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APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti

Q: How much funding can be received?

There is no informations about how much funding can be received.

Q: What is the deadline to apply?

The program is accepting continuous intake

Q: Who can I contact for more information about the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti?

You can contact Association des professionnels de la construction et de l’habitation du Québec (APCHQ).

Q: Where is the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti available?

The APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti program is available the province of Quebec.

Last Update: December 14, 2025

QC, Canada

Tax credit supporting workplace training for eligible apprentices

Tax Credits

Association des professionnels de la construction et de l’habitation du Québec

At a glance

Funding available

Financing goals

No objectives are currently available

Eligible Funding

No Condition

Timeline

Unspecified

Eligible candidates

Eligible Industries

Construction

Location

Quebec

Legal structures

Public or Parapublic institution

Annual revenue

All revenue ranges

Organisation size

All organization sizes

Audience

All groups

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).

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.

Eligibility

The company must be a corporation operating a business in Quebec.
The corporation must have incurred, during the tax year, eligible expenses related to an intern.
The intern must have completed an eligible training internship within the company.
The intern must be a registered apprentice in the Workplace Apprenticeship Program (PAMT) administered by the Ministry of Employment and Social Solidarity or by the Kativik Regional Administration.
The corporation must have obtained, within six months following the end of the internship, a certificate issued by the Ministry of Employment and Social Solidarity or by the Kativik Regional Administration.

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.

How to apply

Prepare additional supporting documents

Prepare any Citizenship and Immigration Canada document confirming the status of each eligible apprentice who is an immigrant, if you are claiming the related bonus
Prepare proof that the corporation’s business or property income calculation includes any tax credit amount received during the year for a previous taxation year, if applicable
Keep all supporting documents on file so they can be provided to Revenu Québec upon request

Complete prescribed tax credit form

Complete the prescribed form "Tax Credit for On-the-Job Training" (CO-1029.8.33.6) with all required information
Calculate the amount of the tax credit for each eligible apprentice or internship period, as applicable
Review the form and calculations to ensure they are accurate and consistent with your records

Report credit in tax return

Enter, on one of lines 440p to 440y of the corporation income tax return, the name of the tax credit
Indicate the code (68) and the amount of the credit in the spaces provided on the return
Verify that all identification information for the corporation is correctly reported on the return

Attach and send prescribed form

Attach form CO-1029.8.33.6 to the corporation income tax return for the year concerned
If you cannot attach the form with the return, send it to Revenu Québec no later than 12 months after the filing deadline for that taxation year
Preferably submit all documents in a single transmission to speed up processing

Submit tax return and claim

File the corporation income tax return and all related documents electronically using authorized software, if available, to avoid sending paper documents
If filing by mail, indicate on each document the corporation’s name, identification number, file number and fiscal year-end date
Submit the claim no later than the last day of the 12‑month period following the filing deadline for the corporation income tax return for the 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.

Apply to this program

Frequently Asked Questions about the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti Program

Here are answers to the most common questions about the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.

What is the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti?

How much funding can be received?

What expenses are eligible under APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti?

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.

What is the deadline to apply?

Is the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti a grant, loan, or tax credit?

Who are the financial supporters of the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti?

Who is eligible for the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti program?

To be eligible for the APCHQ — 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.