible recognized program itemized in Column 1 of Schedule 1 are the requirements set out opposite that item in Column 2.

(2) The level 2 requirements, if any, established for an eligible recognized program itemized in Column 1 of Schedule 1 are the requirements set out opposite that item in Column 3.

(3) The level 3 requirements, if any, established for an eligible training program itemized in Column 1 of Schedule 2 are the requirements set out opposite that item in Column 2.

(4) The level 4 requirements, if any, established for an eligible training program itemized in Column 1 of Schedule 2 are the requirements set out opposite that item in Column 3.

(5) The level 5 requirement established for the following eligible training programs is to graduate from the program:

(a) hydraulic service mechanic.

(b) Repealed. [B.C. Reg. 181/2011, App. 2, s. 1.]

(c) Repealed. [B.C. Reg. 118/2015, App. 2, s. 1.]

[am. B.C. Regs. 181/2011, App. 2, s. 1; 118/2015, App. 2, s. 1.]

Apprenticeship level requirements

4.1   (1) The level 1 apprenticeship requirement, if any, established for an eligible apprenticeship program itemized in Column 1 of Schedule 3 is the requirement set out opposite that item in Column 2.

(2) The level 2 apprenticeship requirement, if any, established for an eligible apprenticeship program itemized in Column 1 of Schedule 3 is the requirement set out opposite that item in Column 3.

[en. B.C. Reg. 81/2025, s. 2.]

Repealed

5   Repealed. [B.C. Reg. 299/2010, s. (b).]

Schedule 1

[am. B.C. Regs. 96/2008, s. 1; 42/2009; 268/2009, ss. 1 to 3; 181/2011, Apps. 1, 2 and 4; 54/2012, Apps. 1 and 2; 191/2013, Apps. 1 to 4; 159/2014, Apps. 1, 3 and 4; 118/2015, App. 1, s. 1 and App. 2, s. 2; 127/2016, App. 2, s. 1; 136/2017, App. 2, s. 1; 220/2017, App. 1, s. 1 and App. 2, s. 1; 120/2019, s. 1; 124/2021, s. 1; 252/2024, Apps. 2 and 5 and App. 6, s. 1.]

(prescribed eligible recognized programs, section 2;
level 1 and level 2 requirements; section 4 (1) and (2))

ItemColumn 1
Eligible Recognized Program
Column 2
Level 1 Requirements
Column 3
Level 2 Requirements
1aircraft maintenance techniciancomplete 1 800 work-based hourscomplete 3 600 work-based hours
2aircraft structural techniciancomplete level 1complete level 2
3Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
3.1arboriculturist (urban forestry) — arborist techniciangraduate 
3.2arboriculturist (urban forestry) — climbing arborist graduate
4architectural sheet metal workercomplete level 1complete level 2
5asphalt paving/laydown techniciangraduate 
6Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
7automotive glass techniciancomplete level 1graduate
8Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
9automotive refinishing prep. techniciangraduate 
10 and 11 Repealed. [B.C. Reg. 96/2008, s. 1.]
12 to 14 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
14.1Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
14.2boom truck operator — folding boom unlimited tonnagecomplete level 1graduate
14.3Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
14.4boom truck operator — stiff boom unlimited tonnagecomplete level 1graduate
15building envelope techniciangraduate 
16 to 18 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
19Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
19.1cremationistgraduate 
