Can an Apprentice claim any credit on his T1 return? My understanding is that this is provincial credit and can be claimed by his employer. Please correct me, if I am wrong here.
The employer has to sign up to get the apprentice credit. Here is the one for Ontario: Start an apprenticeship | ontario.ca. The employer gets the credit.
There is a tool credit for apprentice mechanics on the T777 [box 9131].
They will need a signed T2200.
In BC, there is form no.T1014 to get this credit. It’s $1000.00 for the first and second year each, $2000.00 for the third year and $2500.00 for the fourth year. I hope this information will be helpful.