Point in Time - Income Tax Act

"Point in Time" Regulation Content

Income Tax Act

Training Tax Credits Regulation

B.C. Reg. 243/2007

SECTION	EFFECTIVE DATE
NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
Section 1	December 1, 2022
	April 1, 2025 [retro from June 12, 2025]
Section 3	December 1, 2022
Section 3.1	April 1, 2025 [retro from June 12, 2025]
Section 4	January 1, 2011 [retro from October 27, 2011]
	June 16, 2015
Section 4.1	April 1, 2025 [retro from June 12, 2025]
Section 5	January 1, 2007
Schedule 1	November 5, 2009
	January 1, 2008 [retro from October 27, 2011]
	January 1, 2011 [retro from October 27, 2011]
	January 1, 2011
	October 27, 2011
	January 1, 2012
	January 1, 2010 [retro from June 27, 2013]
	January 1, 2012 [retro from June 27, 2013]
	June 27, 2013
	September 1, 2013 [retro from August 22, 2014]
	June 30, 2014 [retro from August 22, 2014]
	August 22, 2014
	September 1, 2014
	June 16, 2015
	June 2, 2016
	April 6, 2017
	May 24, 2017
	September 1, 2017
	April 1, 2019 [retro from June 14, 2019]
	May 1, 2020 [retro from May 6, 2021]
	December 1, 2017 [retro from August 19, 2024]
	May 1, 2024 [retro from August 19, 2024]
	August 19, 2024
Schedule 2	November 5, 2009
	January 1, 2008 [retro from October 27, 2011]
	January 1, 2011 [retro from October 27, 2011]
	August 31, 2011 [retro from October 27, 2011]
	January 1, 2011
	January 1, 2012
	January 1, 2010 [retro from June 27, 2013]
	January 1, 2011 [retro from June 27, 2013]
	January 1, 2012 [retro from June 27, 2013]
	June 27, 2013
	April 1, 2014 [retro from August 22, 2014]
	June 30, 2014 [retro from August 22, 2014]
	August 22, 2014
	September 1, 2014
	June 16, 2015
	June 16, 2015
	February 22, 2016
	June 2, 2016
	March 31, 2017
	April 6, 2017
	May 24, 2017
	September 1, 2017
	September 1, 2018
	April 1, 2019 [retro from June 14, 2019]
	May 1, 2020 [retro from May 6, 2021]
	April 1, 2021 [retro from December 8, 2022]
	April 1, 2022 [retro from December 8, 2022]
	September 1, 2022 [retro from December 8, 2022]
	September 1, 2009 [retro from August 19, 2024]
	January 1, 2023 [retro from August 19, 2024]
	August 1, 2023 [retro from August 19, 2024]
	August 19, 2024
	September 1, 2024
Schedule 3	April 1, 2025 [retro from June 12, 2025]

Section 1 (parts) BEFORE amended by BC Reg 253/2022, effective December 1, 2022.

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

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

Section 1 definition of "graduate", paragraph (c) was added by BC Reg 81/2025, effective April 1, 2025 [retro from June 12, 2025].

Section 1 definitions of "level 1 technical training" and "level 2 technical training" were added by BC Reg 81/2025, effective April 1, 2025 [retro from June 12, 2025].

Section 3 BEFORE amended by BC Reg 253/2022, effective December 1, 2022.

Prescribed eligible training programs

3 The industry training 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.

Section 3.1 was enacted by BC Reg 81/2025, effective April 1, 2025 [retro from June 12, 2025].

Section 4 (5) (b) BEFORE repealed by BC Reg 181/2011, effective January 1, 2008 [retro from October 27, 2011].

(b) instrumentation and control technician;

Section 4 (5) (c) BEFORE repealed by BC Reg 118/2015, effective June 16, 2015.

Section 4.1 was enacted by BC Reg 81/2025, effective April 1, 2025 [retro from June 12, 2025].

Section 5 BEFORE repealed by BC Reg 299/2010, effective January 1, 2007.

