TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
APPRENTICESHIP TRAINING TAX CREDIT [1 record]
Record 1 - internal organization data 2011-11-21
Record 1, English
Record 1, Subject field(s)
- Taxation
- Labour and Employment
Record 1, Main entry term, English
- apprenticeship training tax credit
1, record 1, English, apprenticeship%20training%20tax%20credit
correct
Record 1, Abbreviations, English
- ATTC 2, record 1, English, ATTC
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A refundable tax credit for corporations and unincorporated businesses employing apprentices in certain skilled trades during the first 36 months of an apprenticeship program. 3, record 1, English, - apprenticeship%20training%20tax%20credit
Record number: 1, Textual support number: 1 CONT
The apprenticeship training tax credit reimburses corporations and unincorporated businesses 25 per cent of eligible expenditures paid or payable after May 18, 2004 and before January 1, 2011, up to a maximum tax credit of $5,000 per qualifying apprentice per taxation year. For corporations and unincorporated businesses that have total salaries and wages for the previous taxation year of $400,000 or less, the rate of the tax credit is increased to 30 per cent. 4, record 1, English, - apprenticeship%20training%20tax%20credit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Travail et emploi
Record 1, Main entry term, French
- crédit d'impôt pour la formation en apprentissage
1, record 1, French, cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20la%20formation%20en%20apprentissage
correct, masculine noun
Record 1, Abbreviations, French
- CIFA 1, record 1, French, CIFA
correct, masculine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Crédit d'impôt remboursable offert aux entreprises constituées ou non en société qui emploient des apprentis dans des métiers spécialisés au cours des 36 premiers mois d'un programme d'apprentissage. 2, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20la%20formation%20en%20apprentissage
Record number: 1, Textual support number: 1 CONT
Le crédit d'impôt pour la formation en apprentissage rembourse aux sociétés et entreprises non constituées en personne morale 25 pour cent des dépenses admissibles versées ou à verser après le 18 mai 2004 et avant le 11 janvier 2011, jusqu'à concurrence d'un crédit de 5 000 $ par apprenti admissible et par année d'imposition. Dans le cas des sociétés et entreprises non constituées en personne morale dont le total des salaires et traitements versés pour l'année d'imposition précédente s'élève à 400 000 $ ou moins, le taux du crédit d'impôt est augmenté et passe à 30 pour cent. 3, record 1, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20la%20formation%20en%20apprentissage
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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