What Does Accueillez un stagiaire Fund? Eligible Costs, Amounts, and Examples (AUS)
Accueillez un stagiaire (often shortened to “AUS”) is a Quebec internship wage subsidy delivered by the Fédération des chambres de commerce du Québec through Pratiques RH and funded federally under the Student Work Placement Program (SWPP). The program supports employers who hire eligible student interns for work‑integrated learning in Quebec. It funds wages only, at 50% up to $5,000 per intern, or 70% up to $7,000 for first‑year students and students from underrepresented groups.
This article explains exactly what AUS can fund, how the funding amounts are calculated, which expenses are ineligible, how to document costs, the reimbursement schedule, and how AUS can be combined with other incentives such as Quebec’s internship tax credit. As of December 2, 2025, Winter 2026 applications open January 12, 2026 at 9:00 a.m. (ET). Always verify intake status before planning claims.
Program Funding Overview
Program type: Wage subsidy (non‑repayable funding) for paid student internships carried out in Quebec.
Purpose: Help Quebec employers address labour needs, integrate students into the workforce, and foster inclusion of diverse student groups, while offsetting a portion of intern wages.
Who it serves: Private‑sector companies and non‑profits based in Quebec hiring eligible post‑secondary students in work‑integrated learning placements.
What AUS funds: A portion of the intern’s gross wages during the approved internship.
What AUS does not fund: Overhead, equipment, software, training costs, recruitment fees, professional services, or any expense not part of the intern’s gross wages.
AUS is free to apply and is available in French and English. It operates in session‑based intakes (e.g., Summer, Fall, Winter). Funding is limited and processed on a first‑come, first‑served basis while budgets last.
Funding Amounts & Rates
AUS applies a percentage to the intern’s gross wages during the eligible internship period, subject to a per‑intern cap:
Standard rate: 50% of gross wages, up to a maximum of $5,000 per intern.
Priority rate: 70% of gross wages, up to a maximum of $7,000 per intern.
Who may qualify for 70% to $7,000:
First‑year post‑secondary students.
Students from underrepresented or diverse groups as defined by the program guidelines. These typically include groups the labour market identifies as underrepresented; the program may ask the intern to self‑identify during the application and reporting process.
Key points about amounts and calculation:
“Gross wages” are the pre‑tax wages paid to the intern for hours worked. AUS calculates the subsidy on the wage portion only.
Overtime hours can be included if paid as wages and aligned with the internship agreement, subject to program approval and caps.
The subsidy is capped per intern per placement; once the cap is reached, additional wage costs are the employer’s responsibility.
The employer must pay at least the applicable minimum wage for the occupation and region for the entire internship.
Example calculations:
Example 1 (50% rate): A 12‑week internship at 35 hours/week, $20/hour totals $8,400 in gross wages. AUS at 50% would be $4,200, below the $5,000 cap.
Example 2 (50% rate, cap hit): A 16‑week internship at 37.5 hours/week, $25/hour totals $15,000. AUS at 50% would be $7,500, but the $5,000 cap applies, so the reimbursed amount is $5,000.
Example 3 (70% rate): A 14‑week internship at 30 hours/week, $22/hour totals $9,240. AUS at 70% is $6,468, below the $7,000 cap.
Eligible Expenses
AUS focuses on one eligible cost category: the intern’s gross wages. To be eligible, wages must meet all program conditions.
Eligible wage costs include:
Hourly wages or salaries paid to the intern for time worked and documented during the approved internship period.
Vacation pay if it is included in gross wages and paid out as part of regular payroll during the internship.
Statutory holiday pay if paid as wages for hours that fall within the internship period and are part of the intern’s gross pay.
Conditions that apply to all eligible wages:
The internship must be carried out in Quebec.
The employer must be based in Quebec and pay at least the provincial minimum wage (or a higher rate if required for the occupation).
The intern must meet AUS SWPP‑aligned eligibility (enrolled at a Canadian accredited institution and a Canadian citizen, permanent resident, or person with refugee protection).
The internship must be a bona fide work‑integrated learning experience tied to the intern’s field or program, with a contract and attestation from the educational institution.
Wages must be actually paid by the employer and documented with pay stubs. Unpaid hours are not eligible.