20dairy production technician 1graduate 
20.1dairy production technician 2 (herdsperson)graduate
21diesel engine mechaniccomplete level 1graduate
22Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
23Repealed. [B.C. Reg. 252/2024, App. 5.]
23.1 and 23.2 Repealed. [B.C. Reg. 181/2011, App. 4, s. 1 (b).]
24drywall finishercomplete level 1complete level 2
25 to 27 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
28Repealed. [B.C. Reg. 127/2016, App. 2, s. 1.]
28.1embalmercomplete level 1graduate
29embalmer and funeral directorcomplete level 1graduate
30 and 31 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
32funeral directorcomplete level 1graduate
32.01geoexchange drillergraduate
32.02geotechnical/environmental drillergraduate
32.1geothermal techniciancomplete level 1graduate
33 and 34 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
35hardwood floorlayercomplete 1 600 work-based hourscomplete 3 200 work-based hours
35.1heating techniciancomplete level 1graduate
36heavy equipment operatorgraduate 
37Repealed. [B.C. Reg. 136/2017, App. 2, s. 1.]
38Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
39inboard/outboard mechaniccomplete level 1complete level 2
40Repealed. [B.C. Reg. 136/2017, App. 2, s. 1.]
41Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
42Repealed. [B.C. Reg. 268/2009, s. 2.]  
43locksmithcomplete 1 800 work-based hoursgraduate
44log buildercomplete level 1complete level 2
44.1logistics and distribution person 2graduate
45 to 48 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
48.1marine mechanical techniciancomplete level 1complete level 2
49marine service techniciancomplete level 1complete level 2
50meatcuttercomplete 1 500 work-based hourscomplete 3 000 work-based hours
51meter techniciancomplete 1 575 work-based hourscomplete 3 150 work-based hours
51.1mobile crane operator — hydraulic 80 tonnes and undercomplete level 1graduate
51.2mobile crane operator — hydraulic unlimited tonnagecomplete level 1graduate
52 and 53 Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
54 and 55 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
55.1petroleum equipment installergraduate
55.2petroleum equipment service techniciangraduate
56piledriver and bridgeworkercomplete level 1complete level 2
57planermill maintenance technician 1graduate 
58planermill maintenance technician 2complete level 1graduate
59Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
60production horticulturistcomplete level 1complete level 2
61Repealed. [B.C. Reg. 120/2019, s. 1 (b).]
62Repealed. [B.C. Reg. 136/2017, App. 2, s. 1.]
63residential building maintenance workercomplete level 1complete level 2
64residential framing techniciangraduate 
65residential steep roofercomplete level 1graduate
65.1saw filercomplete level 1graduate
66 and 67 Repealed. [B.C. Reg. 96/2008, s. 1.]
68security systems techniciancomplete 1 800 work-based hoursgraduate
69Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
69.1tidal angling guidegraduate 
70Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
70.1Repealed. [B.C. Reg. 252/2024, App. 2.]
71Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
72utility arboristcomplete level 1graduate
73water well drillercomplete level 1graduate
74Repealed. [B.C. Reg. 268/2009, s. 3.]  
75well pump installergraduate 
76winder electriciancomplete level 1complete level 2

