
Tax credit for an on-the-job training period
At a glance
- No Condition
- Open Date : November 14, 2019
- All industries
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
This grant is specifically available to companies operating within a particular geographical region. Eligibility is confined to businesses that have an establishment in the specified location.
- Businesses with an establishment in Québec, Canada.
Eligibility
The following criteria must be met by companies wishing to apply for this grant:
- The company must have incurred eligible expenses for a trainee enrolled as a full-time student in a secondary, college, or university program (undergraduate, master's, or doctoral) or a prescribed program offered by a recognized educational institution, requiring one or more internships lasting at least 140 hours in total.
- The company must operate a business and have an establishment in Quebec.
- The company must have obtained, within six months after the end of the internship, the CO-1029.8.33.10 "Attestation of participation in an eligible training internship" form signed by a representative of the recognized educational institution.
- The company must not be a trust where one of the beneficiaries is a tax-exempt corporation.
Who is eligible?
Companies eligible for this grant include those that operate an enterprise in Quebec and engage eligible expenses relative to an intern or apprentice enrolled in specific recognized programs. Societies of persons with similar qualifications are also eligible, provided they are not tax-exempt entities.
- Companies operating an enterprise in Quebec with an establishment in Quebec
- Companies that have engaged eligible expenses for an intern or apprentice in a recognized program
- Societies of persons with engaged eligible expenses for an intern or apprentice in a recognized program
- Societies of persons that are not tax-exempt entities
Who is not eligible
The eligibility criteria for this tax credit outlines specific conditions for students and apprentices, but it also specifies entities that cannot apply. Exclusions mainly prevent certain types of trust entities from eligibility.
- Trusts where a beneficiary is a tax-exempt corporation.
Eligible expenses
The tax credit supports activities related to internships and apprenticeships in recognized educational and professional settings. The eligible activities generally involve engaging students and apprentices in practical work experiences within an enterprise based in Quebec.
- Internship programs involving full-time students enrolled in recognized secondary, college, or university programs, requiring a minimum of 140 hours.
- Apprenticeship programs for apprentices enrolled in a Workplace Apprenticeship Program administered by the Ministry of Employment and Social Solidarity or the Kativik Regional Administration.
Eligible geographic areas
The eligible geographic zone for this grant is the province of Quebec, Canada.
- The business must operate in Quebec
- The business must have an establishment 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
Preparation of the tax return
Submission of the declaration
Additional information
Here are additional relevant details for this grant:
- Applicants must ensure they have acquired the necessary attestation forms within the stipulated timeframe to qualify for the tax credit.
- Separate forms must be completed for each trainee should multiple interns be involved during the fiscal period.
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?
How much funding can be received?
What expenses are eligible under Tax credit for an on-the-job training period?
What is the deadline to apply?
Is the Tax credit for an on-the-job training period a grant, loan, or tax credit?
Who are the financial supporters of the Tax credit for an on-the-job training period?
Who is eligible for the Tax credit for an on-the-job training period program?
Who can I contact for more information about the Tax credit for an on-the-job training period?
Where is the Tax credit for an on-the-job training period available?
Are youth (under 40) eligible for the Tax credit for an on-the-job training period program?
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