Other prescribed requirements — basic tax credit for individuals

5 For the purposes of section 118(1)(d) of the Act, the prescribed requirement is that, while the individual was registered in an eligible recognized program, the individual was not

(a) enrolled under section 3 of the School Act,

(b) registered under section 13 of the School Act, or

(c) attending an independent school, as defined in the Independent School Act, or an educational institution operated by the government of Canada or by a band, as defined in the Indian Act (Canada).

Schedule 1, items 23.1, 23.2 were added by BC Reg 268/2009, effective November 5, 2009.

Schedule 1, items 42 and 74 BEFORE amended by BC Reg 268/2009, effective November 5, 2009.

42	landscape horticulturist	complete level 1	complete level 2
74	welder level "C"	graduate

Schedule 1, item 4 BEFORE amended by BC Reg 181/2011, effective January 1, 2008 [retro from October 27, 2011].

architectural sheet metal worker

complete level 1

graduate

Schedule 1, item 20 BEFORE amended by BC Reg 181/2011, effective January 1, 2011 [retro from October 27, 2011].

dairy production technician

complete 1 800 work-based hours

graduate

Schedule 1, item 44.1 was added by BC Reg 181/2011, effective January 1, 2011 [retro from October 27, 2011].

Schedule 1, item 69.1 was added by BC Reg 54/2012, effective January 1, 2011.

Schedule 1, items 23 and 64 BEFORE amended by BC Reg 181/2011, effective October 27, 2011.

23	domestic/commercial gasfitter	complete level 1	graduate
64	residential construction framing technician	graduate

Schedule 1, items 23.1 and 23.2 BEFORE repealed by BC Reg 181/2011, effective October 27, 2011.

23.1	domestic/residential certified heating technician	complete level 1	graduate
23.2	domestic/residential geothermal heating technician	complete level 1	graduate

Schedule 1, items 32.1 and 35.1 were added by BC Reg 181/2011, effective October 27, 2011.

Schedule 1, item 20.1 was added by BC Reg 54/2012, effective January 1, 2012.

Schedule 1, items 3.1, 3.2, 19.1, 28.1, 55.1 and 55.2 were added by 191/2013, effective January 1, 2010 [retro from June 27, 2013].

Schedule 1, item 49 BEFORE amended by 191/2013, effective January 1, 2012 [retro from June 27, 2013].

marine repair technician

complete level 1

complete level 2

Schedule 1, item 65 BEFORE amended by 191/2013, effective June 27, 2013.

residential steep roofer

complete level 1

complete level 2

Schedule 1, item 65.1 was added by BC Reg 159/2014, effective September 1, 2013 [retro from August 22, 2014].

Schedule 1, item 48.1 BEFORE amended by BC Reg 159/2014, effective June 30, 2014 [retro from August 22, 2014].

48.1

marine mechanical technician

complete level 1

graduate

Schedule 1, items 36 and 68 BEFORE amended by BC Reg 159/2014, effective August 22, 2014.

36	heavy equipment operator technician	graduate
68	security alarm installer	complete 1 800 work-based hours	graduate

Schedule 1, item 21 BEFORE amended by BC Reg 118/2015, effective September 1, 2014.

diesel engine mechanic

complete 1 600 work-based hours

complete 3 200 work-based hours

Schedule 1, items 32.01, 32.02 and 75 were added by BC Reg 118/2015, effective September 1, 2014.

Schedule 1, items 3, 14.1, 14.3, 19, 52, 53 and 69 BEFORE repealed by BC Reg 118/2015, effective June 16, 2015.

3	arboriculturist (urban forestry)	complete level 1	complete level 2
14.1	boom truck operator – folding boom 22 tonnes and under	complete level 1	graduate
14.3	boom truck operator – stiff boom 40 tonnes and under	complete level 1	graduate
19	construction formwork technician	complete level 1	graduate
52	motion picture and theatre – grip	complete 900 work-based hours	graduate
53	motion picture and theatre – set dresser	complete level 1	graduate
69	telecontrol technologist	complete 1 800 work-based hours	complete 3 600 work-based hours

Schedule 1, item 28 BEFORE repealed by BC Reg 127/2016, effective June 2, 2016.

elevator mechanic

complete 1 800 work-based hours

complete 3 600 work-based hours

Schedule 1, items 37, 40, and 62 BEFORE repealed by BC Reg 136/2017, effective April 6, 2017.

