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Tax credit for an on-the-job training period
Tax credit for Quebec businesses with trainees
Last Update: March 4, 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.
Documents and links
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?
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, Gouvernment of Québec