Tax credit for an on-the-job training period

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.

• Step 1: Report Tax Credit Information in Corporate Tax Return
  • Enter the name of the tax credit, its code (09), and the credit amount in the appropriate fields (lines 440p to 440y) of the corporate tax return.
• Step 2: Gather Required Documentation
  • Complete and attach the prescribed form: Tax Credit for On-the-Job Training Period (CO-1029.8.33.6).
  • Prepare and keep, for possible review, the following documents (do not attach unless requested):
    • Attestation of participation in an eligible training period (CO-1029.8.33.10).
    • Payroll journal for interns and supervisors, showing gross weekly salary, hourly rate, weekly hours worked, and pay period.
    • Citizenship and Immigration Canada document confirming status for eligible immigrant interns, if applying for the related bonus.
    • Attestation of disability (TP-752.0.14) from a physician or health professional, if applying for the bonus for a disabled intern.
    • Proof that the claimed credit amount was included in the company's revenue calculation for prior years, if applicable.
• Step 3: Submit Required Forms with Corporate Tax Return
  • Attach the prescribed document (CO-1029.8.33.6) to the corporate tax return.
  • If unable to attach the prescribed document, send it separately no later than 12 months after the deadline for filing the corporate tax return for the relevant year.
• Step 4: Transmit Application Documents
  • Submit the corporate tax return and all related documents electronically using approved tax software, or by mail.
  • If submitting by mail, indicate on each document the company name, identification numbers, and fiscal year-end date.
  • It is recommended to send all documents in a single package to expedite processing.

• 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.