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Tax credit for an on-the-job training period
Last Update: March 4, 2026
Quebec, Canada
Tax credit for Quebec businesses with trainees
Tax Credits
Wage Subsidies And Interns
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.
At a glance
Funding available
Financing goals
- Reduce the ecological footprint
- Develop employee 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)
Activities funded
- Hosting eligible full-time student internships within a business operating in Quebec.
Examples of admissible projects:
$ 2,500
Hiring a marketing intern to support social media campaigns and client engagement
$ 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
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.
