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B.C. Reg. 243/2007

Commissioner of Income Tax1
Deposited June 26, 2007

effective January 1, 2007

Income Tax Act

Training Tax Credits Regulation

[includes amendments up to B.C. Reg. 181/2011, October 27, 2011]

Contents
  Definitions and interpretation
  Prescribed eligible recognized programs
  Prescribed eligible training programs
  Level requirements
  Repealed
Schedule 1
Schedule 2

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 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;

"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, and

(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;

"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.

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 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.

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) telecontrol technologist.

[am. B.C. Reg. 181/2011, App. 2, s. 1.]

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 & 4.]

(prescribed eligible recognized programs, section 2;

level 1 and level 2 requirements; section 4 (1) and (2))

Item Column 1

Eligible Recognized Program
Column 2

Level 1 Requirements
Column 3

Level 2 Requirements
1 aircraft maintenance technician complete 1 800 work-based hours complete 3 600 work-based hours
2 aircraft structural technician complete level 1 complete level 2
3 arboriculturist (urban forestry) complete level 1 complete level 2
4 architectural sheet metal worker complete level 1 complete level 2
5 asphalt paving/laydown technician graduate  
6 automatic transmission service technician complete 1 680 work-based hours complete 3 360 work-based hours
7 automotive glass technician complete 1 760 work-based hours complete 3 520 work-based hours
8 automotive machinist complete 1 700 work-based hours complete 3 400 work-based hours
9 automotive refinishing prep. technician graduate  
10 and 11 Repealed. [B.C. Reg. 96/2008, s. 1.]
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
14.1 boom truck operator — folding boom 22 tonnes and under complete level 1 graduate
14.2 boom truck operator — folding boom unlimited tonnage complete level 1 graduate
14.3 boom truck operator — stiff boom 40 tonnes and under complete level 1 graduate
14.4 boom truck operator — stiff boom unlimited tonnage complete level 1 graduate
15 building envelope technician graduate  
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
19 construction formwork technician complete level 1 graduate
20 dairy production technician 1 graduate  
21 diesel engine mechanic complete 1 600 work-based hours complete 3 200 work-based hours
22 diesel fuel injection mechanic complete 1 600 work-based hours complete 3 200 work-based hours
23 domestic/commercial gasfitter – class B complete level 1 graduate
23.1 and 23.2 Repealed. [B.C. Reg. 181/2011, App. 4, s. 1 (b).]
24 drywall finisher complete level 1 complete level 2
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
28 elevator mechanic complete 1 800 work-based hours complete 3 600 work-based hours
29 embalmer and funeral director complete level 1 graduate
30 florist complete 1 800 work-based hours graduate
31 forklift mechanic complete 1 600 work-based hours complete 3 200 work-based hours
32 funeral director complete level 1 graduate
32.1 geothermal technician complete level 1 graduate
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
35 hardwood floorlayer complete 1 600 work-based hours complete 3 200 work-based hours
35.1 heating technician complete level 1 graduate
36 heavy equipment operator technician graduate  
37 hydraulic crane operator complete 1 500 work-based hours complete 3 000 work-based hours
38 hydraulic service mechanic complete 1 800 work-based hours complete 3 600 work-based hours
39 inboard/outboard mechanic complete level 1 complete level 2
40 industrial engines and equipment partsperson complete level 1 complete level 2
41 industrial warehouseperson complete level 1 complete level 2
42 Repealed. [B.C. Reg. 268/2009, s. 2.]    
43 locksmith complete 1 800 work-based hours graduate
44 log builder complete level 1 complete level 2
44.1 logistics and distribution person 2   graduate
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
48.1 marine mechanical technician complete level 1 graduate
49 marine repair technician complete level 1 complete level 2
50 meatcutter complete 1 500 work-based hours complete 3 000 work-based hours
51 meter technician complete 1 575 work-based hours complete 3 150 work-based hours
51.1 mobile crane operator – hydraulic 80 tonnes and under complete level 1 graduate
51.2 mobile crane operator – hydraulic unlimited tonnage 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
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
56 piledriver and bridgeworker complete level 1 complete level 2
57 planermill maintenance technician 1 graduate  
58 planermill maintenance technician 2 complete level 1 graduate
59 plasterer complete 1 200 work-based hours complete 2 400 work-based hours
60 production horticulturist complete level 1 complete level 2
61 railway car technician complete 1 500 work-based hours complete 3 000 work-based hours
62 reinforcing steel installer complete level 1 graduate
63 residential building maintenance worker complete level 1 complete level 2
64 residential framing technician graduate  
65 residential steep roofer complete level 1 complete level 2
66 and 67 Repealed. [B.C. Reg. 96/2008, s. 1.]
68 security alarm installer complete 1 800 work-based hours graduate
69 telecontrol technologist complete 1 800 work-based hours complete 3 600 work-based hours
70 tire repairer complete 1 800 work-based hours graduate
70.1 tower crane operator complete level 1 graduate
71 transport refrigeration mechanic complete 1 600 work-based hours complete 3 200 work-based hours
72 utility arborist complete level 1 graduate
73 water well driller complete level 1 graduate
74 Repealed. [B.C. Reg. 268/2009, s. 3.]    