37	hydraulic crane operator	complete 1 500 work-based hours	complete 3 000 work-based hours
40	industrial engines and equipment partsperson	complete level 1	complete level 2
62	reinforcing steel installer	complete level 1	graduate

Schedule 1, items 55.1 and 55.2 BEFORE amended by BC Reg 220/2017, effective May 24, 2017 [retro from December 5, 2017].

55.1	petroleum equipment installer	complete level 1	complete level 2
55.2	petroleum equipment service technician	complete level 1	complete level 2

Schedule 1, item 7 BEFORE amended by BC Reg 220/2017, effective September 1, 2017 [retro from December 5, 2017].

automotive glass technician

complete 1 760 work-based hours

complete 3 520 work-based hours

Schedule 1, item 23 BEFORE amended by BC Reg 120/2019, effective April 1, 2019 [retro from June 14, 2019].

domestic/commercial gasfitter — class B

complete level 1

graduate

Schedule 1, item 61 BEFORE repealed by BC Reg 120/2019, effective April 1, 2019 [retro from June 14, 2019].

railway car technician

complete 1 500 work-based hours

complete 3 000 work-based hours

Schedule 1, item 76 was added by BC Reg 124/2021, effective May 1, 2020 [retro from May 6, 2021].

Schedule 1, item 70.1 BEFORE repealed by BC Reg 252/2024, effective December 1, 2017 [retro from August 19, 2024].

70.1

tower crane operator

complete level 1

graduate

Schedule 1, item 23 BEFORE repealed by BC Reg 252/2024, effective May 1, 2024 [retro from August 19, 2024].

gasfitter — class B

complete level 1

graduate

Schedule 1, items 6, 8, 12 to 14, 16 to 18, 22, 25 to 27, 30, 31, 33, 34, 38, 41, 45 to 48, 54, 55, 59, 70 and 71 BEFORE repealed by BC Reg 252/2024, effective August 19, 2024.

6	automatic transmission service technician	complete 1 680 work-based hours	complete 3 360 work-based hours
8	automotive machinist	complete 1 700 work-based hours	complete 3 400 work-based hours
12	automotive upholsterer	complete 1 800 work-based hours	complete 3 600 work-based hours
13	automotive wheel alignment and brake service technician	complete 1 700 work-based hours	graduate
14	barber	complete 1 335 work-based hours	complete 2 670 work-based hours
16	cable splicer	complete 1 800 work-based hours	complete 3 600 work-based hours
17	communication technician	complete level 1	complete level 2
18	community antenna television technician	complete 1 500 work-based hours	complete 3 000 work-based hours
22	diesel fuel injection mechanic	complete 1 600 work-based hours	complete 3 200 work-based hours
25	electro-plater	complete 1 800 work-based hours	complete 3 600 work-based hours
26	electronics communications technician	complete 1 800 work-based hours	complete 3 600 work-based hours
27	electronics technician	complete 1 800 work-based hours	complete 3 600 work-based hours
30	florist	complete 1 800 work-based hours	graduate
31	forklift mechanic	complete 1 600 work-based hours	complete 3 200 work-based hours
33	graphic arts — bookbinder 1	complete 1 800 work-based hours	complete 3 600 work-based hours
34	graphic arts — litho pressperson (web, sheet fed, rotary and gravure)	complete 1 800 work-based hours	complete 3 600 work-based hours
38	hydraulic service mechanic	complete 1 800 work-based hours	complete 3 600 work-based hours
41	industrial warehouseperson	complete level 1	complete level 2
45	lumber manufacturing industry — benchperson	graduate
46	lumber manufacturing industry — circular sawfiler	graduate
47	lumber manufacturing industry — sawfitter	complete level 1	graduate
48	marine engine mechanic	complete 1 590 work-based hours	complete 3 180 work-based hours
54	moulder and coremaker	complete 1 800 work-based hours	complete 3 600 work-based hours
55	outdoor power equipment technician	complete level 1	complete level 2
59	plasterer	complete 1 200 work-based hours	complete 2 400 work-based hours
70	tire repairer	complete 1 800 work-based hours	graduate
71	transport refrigeration mechanic	complete 1 600 work-based hours	complete 3 200 work-based hours

Schedule 2, item 89 was added by BC Reg 268/2009, effective November 5, 2009.

