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APCHQ — Crédit d'impôt pour stage en milieu de travail - Apprenti
Last Update: March 4, 2026
Quebec, Canada
Tax credit supporting workplace training for eligible apprentices
Tax Credits
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
Financing goals
- Improve employee retention
- Develop employee skills
Eligible Funding
- No Condition
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
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
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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
4
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
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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
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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
7
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.
