Line 25 - Training tax credit (employers)
You can claim this refundable tax credit for salaries and wages paid if you met all of the following conditions:
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You were a resident of British Columbia at the end of 2019.
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You carried on a business in British Columbia in 2019.
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You employed a person who, in 2019, met certain requirements in an eligible program administered through the British Columbia Industry Training Authority.
Note
If your principal business was construction, repair or conversion of ships in British Columbia, read line 26.
If you were a member of a partnership other than a specified member, such as a limited partner, you can claim your proportionate share of the partnership's training tax credit.
How to claim this credit
Complete Form T1014-1, British Columbia Training Tax Credit (Employers).
Enter, on line 25 of your Form BC479, the tax credit calculated on your Form T1014-1.
Supporting documents
If you are filing electronically, keep all your documents in case we ask to see them later.
If you are filing a paper return, attach your Form T1014-1.
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