Shipbuilding and ship repair industry tax credit (employers)
Shipbuilding and ship repair industry tax credit (employers)
You can claim this refundable tax credit for salaries and wages paid if you meet all of the following conditions:
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You were a resident of British Columbia at the end of 2025
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Your principal business was the construction, repair, or conversion of ships in British Columbia
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You employed a person who, in 2025, met certain requirements in an eligible program administered through SkilledTradesBC
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 T1014-2, British Columbia Shipbuilding and Ship Repair Industry Tax Credit (Employers).
Supporting documents
If you are filing a paper return, attach your Form T1014-2.
