Open
Source verified August 10, 2026
Tax credit for an on-the-job training period
Support for eligible workplace training internships
Funding available
Up to 32% of project cost
Deadline
Open continuously
Location
Quebec, Canada
Who can apply
Eligible corporations with an establishment in Quebec that operate an eligible business there.
See full eligibility
Overview
The Tax credit for an on-the-job training period supports eligible corporations operating a business in Quebec that incur eligible expenses for qualifying student internships. It applies to eligible training periods completed by full-time students in recognized secondary, college, university, or prescribed programs that include at least 140 hours of placements.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Attract or retain talent
- Develop workforce skills
Eligible Funding
- Up to 32% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Eligible training periods completed within a business operated in Quebec.
- Training periods for full-time students enrolled in recognized secondary, college, university, or prescribed programs.
- Programs that provide for one or more training periods with a total duration of at least 140 hours.
Documents Needed
- Crédit d'impôt pour stage en milieu de travail (CO-1029.8.33.6).
- Attestation de participation à un stage de formation admissible (CO-1029.8.33.10).
- A payroll log for trainees and supervisors showing weekly gross pay, hourly rate, hours worked each week, and pay period.
- If claiming an enhancement, supporting proof such as a Citizenship and Immigration Canada document for an eligible trainee who is an immigrant or the Attestation de déficience (TP-752.0.14) for a trainee with a disability.
- Proof that the calculation of the corporation's income from a business or property for the taxation year includes the amount of a tax credit received in that year for a past taxation year, if applicable.
Official resources
Eligibility
Who is eligible?
- Eligible corporations with an establishment in Quebec that operate an eligible business there.
- A corporation that is a member of a partnership, or of an intermediary partnership that is a member of a partnership, may claim the credit for its share of the expenses incurred by the partnership.
Who is not eligible
- Tax-exempt corporations.
- Crown corporations.
- Wholly controlled subsidiaries of a Crown corporation.
- Corporations that obtained an attestation from the Minister of Employment and Social Solidarity or the Kativik Regional Government must instead claim the tax credit for an apprentice registered in the Programme d'apprentissage en milieu de travail (code 68).
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
- Quebec
How to apply
- Enter the name of the tax credit, code 09, and the amount on one of lines 440p to 440y of the corporation income tax return.
- Attach the prescribed form Crédit d'impôt pour stage en milieu de travail (CO-1029.8.33.6) to the corporation income tax return.
- Prepare and keep the supporting documents listed for the claim so they can be provided on request.
- Submit the corporation income tax return and related documents online using authorized software or send them by mail.
- If the prescribed form cannot be attached to the return, send it no later than 12 months after the filing deadline for that taxation year.
Processing and Agreement
- Supporting documents that are not attached to the corporation income tax return must be prepared and kept so they can be provided on request.
- Sending all documents in a single submission will speed up processing of the file.
Additional information
- Further details for this tax credit are provided in the Guide de la déclaration de revenus des sociétés (CO-17.G).
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?
The Tax credit for an on-the-job training period supports eligible corporations operating a business in Quebec that incur eligible expenses for qualifying student internships. It applies to eligible training periods completed by full-time students in recognized secondary, college, university, or prescribed programs that include at least 140 hours of placements.
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:
The corporation must have an establishment in Quebec and operate an eligible business there.
The claim must relate to an eligible trainee who completed an eligible training period as a full-time student in a recognized program that includes placements totalling at least 140 hours.
The corporation must obtain the Attestation de participation à un stage de formation admissible (CO-1029.8.33.10) within six months after the end of the training period.
What expenses are eligible under Tax credit for an on-the-job training period?
Eligible training periods completed within a business operated in Quebec.
Training periods for full-time students enrolled in recognized secondary, college, university, or prescribed programs.
Programs that provide for one or more training periods with a total duration of at least 140 hours.
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