How much funding can be received?

There is no informations about how much funding can be received.

What is the deadline to apply?

The deadline to apply is not specified.

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

What are Tax Credit for an On-the-Job Training Period – Individuals's eligibility criterias?

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.

Tax Credit for an On-the-Job Training Period – Individuals

Last Update: May 5, 2025

QC, Canada

Refundable tax credit for businesses with eligible trainees in Québec

Tax Credit for an On-the-Job Training Period – Individuals at a glance

Eligible Funding

No Condition

Timeline

Continuous Intakes

Financing Type

Tax Credits

Eligible Industries

All industries

Grant Providers

Revenu Québec

Status

Open

Overview of the Tax Credit for an On-the-Job Training Period – Individuals program

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.

Eligible projects & activities

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.

Examples of admissible projects:

$ 16,100

Engaging marketing students for hands-on community campaign development

$ 20,000

Hosting culinary students for intensive restaurant kitchen apprenticeships

$ 13,700

Providing graphic design students with experience in print media workflow

$ 14,700

Welcoming civil engineering interns for infrastructure site training

$ 15,900

Training future carpenters through government-recognized apprenticeship program

$ 26,500

Integrating IT students for custom software development internships

Eligibility criteria of the Tax Credit for an On-the-Job Training Period – Individuals program

The company must incur qualified expenditures related to a trainee during an eligible training period.
The company must operate a business in Québec and have an establishment in Québec.
The company must obtain the required attestation form from the recognized educational institution or relevant authority within six months after the end of the training period.
If the applicant is a partnership, the partnership must not be exempt from income tax.

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

How to apply to the Tax Credit for an On-the-Job Training Period – Individuals program

Check eligibility criteria

Ensure your business or partnership operates an establishment in Quebec
Confirm eligibility of intern (full-time student or apprentice in recognized program)
Verify that the internship or apprenticeship meets the required minimum duration

Gather financial documentation

Record all eligible expenses related to each qualifying intern or apprentice
Keep supporting documents for each claimed expense

Obtain required attestations

Obtain the Attestation of Participation in an Eligible Training Period (CO-1029.8.33.10) signed by a representative of the recognized educational institution within six months after the end of the internship
Or, obtain a certificate from the Ministry of Employment and Social Solidarity or the Kativik Regional Administration for apprentices, within six months after the end of the internship

Prepare and complete forms

Fill out the Tax Credit for On-the-Job Training Period (TP-1029.8.33.6) form for each qualifying intern or apprentice
Attach the corresponding attestation for each intern or apprentice

Submit with tax return

Submit the completed forms and supporting documents with your personal income tax return
Repeat the process for each qualifying intern or apprentice

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.