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APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti
Tax credit supporting workplace training for eligible apprentices
Last Update: March 4, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Quebec, Canada
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).
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Attract or retain talent
- Develop workforce skills
Eligible Funding
- Varies by project
Timeline
- Open continuously
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
Next Steps
1
Determine your project
2
Validate your eligibility
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
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.
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 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?
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).
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.
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.
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).
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.
Is the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti a grant, loan, or tax credit?
APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti is a Tax Credits
Who are the financial supporters of the APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti?
APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti is funded by Association des professionnels de la construction et de l’habitation du Québec (APCHQ), Revenu Québec