Training Tax Credits Regulation

B.C. Reg. 243/2007
O.C. 512/2007^*

Deposited June 26, 2007
effective January 1, 2007

This consolidation is current to March 18, 2025.

Link to consolidated regulation (PDF)

Link to Point in Time

Income Tax Act

Training Tax Credits Regulation

[Last amended September 1, 2024 by B.C. Reg. 252/2024]

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	5	Repealed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

[am. B.C. Reg. 253/2022, s. 16.]

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.]

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.]

[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; 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))

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	Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
3.1	arboriculturist (urban forestry) — arborist technician	graduate
3.2	arboriculturist (urban forestry) — climbing arborist		graduate
4	architectural sheet metal worker	complete level 1	complete level 2
5	asphalt paving/laydown technician	graduate
6	Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
7	automotive glass technician	complete level 1	graduate
8	Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
9	automotive refinishing prep. technician	graduate
10 and 11 Repealed. [B.C. Reg. 96/2008, s. 1.]
12 to 14 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
14.1	Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
14.2	boom truck operator — folding boom unlimited tonnage	complete level 1	graduate
14.3	Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
14.4	boom truck operator — stiff boom unlimited tonnage	complete level 1	graduate
15	building envelope technician	graduate
16 to 18 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
19	Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
19.1	cremationist	graduate
20	dairy production technician 1	graduate
20.1	dairy production technician 2 (herdsperson)		graduate
21	diesel engine mechanic	complete level 1	graduate
22	Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
23	Repealed. [B.C. Reg. 252/2024, App. 5.]
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 to 27 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
28	Repealed. [B.C. Reg. 127/2016, App. 2, s. 1.]
28.1	embalmer	complete level 1	graduate
29	embalmer and funeral director	complete level 1	graduate
30 and 31 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
32	funeral director	complete level 1	graduate
32.01	geoexchange driller	graduate
32.02	geotechnical/environmental driller	graduate
32.1	geothermal technician	complete level 1	graduate
33 and 34 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
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	graduate
37	Repealed. [B.C. Reg. 136/2017, App. 2, s. 1.]
38	Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
39	inboard/outboard mechanic	complete level 1	complete level 2
40	Repealed. [B.C. Reg. 136/2017, App. 2, s. 1.]
41	Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
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 to 48 Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
48.1	marine mechanical technician	complete level 1	complete level 2
49	marine service 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 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.]
55.1	petroleum equipment installer	graduate
55.2	petroleum equipment service technician	graduate
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	Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
60	production horticulturist	complete level 1	complete level 2
61	Repealed. [B.C. Reg. 120/2019, s. 1 (b).]
62	Repealed. [B.C. Reg. 136/2017, App. 2, s. 1.]
63	residential building maintenance worker	complete level 1	complete level 2
64	residential framing technician	graduate
65	residential steep roofer	complete level 1	graduate
65.1	saw filer	complete level 1	graduate
66 and 67 Repealed. [B.C. Reg. 96/2008, s. 1.]
68	security systems technician	complete 1 800 work-based hours	graduate
69	Repealed. [B.C. Reg. 118/2015, App. 2, s. 2.]
69.1	tidal angling guide	graduate
70	Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
70.1	Repealed. [B.C. Reg. 252/2024, App. 2.]
71	Repealed. [B.C. Reg. 252/2024, App. 6, s. 1.]
72	utility arborist	complete level 1	graduate
73	water well driller	complete level 1	graduate
74	Repealed. [B.C. Reg. 268/2009, s. 3.]
75	well pump installer	graduate
76	winder electrician	complete level 1	complete 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))

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	Repealed. [B.C. Reg. 118/2015, App. 2, s. 3 (a).]
5.01	arboriculturist (urban forestry) — field arborist	graduate
5.1	architectural sheet metal worker	graduate
5.2	auto body and collision technician	complete level 3	graduate
6	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
7	Repealed. [B.C. Reg. 220/2017, App. 2, s. 2.]
8	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
9	Repealed. [B.C. Reg. 181/2011, App. 2, s. 3 (a).]
10 and 11 Repealed. [B.C. Reg. 159/2014, App. 4, s. 2.]
11.1	automotive service technician	complete level 3	graduate
12	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
13	baker	graduate
14	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
15	boilermaker	graduate
16	bricklayer	graduate
16.1	broadband network technician	graduate
17	cabinetmaker	complete level 3	graduate
18	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
19	carpenter	complete level 3	graduate
20 and 21 Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
22	Repealed. [B.C. Reg. 177/2018, s. 1 (a).]
23	construction electrician	complete level 3	graduate
24	professional cook 3	graduate
25	Repealed. [B.C. Reg. 118/2015, App. 1, s. 2.]
26	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
27	drywall finisher	graduate
28	electric motor system technician	complete level 3	graduate
29 to 32 Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
33	Repealed. [B.C. Reg. 127/2016, App. 2, s. 2.]
34	floorcovering installer	graduate
35	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
35.1	Repealed. [B.C. Reg. 252/2024, App. 3.]
36	glazier	complete 4 800 work-based hours	graduate
37 and 38 Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
39	hardwood floorlayer	graduate
40	heavy duty equipment technician	complete level 3	graduate
41	Repealed. [B.C. Reg. 136/2017, App. 2, s. 2.]
42	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
43	inboard/outboard mechanic	complete level 3	graduate
43.1	industrial electrician	complete level 3	graduate
44	Repealed. [B.C. Reg. 136/2017, App. 2, s. 2.]
45	industrial mechanic (millwright)	complete level 3	graduate
46	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
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)	complete level 3	graduate
52	log builder	complete level 3	graduate
52.1	logistics and distribution person 3	graduate
53	machinist	complete level 3	graduate
54	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
54.1	marine mechanical technician	graduate
55	marine service technician	complete level 3	graduate
56	meatcutter	graduate
57	metal fabricator (fitter)	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
61.1	motorcycle technician	complete level 3	graduate
62	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
63	oil heat system technician	complete 4 800 work-based hours	graduate
64	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
65	painter and decorator	graduate
66	parts technician	graduate
66.1 and 66.2 Repealed. [B.C. Reg. 220/2017, App. 1, s. 2.]
67	piledriver and bridgeworker	graduate
68	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (a).]
69	plumber	complete level 3	graduate
70	powerline technician	complete level 3	graduate
71	production horticulturist	graduate
72	railway car technician	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	Repealed. [B.C. Reg. 191/2013, App. 4, s. 2.]
77	rig technician	graduate
78	roofer	graduate
79	sheet metal worker	complete level 3	graduate
80	sprinkler fitter	complete level 3	graduate
81	steamfitter/pipefitter	complete level 3	graduate
82	Repealed. [B.C. Reg. 118/2015, App. 2, s. 3 (a).]
83	tilesetter	graduate
84	Repealed. [B.C. Reg. 181/2011, App. 3.]
85	Repealed. [B.C. Reg. 252/2024, App. 6, s. 2 (c).]
86	Repealed. [B.C. Reg. 118/2015, App. 2, s. 3 (a).]
87	truck and transport mechanic	complete level 3	graduate
88	Repealed. [B.C. Reg. 96/2008, s. 3.]
89	welder	graduate
90	winder electrician	complete level 3	graduate

*	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.]