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Tax Credit for Training a Worker Employed by a SME
Offers tax credits for small businesses training workers
Last Update: March 4, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Quebec, Canada
Overview
The Tax Credit for Training a Worker Employed by a SME is designed to support small and medium-sized enterprises in Quebec by providing a tax credit for the training of their employees. Eligible activities include formal training programs that improve worker skills and qualifications.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop workforce skills
Eligible Funding
- Varies by project
Timeline
- Open continuously
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
Eligibility
Who is eligible?
- Small and medium-sized enterprises (SMEs) in various industries
Additional information
- The prescribed form for the tax credit, CO-1029.8.36.FO, must be submitted with the tax return of the company applying for the credit.
- If the prescribed document cannot be attached to the tax return, it must be sent within twelve months following the tax filing deadline for that year.
- Documents can be submitted via authorised internet software, eliminating the need for paper submission.
- All documents should include the company's name, identification, and file numbers, as well as the financial year-end date.
- It is advantageous to submit all documents in one package to expedite the processing of the application.
- The CO-17.G Guide to Corporate Income Tax Return provides further information on this tax credit.
- Additional credits related to training, such as internships for apprentices or full-time students, are available.
Frequently Asked Questions about the Tax Credit for Training a Worker Employed by a SME Program
Here are answers to the most common questions about the Tax Credit for Training a Worker Employed by a SME. 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 Training a Worker Employed by a SME?
The Tax Credit for Training a Worker Employed by a SME is designed to support small and medium-sized enterprises in Quebec by providing a tax credit for the training of their employees. Eligible activities include formal training programs that improve worker skills and qualifications.
Who is eligible for the Tax Credit for Training a Worker Employed by a SME program?
To be eligible for the Tax Credit for Training a Worker Employed by a SME program, you must:
The company must attach the prescribed form (CO-1029.8.36.FO) to its income tax return when applying for the tax credit.
If unable to attach the document at the time of tax filing, the company must send it within twelve months following the tax return deadline for that fiscal year.
Where is the Tax Credit for Training a Worker Employed by a SME available?
The Tax Credit for Training a Worker Employed by a SME program is available the province of Quebec.
Is the Tax Credit for Training a Worker Employed by a SME a grant, loan, or tax credit?
Tax Credit for Training a Worker Employed by a SME is a Tax Credits
Who are the financial supporters of the Tax Credit for Training a Worker Employed by a SME?
Tax Credit for Training a Worker Employed by a SME is funded by Revenu Québec