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

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

Last Update: July 22, 2025
QC, Canada
Refundable tax credit for businesses with eligible trainees in Québec

At a glance

Eligible Funding
  • No Condition
Timeline
  • Unspecified
Financing Type
Tax Credits
Eligible Industries
  • All industries
Funds Providers
Program status
Open

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.

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:
$ 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
$ 13,700
Providing graphic design students with experience in print media workflow
$ 15,900
Training future carpenters through government-recognized apprenticeship program
$ 14,700
Welcoming civil engineering interns for infrastructure site training

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.
Apply to this program

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?

How much funding can be received?

What expenses are eligible under Tax Credit for an On-the-Job Training Period – Individuals?

What is the deadline to apply?

Is the Tax Credit for an On-the-Job Training Period – Individuals a grant, loan, or tax credit?

Who are the financial supporters of the Tax Credit for an On-the-Job Training Period – Individuals?

Who is eligible for the Tax Credit for an On-the-Job Training Period – Individuals program?

Who can I contact for more information about the Tax Credit for an On-the-Job Training Period – Individuals?

Where is the Tax Credit for an On-the-Job Training Period – Individuals available?

Apply to this program

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