Meeting Canada's ITC apprenticeship requirements is a condition of qualifying for the enhanced ITC rate. This guide explains the ratio requirements, designated trades, registration rules, and documentation obligations.
The 10% Apprenticeship Ratio Requirement
For qualifying construction work, at least 10% of the total hours worked by tradespersons in each designated Red Seal trade must be performed by registered apprentices. This ratio is measured separately for each designated trade on the project.
Red Seal Designated Trades
The apprenticeship requirement applies to workers in designated Red Seal trades, including but not limited to: electricians (construction and industrial), plumbers, pipefitters, steamfitters, ironworkers, boilermakers, millwrights, refrigeration and air conditioning mechanics, and sheet metal workers.
Apprentice Registration
Apprentices must be registered under a provincial or territorial apprenticeship program. LCAB maintains a database of provincial apprenticeship registration requirements to help project developers verify compliance across multi-province projects.
Documentation
Projects must maintain apprenticeship registration certificates, provincial apprenticeship cards, and hour logs that enable calculation of the apprenticeship ratio by trade for the full construction period.