Schedule 2, item 5.1 was added by BC Reg 181/2011, effective January 1, 2008 [retro from October 27, 2011].

Schedule 2, item 9 BEFORE repealed by BC Reg 181/2011, effective January 1, 2011 [retro from October 27, 2011].

automotive painter

graduate

Schedule 2, item 47 BEFORE amended by BC Reg 181/2011, effective January 1, 2011 [retro from October 27, 2011].

instrumentation and control technician

complete level 3

complete level 4

Schedule 2, item 52.1 was added by BC Reg 181/2011, effective January 1, 2011 [retro from October 27, 2011].

Schedule 2, item 84 BEFORE repealed by BC Reg 181/2011, effective August 31, 2011 [retro from October 27, 2011].

tool and die maker

complete level 3

graduate

Schedule 2, item 35.1 was added by BC Reg 54/2012, effective January 1, 2011.

Schedule 2, item 16 BEFORE amended by BC Reg 54/2012, effective January 1, 2012.

bricklayer

complete level 3

graduate

Schedule 2, item 5.01 was added by 191/2013, effective January 1, 2010 [retro from June 27, 2013].

Schedule 2, items 66.1 and 66.2 were added by 191/2013, effective January 1, 2011 [retro from June 27, 2013].

Schedule 2, item 55 BEFORE amended by 191/2013, effective January 1, 2012 [retro from June 27, 2013].

marine repair technician

complete level 3

graduate

Schedule 2, item 76 BEFORE repealed by 191/2013, effective June 27, 2013.

residential steep roofer

graduate

Schedule 2, items 71 and 89 BEFORE amended by BC Reg 159/2014, effective April 1, 2014 [retro from August 22, 2014].

71	production horticulturist	complete level 3	graduate
89	welder (level "A")	graduate

Schedule 2, item 54.1 was added by BC Reg 159/2014, effective June 30, 2014 [retro from August 22, 2014].

Schedule 2, items 10 and 11 BEFORE repealed by BC Reg 159/2014, effective August 22, 2014.

10	automotive service technician level 3	graduate
11	automotive service technician level 4		graduate

Schedule 2, item 11.1 was added by BC Reg 159/2014, effective August 22, 2014.

Schedule 2, item 25 BEFORE repealed by BC Reg 118/2015, effective September 1, 2014.

diesel engine mechanic

complete 4 800 work-based hours

graduate

Schedule 2, items 5, 82 and 86 BEFORE repealed by BC Reg 118/2015, effective June 16, 2015.

5	arboriculturist (urban forestry)	complete level 3	graduate
82	telecontrol technologist	complete 5 400 work-based hours	complete 7 200 work-based hours
86	transport trailer technician	graduate

Schedule 2, items 63 and 78 BEFORE amended by BC Reg 118/2015, effective June 16, 2015.

63	oil burner mechanic	complete 4 800 work-based hours	graduate
78	roofer	graduate

Schedule 2, item 16.1 was added by BC Reg 127/2016, effective February 22, 2016.

Schedule 2, item 33 BEFORE repealed by BC Reg 127/2016, effective June 2, 2016.

elevator mechanic

complete 5 400 work-based hours

graduate

Schedule 2, item 57 BEFORE amended by BC Reg 136/2017, effective March 31, 2017.

metal fabricator (fitter)

complete level 3

graduate

Schedule 2, items 41 and 44 BEFORE repealed by BC Reg 136/2017, effective April 6, 2017.

41	hydraulic crane operator	graduate
44	industrial engines and equipment partsperson	graduate

Schedule 2, items 66.1 and 66.2 BEFORE repealed by BC Reg 220/2017, effective May 24, 2017 [retro from December 5, 2017].

