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

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.

• 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.

• 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.