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Tax Credit for an On-the-Job Training Period – Individuals
Refundable tax credit for businesses with eligible trainees in Québec
Last Update: March 4, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Quebec, Canada
Overview
The Tax Credit for an On-the-Job Training Period – Individuals is a refundable tax credit designed to support businesses in Québec that incur eligible training expenses for student trainees or apprentices enrolled in recognized educational or workplace apprenticeship programs. The program reimburses qualified expenditures related to training periods of at least 140 hours; the maximum funding amount varies based on eligible expenses and is determined using Revenu Québec’s official calculation method.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Attract or retain talent
- Obtain certifications or accreditations
- Reduce environmental footprint
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- All industries
Location
- Quebec
Legal structures
- For-profit business
- Sole proprietorship
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
- Hosting student trainees for on-the-job training periods as part of recognized secondary, college, or university programs requiring internships of at least 140 hours.
- Supervising participants enrolled in a government-recognized workplace apprenticeship program for hands-on training within the business.
Eligibility
Who is eligible?
- Individual operating a business in Quebec having an establishment in the province.
- Partnerships operating a business in Quebec with an establishment in the territory.
Who is not eligible
- Trusts if any of their beneficiaries is a tax-exempt corporation.
- Partnerships or companies that are exempt from income tax.
Eligible expenses
- Qualified expenditures related to compensation paid to a trainee during an eligible on-the-job training period.
Eligible geographic areas
- Québec
Additional information
- A separate form must be completed and submitted for each trainee if more than one is involved.
- The required attestation or certification must be obtained within six months following the end of the training period.
- The tax credit cannot be claimed by a trust with a tax-exempt corporation as one of its beneficiaries.
- Forms referenced include CO-1029.8.33.10 and TP-1029.8.33.6-V, which must be enclosed with the tax return.
Frequently Asked Questions about the Tax Credit for an On-the-Job Training Period – Individuals Program
Here are answers to the most common questions about the Tax Credit for an On-the-Job Training Period – Individuals. 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 – Individuals?
The Tax Credit for an On-the-Job Training Period – Individuals is a refundable tax credit designed to support businesses in Québec that incur eligible training expenses for student trainees or apprentices enrolled in recognized educational or workplace apprenticeship programs. The program reimburses qualified expenditures related to training periods of at least 140 hours; the maximum funding amount varies based on eligible expenses and is determined using Revenu Québec’s official calculation method.
Who is eligible for the Tax Credit for an On-the-Job Training Period – Individuals program?
To be eligible for the Tax Credit for an On-the-Job Training Period – Individuals program, you must:
Carry on a business in Québec with an establishment in Québec.
Incur qualified expenditures for an eligible trainee enrolled full-time in a recognized educational or apprenticeship program.
Not be exempt from income tax.
What expenses are eligible under Tax Credit for an On-the-Job Training Period – Individuals?
Hosting student trainees for on-the-job training periods as part of recognized secondary, college, or university programs requiring internships of at least 140 hours.
Supervising participants enrolled in a government-recognized workplace apprenticeship program for hands-on training within the business.
Where is the Tax Credit for an On-the-Job Training Period – Individuals available?
The Tax Credit for an On-the-Job Training Period – Individuals program is available the province of Quebec.
Is the Tax Credit for an On-the-Job Training Period – Individuals a grant, loan, or tax credit?
Tax Credit for an On-the-Job Training Period – Individuals is a Tax Credits
Who are the financial supporters of the Tax Credit for an On-the-Job Training Period – Individuals?
Tax Credit for an On-the-Job Training Period – Individuals is funded by Revenu Québec