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Tax Credit for Training a Worker Employed by a SME
Last Update: March 4, 2026
Quebec, Canada
Offers tax credits for small businesses training workers
Tax Credits
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.
At a glance
Funding available
Financing goals
- Develop employee skills
Eligible Funding
- No Condition
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
Activities funded
Examples of admissible projects:
$ 30,000
Developing a community garden and educational workshops
Eligibility
Who is eligible?
- Small and medium-sized enterprises (SMEs) in various industries
How to apply
- Step 1: Gather Required DocumentsComplete the prescribed form, "Tax Credit for Training a Worker Employed by a SME" (CO-1029.8.36.FO).
- Step 2: Attach Documents to Tax ReturnInclude the prescribed form CO-1029.8.36.FO with the company’s tax return.
- If unable to attach the form, ensure it is submitted within twelve months following the filing deadline for the tax year.
- Step 3: Transmission of DocumentsSubmit the tax return and CO-1029.8.36.FO form online using authorized software, negating the need for paper documents.
- If submitting by mail, label each document with the company's name, identification numbers, and fiscal year-end date.
- Preferably send all documents in a single submission for faster processing.
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.