Practical examples of eligible wages by sector:
Manufacturing: Intern machine‑operator assistant or process improvement intern paid hourly for shift work tied to production projects.
Technology/IT: Software QA intern paid hourly for defined sprint tasks aligned with an academic program.
Retail and e‑commerce: Digital merchandising intern paid hourly to support product listings, analytics, and campaigns.
Non‑profit: Communications intern paid hourly for outreach, content, and program support activities.
Construction/logistics: Project coordination intern paid hourly for scheduling, site documentation, or inventory tasks.
Ineligible Expenses
AUS does not fund expenses other than eligible wages. Common ineligible items include:
Employer payroll contributions and benefits (e.g., CPP/QPP, EI, QPIP, group insurance, RRSP matches).
Bonuses, commissions, performance incentives, or allowances (meal, travel, cellphone, vehicle).
Equipment, tools, software licences, laptops, PPE, or any capital purchases.
Training course fees, certifications, conferences, or professional memberships.
Recruitment and HR costs (job ads, agency fees, background checks).
Overhead and general administration (rent, utilities, internet, accounting).
Travel and accommodation for the intern.
Wages for periods outside the approved internship dates.
Wages funded by another federal wage subsidy for the same intern and period (no double funding).
Unpaid or volunteer hours, or stipends that are not treated as wages on payroll.
Internships conducted outside Quebec or with ineligible employer types.
When in doubt, apply the guiding principle: AUS reimburses a portion of the intern’s gross wages only, within the program’s percentage and cap, for eligible internships in Quebec.
Expense Documentation Requirements
To claim AUS funding, employers must maintain clear, auditable records. Expect to provide the following across the application and payment stages:
Before or at application:
Student agreement/consent.
Attestation from the educational institution confirming the student’s enrollment and the work‑integrated learning nature of the placement.
Signed internship contract specifying role, dates, hours, wages, and supervision.
For the first payment:
Signed subsidy agreement provided by the program after approval.
Copy of the intern’s first pay stub showing name, period, hours, and gross wages.
Banking information (often a completed form and a void cheque specimen) for electronic deposit.
For the second/final payment:
Internship supervisor survey and intern survey (program evaluation forms).
Copy of the intern’s last pay stub confirming completion, hours, and total gross wages paid.
Best practices for record‑keeping:
Keep detailed time sheets approved by a supervisor to support hours.
Ensure pay stubs clearly display gross wages and period dates.
Align contract dates with payroll periods to avoid gaps.
Retain records for audit purposes for at least six years after the project’s end, unless the program specifies a different retention period.
Maintain CNESST/workplace coverage documentation in case it is requested.
Examples of Funded Projects
The following scenarios illustrate how AUS funding can apply across sectors and project sizes.
Manufacturing (Saguenay–Lac‑Saint‑Jean):
Role: Process optimization intern for a 12‑week, 37.5 hours/week placement at $21/hour.
Gross wages: 12 × 37.5 × $21 = $9,450.
AUS at 50%: $4,725 reimbursed (under the $5,000 cap).
Activities: Time studies, SOP updates, and quality documentation under a plant supervisor.
Technology/IT (Montréal):
Role: First‑year computer science intern for 14 weeks at 30 hours/week, $23/hour.
Gross wages: 14 × 30 × $23 = $9,660.
AUS at 70% (first‑year): $6,762 (under $7,000 cap).
Activities: Test scripts, bug triage, and DevOps documentation aligned with coursework.
Non‑profit (Outaouais):
Role: Communications intern for 10 weeks at 35 hours/week, $20/hour.
Gross wages: 10 × 35 × $20 = $7,000.
AUS at 50%: $3,500.
Activities: Social content, stakeholder updates, event logistics for a community program.
Retail and e‑commerce (Québec City region):
Role: Digital marketing intern for 16 weeks at 20 hours/week, $22/hour.
Gross wages: 16 × 20 × $22 = $7,040.
AUS at 50%: $3,520.
Activities: Product content, analytics dashboards, SEO/SEM support for a Quebec retailer.
Construction/logistics (Montérégie):
Role: Civil engineering technology intern, 15 weeks at 37.5 hours/week, $24/hour.
Gross wages: 15 × 37.5 × $24 = $13,500.
