Tax Credit for an On-the-Job Training Period – Individuals
grant_single|update May 5, 2025
QC, Canada
Refundable tax credit for businesses with eligible trainees in Québec
grant_single_labels|summary
grant_single|eligibleFinancing
- grant_single|noCondition
grant_single|deadlines
- grant_single|timelineUnspecified
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
- grant_single|allIndustries
grant_single|grantors
- Revenu Québec
grant_single|status
grant_card_status|open
grant_single_labels|preview
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.
grant_single_labels|projects
- 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.
grant_single|admissibleProjectsExample
$ 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
grant_single_labels|admissibility
- 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.
grant_eligibility_criteria|who_can_apply
- Individual operating a business in Quebec having an establishment in the province.
- Partnerships operating a business in Quebec with an establishment in the territory.
grant_eligibility_criteria|who_cannot_apply
- Trusts if any of their beneficiaries is a tax-exempt corporation.
- Partnerships or companies that are exempt from income tax.
grant_eligibility_criteria|eligible_expenses
- Qualified expenditures related to compensation paid to a trainee during an eligible on-the-job training period.
grant_eligibility_criteria|zone
- Québec
grant_single_labels|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
grant_single_labels|otherInfo
- 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.
Apply to this program
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