How do I determine the start/end date(s) of a qualifying apprenticeship?
The apprenticeship begins on the date the original Contract of Apprenticeship or Training Agreement is registered with the MTCU. The eligible ATTC apprenticeship period extends up to 48 months (36 months for years prior to March 26, 2009) from this original registration date. A business employing an apprentice who registered while with a previous employer may still claim the ATTC on eligible expenditures paid by it to the apprentice provided the eligible apprenticeship period has not ended. The apprenticeship period is still considered to have commenced on the original registration date (i.e.
