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Crédit d'impôt pour stage en milieu de travail - Apprenti
Tax credit supporting workplace training for eligible apprentices
Offered by
Revenu Québec
Record updated
- Funding available
- Varies by project
- Deadline
- Open continuously
- Location
- Quebec, Canada
- Who can apply
- Companies that operate a business in Quebec and hire apprentices registered in the Work-Based Learning Program (WBLP).
- See full eligibility
Overview
The APCHQ – Tax Credit for On-the-Job Training – Apprentice allows eligible corporations to claim a refundable tax credit for qualified expenses related to apprentices registered in the Workplace Apprenticeship Program (PAMT) who complete an eligible training placement within a Québec business. The program supports employers’ training activities by covering part of the wages and supervision costs for apprentices during their work placements, based on eligible expenditures declared to Revenu Québec (no maximum funding amount is specified).
At a glance
Funding available
Varies by project
- Attract or retain talent
- Develop workforce skills
Eligible candidates
- Location
- Quebec
- Eligible Industries
- All industries
- Annual revenue
- All revenue ranges
- Organisation size
- All organization sizes
- Audience
- All groups
- Legal structures
- For-profit business
Start applying for this program
Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.
Availability timeline
2026
Periods: 1
Eligibility
Who is eligible?
- Companies that operate a business in Quebec and hire apprentices registered in the Work-Based Learning Program (WBLP).
- Companies that are members of a partnership that incur expenses for interns registered in the WBLP.
Eligible expenses
- Wages of apprentices during the internship (including details of gross weekly wages, hourly rates, and hours worked).
- Wages of supervisors (holders of a skill certificate-compagnon) directly related to the supervision of apprentices.
Eligible geographic areas
- Province of Quebec, Canada.
Activities funded
- Organization of structured training internships in companies for apprentices enrolled in the Work-Based Learning Program (WBLP).
- Guidance and supervision of apprentices in the workplace to enable them to acquire the skills outlined in their apprenticeship program.
- Implementation of practical learning paths in companies leading to the official validation of hours and skills for apprentices in the WBLP.
How to apply
- Step 1: Registration of the credit in the income tax return
- Register the name of the tax credit for work-placement internships - Apprentice enrolled in the Work Placement Apprenticeship Program in the corporate income tax return.
- Indicate the credit code (68) on one of lines 440p to 440y of the income tax return.
- Write the amount of the requested tax credit in the space provided on the chosen line.
- Step 2: Preparation of the prescribed form
- Complete the form "Tax Credit for Work Placement Internship (CO-1029.8.33.6)" for the relevant tax year.
- Verify that all relevant sections of the form are completed and accurate.
- Step 3: Gathering and keeping the required documents
- Obtain and keep a copy of the certificate issued by the Minister of Employment and Social Solidarity or by the Kativik Regional Administration, including the form "Certificate of Participation in the Apprenticeship Program (EQ-6463)" and the annex "Participant's Apprenticeship Hours Register (EQ-6467)".
- Prepare and keep a payroll journal for apprentices as well as supervisors (holders of a journeyman competency certificate), including for each the gross weekly salary, hourly rate, number of hours worked each week, and pay period.
- If applicable, keep a document from Citizenship and Immigration Canada confirming the status of each eligible apprentice who is an immigrant, if a bonus is requested for that person.
- If applicable, keep proof showing that the corporation's income from a business or property for the tax year includes the amount of the tax credit received in that year for a previous tax year.
- Step 4: Submission of the return and documents
- Attach the duly completed form "Tax Credit for Work Placement Internship (CO-1029.8.33.6)" to the corporate income tax return (CO-17).
- If the form cannot be attached to the initial return, submit it separately to Revenu Québec no later than the last day of the twelve-month period following the deadline for filing the return for the relevant tax year.
- Transmit the corporate income tax return and the prescribed form electronically using authorized software, or send them by mail.
- If sending by mail, indicate on each document the name of the corporation, its identification and file numbers, as well as the financial year-end date.
- Consolidate all documents into a single submission to facilitate and expedite the processing of the file.
- Step 5: Compliance with the application deadline
- Submit the tax credit application by the last day of the twelve-month period following the deadline for filing the corporate income tax return for the relevant tax year.
Additional information
- The tax credit is identified by code 68 in the corporate income tax return.
- A corporation that is a member of a partnership can claim the credit for its share of the expenses incurred by the partnership.
- The application must be submitted no later than the last day of the twelve-month period following the deadline for filing the corporate income tax return for the relevant year.
- Detailed information can be found in the Corporate Income Tax Return Guide (CO-17.G) and the specific form for this credit is CO-1029.8.33.6.
Frequently Asked Questions about the Crédit d'impôt pour stage en milieu de travail - Apprenti Program
What is the Crédit d'impôt pour stage en milieu de travail - Apprenti?
The APCHQ – Tax Credit for On-the-Job Training – Apprentice allows eligible corporations to claim a refundable tax credit for qualified expenses related to apprentices registered in the Workplace Apprenticeship Program (PAMT) who complete an eligible training placement within a Québec business. The program supports employers’ training activities by covering part of the wages and supervision costs for apprentices during their work placements, based on eligible expenditures declared to Revenu Québec (no maximum funding amount is specified).
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the Crédit d'impôt pour stage en milieu de travail - Apprenti program?
To be eligible for the Crédit d'impôt pour stage en milieu de travail - Apprenti program, you must:
Having incurred eligible expenses for a trainee undergoing an eligible training internship in Quebec.
The trainee must be an apprentice registered in the Apprenticeship Program in the Workplace (PAMT) administered by Employment and Social Solidarity or the Kativik Regional Administration.
Obtain, within six months following the end of the internship, a certificate issued by the Minister of Employment and Social Solidarity or the Kativik Regional Administration.
What expenses are eligible under Crédit d'impôt pour stage en milieu de travail - Apprenti?
Wages of apprentices during the internship (including details of gross weekly wages, hourly rates, and hours worked).
Wages of supervisors (holders of a skill certificate-compagnon) directly related to the supervision of apprentices.
Where is the Crédit d'impôt pour stage en milieu de travail - Apprenti available?
The Crédit d'impôt pour stage en milieu de travail - Apprenti program is available the province of Quebec.
Is the Crédit d'impôt pour stage en milieu de travail - Apprenti a grant, loan, or tax credit?
Crédit d'impôt pour stage en milieu de travail - Apprenti is a Tax Credits
Who are the financial supporters of the Crédit d'impôt pour stage en milieu de travail - Apprenti?
Crédit d'impôt pour stage en milieu de travail - Apprenti is funded by Revenu Québec