Tax credit for an on-the-job training period
You may be eligible to receive a tax credit for up to 32% of eligible expenses if you provide a training internship of at least 140 hours for a full-time student registered at a recognized educational institution.
- Operate a business based in Quebec;
- Have received the Attestation de participation à un stage de formation admissible certificate, duly signed by a representative of the educational institution in the six months following the end of the internship.
Other conditions apply.