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British Columbia Training Tax Credit
(Individuals)		 Protected B when completed
2023
 
Complete this form to calculate your British Columbia training tax credit. You can claim this credit if you were a resident of
British Columbia on December 31, 2023, and you completed an eligible program administered through SkilledTradesBC or
you passed a challenge exam and received a Certificate of Qualification from SkilledTradesBC in the tax year.
 
Eligible programs and completion requirements are defined by Regulation. For more information,
go to www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/training or call 1-877-387-3332.
 
There are four parts to the training tax credit:
• Basic tax credit for an eligible recognized program (non-Red Seal only) (read Part 1 below)
• Completion tax credit for an eligible training program (Red Seal and non-Red Seal) (read Part 2 below)
• Certification tax credit for an eligible recognized program (non-Red Seal) or an eligible training program
(Red Seal and non-Red Seal) (read Part 1 and Part 2 below)
• Enhanced tax credit for First Nations individuals and persons with disabilities (read Part 3 on the next page)
 
If you are filing a paper return, attach this form.
 
     
 
Part 1 – Basic and certification tax credits
  
  (level 1 or 2 of a non-Red Seal program only)
 
  You can claim these credits if, in 2023, you completed the level 1 or level 2 requirements for a non-Red Seal program
or you passed a challenge exam and received a Certificate of Qualification for a program where graduating from
the program qualifies for level 1 or level 2. You cannot claim these credits for a Red Seal program.
 
  If you completed level 1 in 2023, enter $1,000.    1
  If you completed level 2 in 2023, enter $1,000.   +  2
  Line 1 plus line 2 63430 =  3
 
 
 
 
Part 2 – Completion and certification tax credits
  
  (level 3 or 4 of a Red Seal or non-Red Seal program)
 
  You can claim these credits if, in 2023, you completed the level 3 or level 4 requirements for either a Red Seal or
non-Red Seal program or you passed a challenge exam and received a Certificate of Qualification for a program where
graduating from the program qualifies for level 3 or level 4.
 
  If you completed level 3 in 2023, enter $2,000. 63440  4
  If you completed level 4 in 2023, enter $2,500. 63450 +  5
  Line 4 plus line 5   =  6
 
 
 
T1014 E (23) (Ce formulaire est disponible en français.)   Page 1 of 2

Protected B when completed
 
Part 3 – Enhanced tax credit (Red Seal and non-Red Seal programs)
  
 
  Complete this part if, in 2023, you were eligible to claim the disability amount (line 31600 of your return) or if you were
registered as an Indian under the Indian Act (Canada), and any of the following conditions apply:
 
  • You claimed an amount in Part 1.
  • You claimed an amount in Part 2.
  • You received the federal Apprenticeship Incentive Grant through Service Canada in the year.
  Amount from line 3 of the previous page    7
  Amount from line 6 of the previous page   +  8
  Enter the federal Apprenticeship Incentive Grant you received in 2023.   +  9
  Add lines 7 to 9.   =  10
  Applicable rate   x                  50%  11
  Line 10 multiplied by the percentage from line 11 63460 =  12
 
 
 
Part 4 – Training tax credit
  
 
  Amount from line 3 of the previous page    13
   
  Amount from line 6 of the previous page   +  14
   
  Amount from line 12 in Part 3 above   +  15
  Add lines 13 to 15.    
  Enter this amount on line 60550 of your Form BC479, British Columbia Credits.   =  16
 
 
 
 
Certification
     Freedom of Information and Protection of Privacy Act (FOIPPA)
  I certify that the information given on this form is correct and   The personal information on this form is collected for the purpose of
  complete.   administering the Income Tax Act (British Columbia) under the authority of
    both this Act and section 26 of the FOIPPA. Questions about the collection
  Signature       or use of this information can be directed to the Manager,
    Intergovernmental Relations, PO Box 9444, Stn Prov Govt, Victoria BC
  Year Month Day     V8W 9W8. (Telephone: Victoria at 250-387-3332 or toll-free at
  Date           1-877-387-3332).
    Email: ITBTaxQuestions@gov.bc.ca
See the privacy notice on your return.
 
T1014 E (23) Page 2 of 2