This schedule must be used by corporations that have a year end after December 31, 2008, and claim an Ontario apprenticeship training tax credit (ATTC) under section 89 of the Taxation Act 2007 (Ontario).
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The list of qualifying trade codes can be found on the Web site of the Ministry of Agriculture, Food and Rural Affairs at: http://www.omafra.gov.on.ca/english/food/industry/appr-tax-credit-ont.htm.
Note: Ensure that you keep a copy of the training agreement or contract of apprenticeship to support your claim. Do not submit the training agreement or contract of apprenticeship with the federal return, T2 Corporation Income Tax Return (Jump Code: J). Submit a completed copy of Schedule 552 with the T2 return.