BC · B.C. Reg. 91/2026 was amendedIn force June 2, 2026 · detected October 1, 2026

Drywall finisher and plasterer apprenticeships added to B.C. training tax credit schedules

B.C. Reg. 243/2007 – Training Tax Credits Regulation, effective April 1, 2026 — under the Income Tax Act

Plain-language summary · AI-assisted · not legal advice

The Training Tax Credits Regulation has been updated to include the drywall finisher and plasterer trade in two schedules. In Schedule 2, the trade is added as an eligible training program, with 'graduate' status satisfying the Level 3 and Level 4 requirements. In Schedule 3, it is listed as an eligible apprenticeship program, with Level 1 credit requiring completion of 1,680 work-based hours plus Level 1 technical training, and Level 2 credit requiring 3,360 work-based hours plus Level 2 technical training. Employers and apprentices in this trade who meet those thresholds may now be eligible for the corresponding training tax credits. Affected parties should confirm their eligibility with a qualified tax adviser.

Who this affects: drywall finisher and plasterer apprentices · employers sponsoring drywall finisher and plasterer apprentices · construction trade training programs · tax credit claimants in the construction sector

Source of truth: B.C. Reg. 91/2026 on the official source

Legislative text © King's Printer for Ontario. This page is not an official version of the law and is not legal advice. Verify against the official source before acting.

Get changes like this in your inbox, every Friday.