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Tax credit for an on-the-job training period
Tax credit for Quebec businesses with trainees
Last Update: June 10, 2026
Funding available
Up to 32% of project cost
Timeline
- Open continuously
Location
Quebec, Canada
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.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Reduce environmental footprint
- Develop workforce skills
Eligible Funding
- Up to 32% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- All industries
Location
- Quebec
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Youth (<40)
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Hosting eligible full-time student internships within a business operating in Quebec.
Eligibility
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.
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.
Frequently Asked Questions about the Tax credit for an on-the-job training period Program
What is the Tax credit for an on-the-job training period?
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.
How much funding can be received?
Tax credit for an on-the-job training period Funds up to 32% of admissible expenses.
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
What expenses are eligible under Tax credit for an on-the-job training period?
Hosting eligible full-time student internships within a business operating in Quebec.
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.
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
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