Tax credit for an on-the-job training period
QC, Canada
Tax credit for Quebec businesses with trainees
grant_single_labels|summary
grant_single|eligibleFinancing
- grant_single|noCondition
grant_single|deadlines
- grant_single|openingDateNovember 14, 2019
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
- grant_single|allIndustries
grant_single|grantors
- Revenu Québec
- Gouvernement du Québec
grant_single|status
grant_card_status|open
grant_single_labels|preview
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.
grant_single_labels|projects
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.
grant_single|admissibleProjectsExample
$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
$2,500
Hiring a marketing intern to support social media campaigns and client engagement
$3,500
Implementing an IT internship program to develop a new mobile application
grant_single_labels|admissibility
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.
grant_eligibility_criteria|who_can_apply
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
grant_eligibility_criteria|who_cannot_apply
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.
grant_eligibility_criteria|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.
grant_eligibility_criteria|zone
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
grant_single_labels|register
Here are the steps to submit an application for the CRÉDIT D'IMPÔT POUR STAGE EN MILIEU DE TRAVAIL – CITOYENS:
- Step 1: Ensure Eligibility
- Verify that your business operates in Quebec and has an establishment in the province.
- Confirm that the intern was a full-time student enrolled in a recognized educational program.
- Ensure that eligible expenditures were made for the internship.
- Obtain within six months after the internship the "Attestation de participation à un stage de formation admissible" signed by the recognized educational institution.
- Step 2: Prepare Required Documentation
- Fill out the "Crédit d'impôt pour stage en milieu de travail" form (TP-1029.8.33.6) for each intern.
- Gather any additional documentation conducive to proving eligible expenses.
- Step 3: Submission of Tax Documentation
- Attach the completed tax credit form (TP-1029.8.33.6) to your business's income tax return.
- Ensure that all forms are submitted within the deadlines specified for filing tax returns.
- Step 4: Await Confirmation or Further Instructions
- After submission, wait for confirmation or further instructions from Revenu Québec regarding the credit claim.
Apply to this program
Tax Credit for Workplace Internships in Quebec
This grant provides a refundable tax credit for businesses in Quebec engaging students or apprentices in eligible internships at their establishments. This initiative is designed to encourage enterprises to offer practical learning opportunities, strengthening the link between education and the labor market.
Detailed Analysis of the Workplace Internship Tax Credit in Quebec
The Tax Credit for Workplace Internships in Quebec is structured to incentivize businesses to foster an environment of practical learning for students and apprentices. This refundable tax credit is particularly beneficial for enterprises that incur eligible expenditures related to internships undertaken by full-time students or apprentices in recognized educational or apprenticeship programs. By covering part of the costs associated with accommodating interns, this grant helps bridge the gap between theoretical education and hands-on experience, vital for producing a skilled and ready workforce for tomorrow’s economic challenges.
The program aims to support Quebec-based businesses in various sectors by encouraging them to open their doors to students from secondary, post-secondary, college, or university levels, as well as those enrolled in specific prescribed programs. By aligning educational curriculums with industry requirements, businesses can benefit from fresh perspectives and innovative ideas brought by students who are keen to apply their academic knowledge practically. Additionally, by engaging with apprentices enrolled in the registered workplace apprenticeship program, enterprises can contribute directly to developing skilled trades and reducing skilled labor shortages in Quebec.
For businesses, this credit not only compensates part of the intern’s stipend but also provides a platform to scout potential future employees, allowing employers to evaluate the capabilities and fit of interns within their operational environment. This synergy is particularly attractive to companies looking to innovate and remain competitive by cultivating a pipeline of future professionals familiar with their operational practices and values.
The tax credit is calculated based on eligible expenditures which include intern wages and training costs incurred during the eligible internship. To qualify for the tax relief, companies must ensure they meet specific criteria, such as conducting legitimate business operations in Quebec with a physical establishment and not being tax-exempt entities. Additionally, obtaining certification of participation and completion from the recognized educational or training institution, within six months post-internship, is crucial in fulfilling the documentation requirements for this tax claim.
This initiative reflects Quebec's commitment to nurturing skills development and fostering collaboration between academia and industry. By promoting such experiential learning opportunities, the tax credit program aids in equipping students and apprentices with necessary industry insights and competencies, thus enhancing their employability and adaptability to future job markets.
Moreover, the fiscal incentive is notably straightforward, designed to reduce administrative burdens on applicants. Filing requires specific forms appended to annual tax returns, detailing individual internship engagements for accurate reimbursement calculation. This streamlined process ensures that businesses of all sizes can participate without navigating complex bureaucratic procedures.
Ultimately, the Tax Credit for Workplace Internships serves as a strategic tool to bolster economic growth by fostering educational partnerships and contributing to workforce upskilling in Quebec. It encourages businesses to be proactive in shaping the future workforce while benefiting from the enthusiastic contribution of young talent.