Schedule 2

[am. B.C. Regs. 96/2008, ss. 2 and 3; 268/2009, s. 4; 181/2011, Apps. 1 to 3; 54/2012, Apps. 1 and 2; 191/2013, Apps. 1 to 4; 159/2014, Apps. 2 to 4; 118/2015, App. 1, s. 2 and App. 2, s. 3; 127/2016, App. 1 and App. 2, s. 2; 136/2017, App. 1 and App. 2, s. 2; 220/2017, App. 1, s. 2 and App. 2, s. 2; 177/2018; 120/2019, s. 2; 124/2021, s. 2; 268/2022, Apps. 1 to 3; 252/2024, Apps. 1, 3 and 4, App. 6, s. 2 and App. 7.]

(prescribed eligible training programs, section 3;
level 3 and level 4 requirements; section 4 (3) and (4))

ItemColumn 1
Eligible Training Program
Column 2
Level 3 Requirements
Column 3
Level 4 Requirements
1agricultural equipment techniciancomplete level 3graduate
2aircraft maintenance techniciancomplete 5 400 work-based hoursgraduate
3aircraft structural techniciancomplete level 3graduate
4appliance service techniciancomplete 5 400 work-based hoursgraduate
5Repealed. [B.C. Reg. 118/2015, App. 2, s. 3 (a).]
5.01arboriculturist (urban forestry) — field arboristgraduate 
5.1architectural sheet metal workergraduate 
5.2auto body and collision techniciancomplete level 3graduate
6Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
7Repealed. [B.C. Reg. 220/2017, App. 2, s. 2.]
8Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
9Repealed. [B.C. Reg. 181/2011, App. 2, s. 3 (a).]
10 and 11 Repealed. [B.C. Reg. 159/2014, App. 4, s. 2.]
11.1automotive service techniciancomplete level 3graduate
12Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
13bakergraduate 
14Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
15boilermakergraduate 
16bricklayergraduate 
16.1broadband network techniciangraduate 
17cabinetmakercomplete level 3graduate
18Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
19carpentercomplete level 3graduate
20 and 21 Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
22Repealed. [B.C. Reg. 177/2018, s. 1 (a).]
23construction electriciancomplete level 3graduate
24professional cook 3graduate 
25Repealed. [B.C. Reg. 118/2015, App. 1, s. 2.]
26Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
27drywall finishergraduate 
28electric motor system techniciancomplete level 3graduate
29 to 32 Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
33Repealed. [B.C. Reg. 127/2016, App. 2, s. 2.]
34floorcovering installergraduate 
35Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
35.1Repealed. [B.C. Reg. 252/2024, App. 3.]
36glaziercomplete 4 800 work-based hoursgraduate
37 and 38 Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
39hardwood floorlayergraduate 
40heavy duty equipment techniciancomplete level 3graduate
41Repealed. [B.C. Reg. 136/2017, App. 2, s. 2.]
42Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
43inboard/outboard mechaniccomplete level 3graduate
43.1industrial electriciancomplete level 3graduate
44Repealed. [B.C. Reg. 136/2017, App. 2, s. 2.]
45industrial mechanic (millwright)complete level 3graduate
46Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
47instrumentation and control techniciancomplete level 3graduate
48insulator (heat and frost)complete level 3graduate
49ironworker (generalist)graduate 
50landscape horticulturistcomplete level 3graduate
51lather (interior systems mechanic)complete level 3graduate
52log buildercomplete level 3graduate
52.1logistics and distribution person 3graduate 
53machinistcomplete level 3graduate
54Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
54.1marine mechanical techniciangraduate
55marine service techniciancomplete level 3graduate
56meatcuttergraduate 
57metal fabricator (fitter)graduate
58meter techniciancomplete 4 725 work-based hoursgraduate
59mobile crane operatorgraduate 
60motor vehicle body repairer (metal and paint)complete 5 100 work-based hoursgraduate
61motorcycle mechaniccomplete 4 500 work-based hoursgraduate
61.1motorcycle techniciancomplete level 3graduate
62Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
63oil heat system techniciancomplete 4 800 work-based hoursgraduate
64Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
65painter and decoratorgraduate 
66parts techniciangraduate 
66.1 and 66.2 Repealed. [B.C. Reg. 220/2017, App. 1, s. 2.]
67piledriver and bridgeworkergraduate 
68Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
69plumbercomplete level 3graduate
70powerline techniciancomplete level 3graduate
71production horticulturistgraduate
72railway car techniciangraduate
73recreation vehicle service techniciancomplete level 3graduate
74refrigeration and air conditioning mechaniccomplete level 3graduate
75residential building maintenance workergraduate 
76Repealed. [B.C. Reg. 191/2013, App. 4, s. 2.]
77rig techniciangraduate 
78roofergraduate 
79sheet metal workercomplete level 3graduate
80sprinkler fittercomplete level 3graduate
81steamfitter/pipefittercomplete level 3graduate
82Repealed. [B.C. Reg. 118/2015, App. 2, s. 3 (a).]
83tilesettergraduate 
84Repealed. [B.C. Reg. 181/2011, App. 3.]
85Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (c).]
86Repealed. [B.C. Reg. 118/2015, App. 2, s. 3 (a).]
87truck and transport mechaniccomplete level 3graduate
88Repealed. [B.C. Reg. 96/2008, s. 3.]
89weldergraduate 
90winder electriciancomplete level 3graduate

Schedule 3

[en. B.C. Reg. 81/2025, s. 3.]

