Tax Credit for an on-the-job training period - full-time student

An eligible corporation that, in the taxation year, incurred eligible expenses in respect of a trainee who completed an eligible training period in a business operated in Québec may, under certain conditions, claim the credit tax credit for a work placement if the trainee was a full-time student enrolled in a secondary, college or university program at the undergraduate or graduate level or at a prescribed program offered by an institution recognized teaching and providing for the completion of one or more courses lasting a total of at least 140 hours.

• For eligible expenses incurred after June 4, 2014, in the context of an internship that begins after that date, the base rate of the tax credit is 24%. If these expenses are incurred for a trainee who is an immigrant or for a trainee who is a disabled person, that is to say, a person who is entitled to the tax credit for severe and prolonged impairment of mental or physical functions, the rate of the tax credit is 32%.
• For other eligible expenses, the base rate of the tax credit is 30%. If these expenses are incurred for a trainee who is an immigrant or a handicapped person, the rate of the tax credit is 40%.

Log in with Google

OR

Get Started to Apply