British Columbia Gazette Part II — B.C. Reg. 243/2007
B.C. Reg. 243/2007
British Columbia — Gazette
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Volume 50, No. 13
B.C. Reg. 243/2007
The British Columbia Gazette,
Part II
July 3, 2007
B.C. Reg. 243/2007, deposited June 26, 2007, pursuant to the INCOME TAX ACT [Section 131]. Order in Council 512/2007, approved and ordered June 25, 2007.
On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective January 1, 2007, the attached Training Tax Credits Regulation is made.
— C. TAYLOR, Minister of Finance; G. CAMPBELL, Presiding Member of the Executive Council.
TRAINING TAX CREDITS REGULATION
Contents
Definitions and
interpretation
Prescribed eligible recognized programs
Prescribed eligible training programs
Level requirements
Other prescribed requirements — basic tax credit for individuals
Schedules 1 and 2
Definitions and
interpretation
1 In this regulation:
"Act" means the Income Tax Act ;
"complete level 1" , in relation to a program, means the completion of the level 1 requirements established by the Industry Training Authority and as amended from time to time for the program;
"complete level 2" , in relation to a program, means the completion of the level 2 requirements established by the Industry Training Authority and as amended from time to time for the program;
"complete level 3" , in relation to a program, means the completion of the level 3 requirements established by the Industry Training Authority and as amended from time to time for the program;
"complete level 4" , in relation to a program, means the completion of the level 4 requirements established by the Industry Training Authority and as amended from time to time for the program;
"graduate" means
(
a) in relation to an eligible recognized program set out in
Schedule 1, to receive one of the following for completing the program:
(
i) a Certificate of Qualification;
(ii) if a Certificate of Qualification is not granted for that program, a Certificate of Apprenticeship, and
(
b) in relation to an eligible training program set out in
section 4 (5) or in
Schedule 2, to receive one of the following for completing the program:
(
i) a Certificate of Qualification;
(ii) if a Certificate of Qualification is not granted for that program, a Certificate of Apprenticeship;
(iii) an Inter-Provincial Red Seal Endorsement;
"work-based hours" , in relation to a number of work-based hours completed, means work-based hours shown as completed on a transcript from the Industry Training Authority.
Prescribed eligible recognized programs
2 The recognized programs set out in Column 1 of
Schedule 1 are prescribed for the purposes of the definition of "eligible recognized program" in
section 116 of the Act.
Prescribed eligible training programs
3 The industry training programs set out in Column 1 of
Schedule 2 are prescribed for the purposes of the definition of "eligible training program" in
section 116 of the Act.
Level requirements
(1) The level 1 requirements, if any, established for an eligible recognized program itemized in Column 1 of
Schedule 1 are the requirements set out opposite that item in Column 2.
(2) The level 2 requirements, if any, established for an eligible recognized program itemized in Column 1 of
Schedule 1 are the requirements set out opposite that item in Column 3.
(3) The level 3 requirements, if any, established for an eligible training program itemized in Column 1 of
Schedule 2 are the requirements set out opposite that item in Column 2.
(4) The level 4 requirements, if any, established for an eligible training program itemized in Column 1 of
Schedule 2 are the requirements set out opposite that item in Column 3.
(5) The level 5 requirement established for the following eligible training programs is to graduate from the program:
(
a) hydraulic service mechanic;
(
b) instrumentation and control technician;
(
c) telecontrol technologist.