66.1	petroleum equipment installer	graduate
66.2	petroleum equipment service technician	graduate

Schedule 2, item 7 BEFORE repealed by BC Reg 220/2017, effective September 1, 2017 [retro from December 5, 2017].

automotive glass technician

graduate

Schedule 2, item 22 BEFORE repealed by BC Reg 177/2018, effective September 1, 2018.

concrete finisher

graduate

Schedule 2, item 51 BEFORE amended by BC Reg 177/2018, effective September 1, 2018.

lather (interior systems mechanic)

graduate

Schedule 2, items 72 and 80 BEFORE amended by BC Reg 120/2019, effective April 1, 2019 [retro from June 14, 2019].

72	railway car technician	complete 4 500 work-based hours	graduate
80	sprinkler system installer	complete level 3	graduate

Schedule 2, item 90 was added by BC Reg 124/2021, effective May 1, 2020 [retro from May 6, 2021].

Schedule 2, item 5.2 was added by BC Reg 268/2022, effective April 1, 2021 [retro from December 8, 2022].

Schedule 2, item 61.1 was added by BC Reg 268/2022, effective April 1, 2022 [retro from December 8, 2022].

Schedule 2, item 78 BEFORE amended by BC Reg 268/2022, effective September 1, 2022 [retro from December 8, 2022].

roofer (roofer, damp and waterproofer)

graduate

Schedule 2, item 24 BEFORE amended by BC Reg 252/2024, effective September 1, 2009 [retro from August 19, 2024].

cook

graduate

Schedule 2, item 35.1 BEFORE repealed by BC Reg 252/2024, effective January 1, 2023 [retro from August 19, 2024].

35.1

gasfitter — class A

complete level 3

graduate

Schedule 2, item 66 BEFORE amended by BC Reg 252/2024, effective August 1, 2023 [retro from August 19, 2024].

partsperson

graduate

Schedule 2, items 6, 8, 12, 14, 18, 20, 21, 26, 29 to 32, 35, 37, 38, 42, 46, 54, 62, 64, 68 and 85 BEFORE repealed by BC Reg 252/2024, effective August 19, 2024.

6	automatic transmission service technician	graduate
8	automotive machinist	complete 5 100 work-based hours	graduate
12	automotive upholsterer	complete 5 400 work-based hours	graduate
14	barber	graduate
18	cable splicer	complete 5 400 work-based hours	graduate
20	communication technician	complete level 3	graduate
21	community antenna television technician	complete 4 500 work-based hours	graduate
26	diesel fuel injection mechanic	complete 4 800 work-based hours	graduate
29	electro-plater	complete 5 400 work-based hours	graduate
30	electronics communications technician	graduate
31	electronics technician	complete 5 400 work-based hours	graduate
32	electronics technician (consumer products)	complete 5 400 work-based hours	graduate
35	forklift mechanic	complete 4 800 work-based hours	graduate
37	graphic arts — bookbinder 1	complete 5 400 work-based hours	graduate
38	graphic arts — litho pressperson (web, sheet fed, rotary and gravure)	complete 5 400 work-based hours	graduate
42	hydraulic service mechanic	complete 5 400 work-based hours	complete 7 200 work-based hours
46	industrial warehouseperson	graduate
54	marine engine mechanic	complete 4 770 work-based hours	graduate
62	moulder and coremaker	complete 5 400 work-based hours	graduate
64	outdoor power equipment technician	complete level 3	graduate
68	plasterer	complete 3 600 work-based hours	graduate
85	transport refrigeration mechanic	graduate

Schedule 2, item 81 BEFORE amended by BC Reg 252/2024, effective August 19, 2024.

steamfitter-pipefitter

complete level 3

graduate

Schedule 2, item 34 BEFORE amended by BC Reg 252/2024, effective September 1, 2024.

floor covering installer

graduate

Schedule 3 was enacted by BC Reg 81/2025, effective April 1, 2025 [retro from June 12, 2025].