AUS at 50%: $5,000 (cap reached).
Activities: Site reporting, materials tracking, and schedule coordination with a project manager.
Healthcare/education services (Estrie):
Role: Diversity‑group student in administration, 12 weeks at 32 hours/week, $21/hour.
Gross wages: 12 × 32 × $21 = $8,064.
AUS at 70%: $5,644.80.
Activities: Admissions support, records management, and quality initiatives under departmental supervision.
Funding Disbursement & Claiming Process
AUS typically pays the subsidy in two installments aligned with payroll milestones. In some specific cases, a single payment at the end of the internship may be offered; the assigned advisor will confirm if this applies.
Standard two‑payment flow:
First payment:
Triggered after approval and submission of the signed subsidy agreement, the intern’s first pay stub, and banking information.
The amount can reflect a portion of the total expected subsidy to support cash flow early in the placement.
Second payment:
Triggered after the internship ends and the employer submits the intern’s last pay stub and required surveys (supervisor and intern).
Reconciles the total eligible gross wages against the applicable AUS rate and the cap.
Timelines:
Processing time varies by intake demand and completeness of documentation. Submitting accurate pay stubs and forms reduces delays.
Plan for reasonable lead times between submission and deposit; time your claims shortly after payroll runs and at placement end.
Naming conventions and documentation tips:
Use consistent intern names across contracts, attestation letters, and pay stubs.
Ensure pay periods align with internship dates to avoid ineligible hours.
Keep a running calculator of hours × wage × rate to forecast both installments.
Stacking Rules
Employers often ask whether AUS can be combined with other incentives. The general approach is:
Provincial stacking: AUS can often be combined with provincial measures such as Quebec’s internship tax credit for on‑the‑job training, provided you do not claim more than 100% of the wage costs and you follow each program’s rules. Many Quebec employers leverage AUS plus the provincial tax credit to reduce net wage costs.
Federal stacking: AUS cannot be combined with another federal wage subsidy for the same intern and the same period. In particular, you cannot claim two SWPP‑funded subsidies on the same wage dollars (e.g., AUS and another SWPP delivery partner) for overlapping dates.
Disclosure: You must disclose other public funding in your AUS application or claims. The program will adjust amounts if necessary to respect stacking limits.
Cost sharing: AUS always requires an employer contribution. Even with stacking, ensure your total public funding does not exceed eligible wages.
Because stacking rules can vary by case, confirm your intended combination with your AUS advisor before committing budgets.
Real‑World Budgeting Tips
Start with the cap: Work backwards from $5,000 at 50% or $7,000 at 70% to model hours and wages. If your projected subsidy exceeds the cap, the cap sets the ceiling.
Align session dates: Match internship dates to intake windows. Costs outside approved dates are not eligible.
Pay schedule discipline: Set payroll periods that make reconciliation straightforward; avoid mid‑period start/end dates when possible.
Document diversity eligibility early: If aiming for 70%, confirm first‑year status or eligibility for underrepresented groups early so your forecast reflects the correct rate.
Consider minimum wage increases: If rates change during the placement, ensure you continue to meet or exceed the applicable minimum to keep all weeks eligible.
Separate ineligible costs: Budget equipment, software, and training outside the AUS claim to avoid confusion in your payroll records.
Keep time sheets: Even with salaried interns, maintain hours and activity logs signed by a supervisor to support audits.
Plan for cash flow: Expect reimbursement after payroll proof. Forecast cash needs for the employer share and the time between submissions and deposits.
Conclusion
Accueillez un stagiaire is a straightforward wage subsidy for Quebec internships: 50% of gross wages up to $5,000 per intern, or 70% up to $7,000 for first‑year students and students from underrepresented groups. It funds wages only, not equipment, benefits, or overhead. With clear documentation—contracts, attestations, and pay stubs—you can claim in two installments aligned to payroll. Many employers combine AUS with Quebec’s internship tax credit, as long as total public support does not exceed wages and no federal double funding occurs. Plan your internship scope, hours, and pay to optimize eligible wage dollars and meet all AUS conditions. As of December 2, 2025, Winter 2026 intake opens January 12, 2026 at 9:00 a.m. (ET); prepare your documents early to secure funding.
