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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 September 15, 2020.
Link to consolidated regulation (PDF)
Link to Point in Time

Income Tax Act

Training Tax Credits Regulation

[includes amendments up to B.C. Reg. 120/2019, April 1, 2019]

Contents
1Definitions and interpretation
2Prescribed eligible recognized programs
3Prescribed eligible training programs
4Level requirements
5Repealed
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) 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.]

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.]

(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 
6automatic transmission service techniciancomplete 1 680 work-based hourscomplete 3 360 work-based hours
7automotive glass techniciancomplete level 1graduate
8automotive machinistcomplete 1 700 work-based hourscomplete 3 400 work-based hours
9automotive refinishing prep. techniciangraduate 
10 and 11 Repealed. [B.C. Reg. 96/2008, s. 1.]
12automotive upholsterercomplete 1 800 work-based hourscomplete 3 600 work-based hours
13automotive wheel alignment and brake service techniciancomplete 1 700 work-based hoursgraduate
14barbercomplete 1 335 work-based hourscomplete 2 670 work-based hours
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 
16cable splicercomplete 1 800 work-based hourscomplete 3 600 work-based hours
17communication techniciancomplete level 1complete level 2
18community antenna television techniciancomplete 1 500 work-based hourscomplete 3 000 work-based hours
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
22diesel fuel injection mechaniccomplete 1 600 work-based hourscomplete 3 200 work-based hours
23gasfitter — class Bcomplete level 1graduate
23.1 and 23.2 Repealed. [B.C. Reg. 181/2011, App. 4, s. 1 (b).]
24drywall finishercomplete level 1complete level 2
25electro-platercomplete 1 800 work-based hourscomplete 3 600 work-based hours
26electronics communications techniciancomplete 1 800 work-based hourscomplete 3 600 work-based hours
27electronics techniciancomplete 1 800 work-based hourscomplete 3 600 work-based hours
28Repealed. [B.C. Reg. 127/2016, App. 2, s. 1.]
28.1embalmercomplete level 1graduate
29embalmer and funeral directorcomplete level 1graduate
30floristcomplete 1 800 work-based hoursgraduate
31forklift mechaniccomplete 1 600 work-based hourscomplete 3 200 work-based hours
32funeral directorcomplete level 1graduate
32.01geoexchange drillergraduate
32.02geotechnical/environmental drillergraduate
32.1geothermal techniciancomplete level 1graduate
33graphic arts — bookbinder 1complete 1 800 work-based hourscomplete 3 600 work-based hours
34graphic arts — litho pressperson (web, sheet fed, rotary and gravure)complete 1 800 work-based hourscomplete 3 600 work-based hours
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.]
38hydraulic service mechaniccomplete 1 800 work-based hourscomplete 3 600 work-based hours
39inboard/outboard mechaniccomplete level 1complete level 2
40Repealed. [B.C. Reg. 136/2017, App. 2, s. 1.]
41industrial warehousepersoncomplete level 1complete level 2
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
45lumber manufacturing industry — benchpersongraduate 
46lumber manufacturing industry — circular sawfilergraduate 
47lumber manufacturing industry — sawfittercomplete level 1graduate
48marine engine mechaniccomplete 1 590 work-based hourscomplete 3 180 work-based hours
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.]
54moulder and coremakercomplete 1 800 work-based hourscomplete 3 600 work-based hours
55outdoor power equipment techniciancomplete level 1complete level 2
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
59plasterercomplete 1 200 work-based hourscomplete 2 400 work-based hours
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 
70tire repairercomplete 1 800 work-based hoursgraduate
70.1tower crane operatorcomplete level 1graduate
71transport refrigeration mechaniccomplete 1 600 work-based hourscomplete 3 200 work-based hours
72utility arboristcomplete level 1graduate
73water well drillercomplete level 1graduate
74Repealed. [B.C. Reg. 268/2009, s. 3.]  
75well pump installergraduate

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.]

(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 
6automatic transmission service techniciangraduate 
7Repealed. [B.C. Reg. 220/2017, App. 2, s. 2.]
8automotive machinistcomplete 5 100 work-based hoursgraduate
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
12automotive upholsterercomplete 5 400 work-based hoursgraduate
13bakergraduate 
14barbergraduate 
15boilermakergraduate 
16bricklayergraduate 
16.1broadband network techniciangraduate 
17cabinetmakercomplete level 3graduate
18cable splicercomplete 5 400 work-based hoursgraduate
19carpentercomplete level 3graduate
20communication techniciancomplete level 3graduate
21community antenna television techniciancomplete 4 500 work-based hoursgraduate
22Repealed. [B.C. Reg. 177/2018, s. 1 (a).]
23construction electriciancomplete level 3graduate
24cookgraduate 
25Repealed. [B.C. Reg. 118/2015, App. 1, s. 2.]
26diesel fuel injection mechaniccomplete 4 800 work-based hoursgraduate
27drywall finishergraduate 
28electric motor system techniciancomplete level 3graduate
29electro-platercomplete 5 400 work-based hoursgraduate
30electronics communications techniciangraduate 
31electronics techniciancomplete 5 400 work-based hoursgraduate
32electronics technician (consumer products)complete 5 400 work-based hoursgraduate
33Repealed. [B.C. Reg. 127/2016, App. 2, s. 2.]
34floor covering installergraduate 
35forklift mechaniccomplete 4 800 work-based hoursgraduate
35.1gasfitter — class Acomplete level 3graduate
36glaziercomplete 4 800 work-based hoursgraduate
37graphic arts — bookbinder 1complete 5 400 work-based hoursgraduate
38graphic arts — litho pressperson (web, sheet fed, rotary and gravure)complete 5 400 work-based hoursgraduate
39hardwood floorlayergraduate 
40heavy duty equipment techniciancomplete level 3graduate
41Repealed. [B.C. Reg. 136/2017, App. 2, s. 2.]
42hydraulic service mechaniccomplete 5 400 work-based hourscomplete 7 200 work-based hours
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
46industrial warehousepersongraduate 
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
54marine engine mechaniccomplete 4 770 work-based hoursgraduate
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
62moulder and coremakercomplete 5 400 work-based hoursgraduate
63oil heat system techniciancomplete 4 800 work-based hoursgraduate
64outdoor power equipment techniciancomplete level 3graduate
65painter and decoratorgraduate 
66partspersongraduate 
66.1 and 66.2 Repealed. [B.C. Reg. 220/2017, App. 1, s. 2.]
67piledriver and bridgeworkergraduate 
68plasterercomplete 3 600 work-based hoursgraduate
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 
78roofer (roofer, damp and waterproofer)graduate 
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.]
85transport refrigeration mechanicgraduate 
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 
1.2010-18-33 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]