Tax credit for an on-the-job training period 

Revenu Québec, Government of Quebec

Applies only to: Québec

You can apply for a tax credit for expenditures incurred with respect to a trainee as part of a training period.

The assignment period must be completed in Quebec and the student must be enrolled full time at a recognized educational institution.

The tax credit can cover up to 30% of eligible expenditures, namely:

  • Maximum hourly rate for an eligible trainee, that is $18
  • Hourly wage paid to the employee who supervises the trainee
  • Up to a maximum of 20 hours of supervision per week per trainee, for some programs

Other conditions apply.