Tax credit for an on-the-job training period
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.
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