Other prescribed requirements —
basic tax credit for individuals
5 For the purposes of
section 118 (1) (
d) of the Act, the prescribed requirement is that, while the individual was registered in an eligible recognized program, the individual was not
(
a) enrolled under
section 3 of the School Act ,
(
b) registered under
section 13 of the School Act , or
Schedule 1
(prescribed eligible recognized programs,
section 2;
level 1 and level 2 requirements;
section 4 (1) and (2))
Item
Column 1
Eligible Recognized Program
Column 2
Level 1 Requirements
Column 3
Level 2 Requirements
aircraft maintenance technician
complete 1 800 work-based hours
complete 3 600 work-based hours
aircraft structural technician
complete level 1
complete level 2
arboriculturist (urban forestry)
complete level 1
complete level 2
architectural sheet metal worker
complete level 1
graduate
asphalt paving/laydown technician
graduate
automatic transmission service
technician
complete 1 680 work-based hours
complete 3 360 work-based hours
automotive glass technician
complete 1 760 work-based hours
complete 3 520 work-based hours
automotive machinist
complete 1 700 work-based hours
complete 3 400 work-based hours
automotive refinishing prep. technician
graduate
automotive service technician level 1
graduate
automotive service technician level 2
graduate
automotive upholsterer
complete 1 800 work-based hours
complete 3 600 work-based hours
automotive wheel alignment and brake service technician
complete 1 700 work-based hours
graduate
barber
complete 1 335 work-based hours
complete 2 670 work-based hours
building envelope technician
graduate
cable splicer
complete 1 800 work-based hours
complete 3 600 work-based hours
communication technician
complete level 1
complete level 2
community antenna television
technician
complete 1 500 work-based hours
complete 3 000 work-based hours
construction formwork technician
complete level 1
graduate
dairy production technician
complete 1 800 work-based hours
graduate
diesel engine mechanic
complete 1 600 work-based hours
complete 3 200 work-based hours
diesel fuel injection mechanic
complete 1 600 work-based hours
complete 3 200 work-based hours
domestic/commercial gasfitter
complete level 1
graduate
drywall finisher
complete level 1
complete level 2
electro-plater
complete 1 800 work-based hours
complete 3 600 work-based hours
electronics communications technician
complete 1 800 work-based hours
complete 3 600 work-based hours
electronics technician
complete 1 800 work-based hours
complete 3 600 work-based hours
elevator mechanic
complete 1 800 work-based hours
complete 3 600 work-based hours
embalmer and funeral director
complete level 1
graduate
florist
complete 1 800 work-based hours
graduate
forklift mechanic
complete 1 600 work-based hours
complete 3 200 work-based hours
funeral director
complete level 1
graduate
graphic arts — bookbinder 1
complete 1 800 work-based hours
complete 3 600 work-based hours
graphic arts — litho pressperson
(web, sheet fed, rotary and gravure)
complete 1 800 work-based hours
complete 3 600 work-based hours
hardwood floorlayer
complete 1 600 work-based hours
complete 3 200 work-based hours
heavy equipment operator technician
graduate
hydraulic crane operator
complete 1 500 work-based hours
complete 3 000 work-based hours
hydraulic service mechanic
complete 1 800 work-based hours
complete 3 600 work-based hours
inboard/outboard mechanic
complete level 1
complete level 2
industrial engines and equipment partsperson
complete level 1
complete level 2
industrial warehouseperson
complete level 1
complete level 2
landscape horticulturist
complete level 1
complete level 2
locksmith
complete 1 800 work-based hours
graduate
log builder
complete level 1
complete level 2
lumber manufacturing industry — benchperson
graduate
lumber manufacturing industry — circular sawfiler
graduate
lumber manufacturing industry — sawfitter
complete level 1
graduate
marine engine mechanic
complete 1 590 work-based hours
complete 3 180 work-based hours
marine repair technician
complete level 1
complete level 2
meatcutter
complete 1 500 work-based hours
complete 3 000 work-based hours
meter technician
complete 1 575 work-based hours
complete 3 150 work-based hours
motion picture and theatre — grip
complete 900 work-based hours
graduate
motion picture and theatre — set dresser
complete level 1
graduate
moulder and coremaker
complete 1 800 work-based hours
complete 3 600 work-based hours
outdoor power equipment technician
complete level 1
complete level 2
piledriver and bridgeworker
complete level 1
complete level 2
planermill maintenance technician 1
graduate
planermill maintenance technician 2
complete level 1
graduate
plasterer
complete 1 200 work-based hours
complete 2 400 work-based hours
production horticulturist
complete level 1
complete level 2
railway car technician
complete 1 500 work-based hours
complete 3 000 work-based hours
reinforcing steel installer
complete level 1
graduate
residential building maintenance worker
complete level 1
complete level 2
residential construction framing
technician
graduate
residential steep roofer
