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Tax Credit for an On-the-Job Training Period – Individuals
Last Update: March 4, 2026
Quebec, Canada
Refundable tax credit for businesses with eligible trainees in Québec
Tax Credits
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.
At a glance
Funding available
Financing goals
- Improve employee retention
- Obtain certifications
- Reduce the ecological footprint
Eligible Funding
- No Condition
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
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.
Examples of admissible projects:
$ 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
$ 20,000
Hosting culinary students for intensive restaurant kitchen apprenticeships
$ 16,100
Engaging marketing students for hands-on community campaign development
Eligibility
- 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
1
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
2
Gather financial documentation
- Record all eligible expenses related to each qualifying intern or apprentice
- Keep supporting documents for each claimed expense
3
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
4
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
5
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.