ItemColumn 1
Eligible Apprenticeship Program
Column 2
Level 1 Apprenticeship Requirement
Column 3
Level 2 Apprenticeship Requirement
1appliance service techniciancomplete 1 800 work-based hourscomplete 3 600 work-based hours
2auto body and collision techniciancomplete 1 613 work-based hours and level 1 technical trainingcomplete 3 225 work-based hours and level 2 technical training
3automotive refinishing techniciancomplete 1 650 work-based hours and level 1 technical traininggraduate
4automotive service techniciancomplete 1 590 work-based hours and level 1 technical trainingcomplete 3 180 work-based hours and level 2 technical training
5bakercomplete 1 680 work-based hours and level 1 technical trainingcomplete 3 360 work-based hours and level 2 technical training
6boilermakercomplete 1 650 work-based hours and level 1 technical trainingcomplete 3 300 work-based hours and level 2 technical training
7bricklayercomplete 1 215 work-based hours and level 1 technical trainingcomplete 2 430 work-based hours and level 2 technical training
8cabinetmakercomplete 1 620 work-based hours and level 1 technical trainingcomplete 3 240 work-based hours and level 2 technical training
9carpentercomplete 1 590 work-based hours and level 1 technical trainingcomplete 3 180 work-based hours and level 2 technical training
10concrete finishercomplete 1 620 work-based hours and level 1 technical traininggraduate
11construction craft worker (labourer)complete 2 000 work-based hours and level 1 technical traininggraduate
12construction electriciancomplete 1 500 work-based hours and level 1 technical trainingcomplete 3 000 work-based hours and level 2 technical training
13floorcovering installercomplete 1 650 work-based hours and level 1 technical trainingcomplete 3 300 work-based hours and level 2 technical training
14gasfitter — class Acomplete 1 500 work-based hours and level 1 technical traininggraduate
15gasfitter — class Bcomplete 1 500 work-based hours and level 1 technical traininggraduate
16glaziercomplete 1 665 work-based hours and level 1 technical trainingcomplete 3 330 work-based hours and level 2 technical training
17hairstylistcomplete 1 575 work-based hours and level 1 technical traininggraduate
18heavy duty equipment techniciancomplete 1 583 work-based hours and level 1 technical trainingcomplete 3 166 work-based hours and level 2 technical training
19instrumentation and control techniciancomplete 1 500 work-based hours and level 1 technical trainingcomplete 3 000 work-based hours and level 2 technical training
20industrial electriciancomplete 1 500 work-based hours and level 1 technical trainingcomplete 3 000 work-based hours and level 2 technical training
21industrial mechanic (millwright)complete 1 590 work-based hours and level 1 technical trainingcomplete 3 180 work-based hours and level 2 technical training
22insulator (heat and frost)complete 1 665 work-based hours and level 1 technical trainingcomplete 3 330 work-based hours and level 2 technical training
23ironworker (generalist)complete 1 580 work-based hours and level 1 technical trainingcomplete 3 160 work-based hours and level 2 technical training
24ironworker (reinforcing)complete 1 590 work-based hours and level 1 technical traininggraduate
25landscape horticulturistcomplete 1 320 work-based hours and level 1 technical trainingcomplete 2 640 work-based hours and level 2 technical training
26lather (interior systems mechanic)complete 1 500 work-based hours and level 1 technical trainingcomplete 3 000 work-based hours and level 2 technical training
27machinistcomplete 1 583 work-based hours and level 1 technical trainingcomplete 3 165 work-based hours and level 2 technical training
28metal fabricator (fitter)complete 1 600 work-based hours and level 1 technical trainingcomplete 3 200 work-based hours and level 2 technical training
29mobile crane operatorcomplete 1 660 work-based hours and level 1 technical trainingcomplete 3 320 work-based hours and level 2 technical training
30motorcycle techniciancomplete 1 450 work-based hours and level 1 technical trainingcomplete 2 900 work-based hours and level 2 technical training
31painter and decoratorcomplete 1 620 work-based hours and level 1 technical trainingcomplete 3 240 work-based hours and level 2 technical training
32parts technician 1graduate
33parts technician 2graduate
34plumbercomplete 1 575 work-based hours and level 1 technical trainingcomplete 3 150 work-based hours and level 2 technical training
35powerline techniciancomplete 1 680 work-based hours and level 1 technical trainingcomplete 3 360 work-based hours and level 2 technical training
36professional cook 1graduate
37professional cook 2graduate
38recreational vehicle service techniciancomplete 1 170 work-based hours and level 1 technical trainingcomplete 2 340 work-based hours and level 2 technical training
39refrigeration and air conditioning mechanic   complete 1 553 work-based hours and level 1 technical training   complete 3 105 work-based hours and level 2 technical training   
40roofercomplete 1 650 work-based hours and level 1 technical trainingcomplete 3 300 work-based hours and level 2 technical training
41sheet metal workercomplete 1 560 work-based hours and level 1 technical trainingcomplete 3 120 work-based hours and level 2 technical training
42sprinkler fittercomplete 1 620 work-based hours and level 1 technical trainingcomplete 3 240 work-based hours and level 2 technical training
43steamfitter/pipefittercomplete 1 575 work-based hours and level 1 technical trainingcomplete 3 150 work-based hours and level 2 technical training
44tilesettercomplete 1 500 work-based hours and level 1 technical trainingcomplete 3 000 work-based hours and level 2 technical training
45tower crane operatorcomplete 1 343 work-based hours and level 1 technical traininggraduate
46transport trailer techniciancomplete 1 575 work-based hours and level 1 technical traininggraduate
47truck and transport mechaniccomplete 1 583 work-based hours and level 1 technical trainingcomplete 3 166 work-based hours and level 2 technical training
48weldercomplete 1 540 work-based hours and level 1 technical trainingcomplete 3 080 work-based hours and level 2 technical training
49welder Bgraduate
*2010-18-33 changed enacting authority to the Commissioner of Income Tax.

[Provisions relevant to the enactment of this regulation: Income Tax Act, R.S.B.C. 1996, c. 215, s. 131.]