complete level 1
complete level 2
rig technician 1
graduate
rig technician 2
graduate
security alarm installer
complete 1 800 work-based hours
graduate
telecontrol technologist
complete 1 800 work-based hours
complete 3 600 work-based hours
tire repairer
complete 1 800 work-based hours
graduate
transport refrigeration mechanic
complete 1 600 work-based hours
complete 3 200 work-based hours
utility arborist
complete level 1
graduate
water well driller
complete level 1
graduate
welder level "C"
graduate
Schedule 2
(prescribed eligible training programs,
section 3;
level 3 and level 4 requirements;
section 4 (3) and (4))
Item
Column 1
Eligible Training Program
Column 2
Level 3 Requirements
Column 3
Level 4 Requirements
agricultural equipment technician
complete level 3
graduate
aircraft maintenance technician
complete 5 400 work-based hours
graduate
aircraft structural technician
complete level 3
graduate
appliance service technician
complete 5 400 work-based hours
graduate
arboriculturist (urban forestry)
complete level 3
graduate
automatic transmission service
technician
graduate
automotive glass technician
graduate
automotive machinist
complete 5 100 work-based hours
graduate
automotive painter
graduate
automotive service technician level 3
graduate
automotive service technician level 4
graduate
automotive upholsterer
complete 5 400 work-based hours
graduate
baker
graduate
barber
graduate
boilermaker
graduate
bricklayer
complete level 3
graduate
cabinetmaker
complete level 3
graduate
cable splicer
complete 5 400 work-based hours
graduate
carpenter
complete level 3
graduate
communication technician
complete level 3
graduate
community antenna television
technician
complete 4 500 work-based hours
graduate
concrete finisher
graduate
construction electrician
complete level 3
graduate
cook
graduate
diesel engine mechanic
complete 4 800 work-based hours
graduate
diesel fuel injection mechanic
complete 4 800 work-based hours
graduate
drywall finisher
graduate
electric motor system technician
complete level 3
graduate
electro-plater
complete 5 400 work-based hours
graduate
electronics communications technician
graduate
electronics technician
complete 5 400 work-based hours
graduate
electronics technician (consumer
products)
complete 5 400 work-based hours
graduate
elevator mechanic
complete 5 400 work-based hours
graduate
floor covering installer
graduate
forklift mechanic
complete 4 800 work-based hours
graduate
glazier
complete 4 800 work-based hours
graduate
graphic arts — bookbinder 1
complete 5 400 work-based hours
graduate
graphic arts — litho pressperson
(web, sheet fed, rotary and gravure)
complete 5 400 work-based hours
graduate
hardwood floorlayer
graduate
heavy duty equipment technician
complete level 3
graduate
hydraulic crane operator
graduate
hydraulic service mechanic
complete 5 400 work-based hours
complete 7 200 work-based hours
inboard/outboard mechanic
complete level 3
graduate
industrial engines and equipment partsperson
graduate
industrial mechanic (millwright)
complete level 3
graduate
industrial warehouseperson
graduate
instrumentation and control technician
complete level 3
complete level 4
insulator (heat and frost)
complete level 3
graduate
ironworker (generalist)
graduate
landscape horticulturist
complete level 3
graduate
lather (interior systems mechanic)
graduate
log builder
complete level 3
graduate
machinist
complete level 3
graduate
marine engine mechanic
complete 4 770 work-based hours
graduate
marine repair technician
complete level 3
graduate
meatcutter
graduate
metal fabricator (fitter)
complete level 3
graduate
meter technician
complete 4 725 work-based hours
graduate
mobile crane operator
graduate
motor vehicle body repairer (metal and paint)
complete 5 100 work-based hours
graduate
motorcycle mechanic
complete 4 500 work-based hours
graduate
moulder and coremaker
complete 5 400 work-based hours
graduate
oil burner mechanic
complete 4 800 work-based hours
graduate
outdoor power equipment technician
complete level 3
graduate
painter and decorator
graduate
partsperson
graduate
piledriver and bridgeworker
graduate
plasterer
complete 3 600 work-based hours
graduate
plumber
complete level 3
graduate
powerline technician
complete level 3
graduate
production horticulturist
complete level 3
graduate
railway car technician
complete 4 500 work-based hours
graduate
recreation vehicle service technician
complete level 3
graduate
refrigeration and air conditioning mechanic
complete level 3
graduate
residential building maintenance worker
graduate
residential steep roofer
graduate
rig technician
graduate
roofer
graduate
sheet metal worker
complete level 3
graduate
sprinkler system installer
complete level 3
graduate
steamfitter-pipefitter
complete level 3
graduate
telecontrol technologist
complete 5 400 work-based hours
complete 7 200 work-based hours
tilesetter
graduate
tool and die maker
complete level 3
graduate
transport refrigeration mechanic
graduate
transport trailer technician
graduate
truck and transport mechanic
complete level 3
graduate
welder (level "A")
graduate
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