 

Schedule 2

[am. B.C. Regs. 96/2008, ss. 2 and 3; 268/2009, s. 4; 181/2011, Apps. 1 to 3.]

(prescribed eligible training programs, section 3;

level 3 and level 4 requirements; section 4 (3) and (4))

Item Column 1

Eligible Training Program
Column 2

Level 3 Requirements
Column 3

Level 4 Requirements
1 agricultural equipment technician complete level 3 graduate
2 aircraft maintenance technician complete 5 400 work-based hours graduate
3 aircraft structural technician complete level 3 graduate
4 appliance service technician complete 5 400 work-based hours graduate
5 arboriculturist (urban forestry) complete level 3 graduate
5.1 architectural sheet metal worker graduate  
6 automatic transmission service technician graduate  
7 automotive glass technician graduate  
8 automotive machinist complete 5 100 work-based hours graduate
9 Repealed. [B.C. Reg. 181/2011, App. 2, s. 3 (a).]
10 automotive service technician level 3 graduate  
11 automotive service technician level 4   graduate
12 automotive upholsterer complete 5 400 work-based hours graduate
13 baker graduate  
14 barber graduate  
15 boilermaker graduate  
16 bricklayer complete level 3 graduate
17 cabinetmaker complete level 3 graduate
18 cable splicer complete 5 400 work-based hours graduate
19 carpenter complete level 3 graduate
20 communication technician complete level 3 graduate
21 community antenna television technician complete 4 500 work-based hours graduate
22 concrete finisher graduate  
23 construction electrician complete level 3 graduate
24 cook graduate  
25 diesel engine mechanic complete 4 800 work-based hours graduate
26 diesel fuel injection mechanic complete 4 800 work-based hours graduate
27 drywall finisher graduate  
28 electric motor system technician complete level 3 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
33 elevator mechanic complete 5 400 work-based hours graduate
34 floor covering installer graduate  
35 forklift mechanic complete 4 800 work-based hours graduate
36 glazier 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
39 hardwood floorlayer graduate  
40 heavy duty equipment technician complete level 3 graduate
41 hydraulic crane operator graduate  
42 hydraulic service mechanic complete 5 400 work-based hours complete 7 200 work-based hours
43 inboard/outboard mechanic complete level 3 graduate
43.1 industrial electrician complete level 3 graduate
44 industrial engines and equipment partsperson graduate  
45 industrial mechanic (millwright) complete level 3 graduate
46 industrial warehouseperson graduate  
47 instrumentation and control technician complete level 3 graduate
48 insulator (heat and frost) complete level 3 graduate
49 ironworker (generalist) graduate  
50 landscape horticulturist complete level 3 graduate
51 lather (interior systems mechanic) graduate  
52 log builder complete level 3 graduate
52.1 logistics and distribution person 3 graduate  
53 machinist complete level 3 graduate
54 marine engine mechanic complete 4 770 work-based hours graduate
55 marine repair technician complete level 3 graduate
56 meatcutter graduate  
57 metal fabricator (fitter) complete level 3 graduate
58 meter technician complete 4 725 work-based hours graduate
59 mobile crane operator graduate  
60 motor vehicle body repairer (metal and paint) complete 5 100 work-based hours graduate
61 motorcycle mechanic complete 4 500 work-based hours graduate
62 moulder and coremaker complete 5 400 work-based hours graduate
63 oil burner mechanic complete 4 800 work-based hours graduate
64 outdoor power equipment technician complete level 3 graduate
65 painter and decorator graduate  
66 partsperson graduate  
67 piledriver and bridgeworker graduate  
68 plasterer complete 3 600 work-based hours graduate
69 plumber complete level 3 graduate
70 powerline technician complete level 3 graduate
71 production horticulturist complete level 3 graduate
72 railway car technician complete 4 500 work-based hours graduate
73 recreation vehicle service technician complete level 3 graduate
74 refrigeration and air conditioning mechanic complete level 3 graduate
75 residential building maintenance worker graduate  
76 residential steep roofer graduate  
77 rig technician graduate  
78 roofer graduate  
79 sheet metal worker complete level 3 graduate
80 sprinkler system installer complete level 3 graduate
81 steamfitter–pipefitter complete level 3 graduate
82 telecontrol technologist complete 5 400 work-based hours complete 7 200 work-based hours
83 tilesetter graduate  
84 Repealed. [B.C. Reg. 181/2011, App. 3.]
85 transport refrigeration mechanic graduate  
86 transport trailer technician graduate  
87 truck and transport mechanic complete level 3 graduate
88 Repealed. [B.C. Reg. 96/2008, s. 3.]
89 welder (level "A") graduate  

1. 2010-18-33 changed enacting authority to the Commissioner of Income Tax. Originally deposited as O.C. 512/2007.

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