Tax credit for an on-the-job training period

Revenu Québec, Government of Quebec • Applies only to: Quebec

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.

You must:

  • 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.

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