Tax credit for an on-the-job training period

Q: How much funding can be received?

Tax credit for an on-the-job training period Funds up to 32% of admissible expenses.

Q: What is the deadline to apply?

The deadline to apply is not specified.

Q: Is the Tax credit for an on-the-job training period a grant, loan, or tax credit?

Tax credit for an on-the-job training period is a Tax Credits

Q: Who are the financial supporters of the Tax credit for an on-the-job training period?

Tax credit for an on-the-job training period is funded by Revenu Québec, Gouvernement du Québec

Q: Who is eligible for the Tax credit for an on-the-job training period program?

To be eligible for the Tax credit for an on-the-job training period program, you must: • Must operate an eligible business in Quebec • Must not be a tax-exempt or Crown corporation, nor a wholly controlled subsidiary thereof • Must obtain the prescribed attestation from a recognized educational institution within six months of internship completion

Q: Who can I contact for more information about the Tax credit for an on-the-job training period?

You can contact Revenu Québec.

Q: Where is the Tax credit for an on-the-job training period available?

The Tax credit for an on-the-job training period program is available the province of Quebec.

Q: Are youth (under 40) eligible for the Tax credit for an on-the-job training period program?

Yes, youth under 40 are eligible to apply for the Tax credit for an on-the-job training period program.

Last Update: October 21, 2025

QC, Canada

Tax credit for Quebec businesses with trainees

At a glance

Eligible Funding

Up to 32% of project cost

Timeline

Open Date : November 14, 2019

Financing Type

Tax Credits

Wage Subsidies And Interns

Eligible Industries

All industries

Funds Providers

Revenu Québec

Gouvernement du Québec

Program status

Open

Overview

Get a refundable tax credit to help cover the costs of trainee wages and on-the-job training expenses, up to a maximum of 32 weeks.

Activities funded

Hosting eligible full-time student internships within a business operating in Quebec.

Examples of admissible projects:

$ 3,000

Employing a film student to assist in the production of promotional videos

$ 2,800

Engaging a business student to evaluate and optimize financial processes

$ 2,000

Engaging a culinary student to assist with menu development and kitchen operations

$ 3,500

Implementing an IT internship program to develop a new mobile application

$ 2,500

Hiring a marketing intern to support social media campaigns and client engagement

Eligibility

The company must have an establishment in Quebec and operate an eligible business there.
The company must not be exempt from tax.
The company must not be a Crown corporation or a wholly controlled subsidiary of such an entity.
The company must have incurred eligible expenses related to a trainee who completed an eligible internship while being a full-time student at a recognized educational institution.
The company must obtain, within six months after the end of the internship, a signed Attestation of participation in an eligible training internship from the recognized educational institution.

Who is eligible?

Corporations operating an eligible business in Quebec
Corporations that are not tax-exempt
Corporations that are not Crown corporations or wholly controlled subsidiaries of Crown corporations
Corporations that have an establishment in Quebec

Who is not eligible

Tax-exempt corporations.
Crown corporations and their wholly-owned subsidiaries.

Eligible expenses

Salaries paid to eligible interns during their work placement.
Salaries of supervisors directly involved with the interns during the training period.

Eligible geographic areas

Companies operating in Quebec.

How to apply

Collection of necessary documents

Obtain the form Certificate of Participation in an Eligible Training Course (CO-1029.8.33.10) signed by a representative of the recognized educational institution.
For apprentices, obtain a certificate from the Ministry of Employment and Social Solidarity or the Kativik Regional Administration.

Filling out forms

Fill out the Tax Credit form for Internship in the Workplace (TP-1029.8.33.6) for each intern.

Preparation of the tax return

Attach the completed form TP-1029.8.33.6 to the individual income tax return.

Submission of the declaration

Send the tax return with the required forms to Revenu Québec within the specified deadline.

Additional information

The prescribed form (CO-1029.8.33.6) must be attached to the corporation's tax return when claiming the tax credit.
If transmitting documents by mail, ensure each document includes the company name, identification numbers, and fiscal year-end date.
All related documents should be sent together for faster processing.
Corporations can consult the Guide de la déclaration de revenus des sociétés (CO-17.G) for further details.

Documents and links

Tax credit for an on-the-job training period

Apply to this program

Frequently Asked Questions about the Tax credit for an on-the-job training period Program

Here are answers to the most common questions about the Tax credit for an on-the-job training period. 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.