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Tax credit for an on-the-job training period - QC - Canada

Tax credit for an on-the-job training period

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
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

1

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.
2

Filling out forms

Fill out the Tax Credit form for Internship in the Workplace (TP-1029.8.33.6) for each intern.
3

Preparation of the tax return

Attach the completed form TP-1029.8.33.6 to the individual income tax return.
4

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.

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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