Tax credit for an on-the-job training period – Student enrolled full-time at a recognized educational institution

A qualified corporation that, in the taxation year, incurred eligible expenses related to a trainee who performed an eligible training internship in a business in Québec may, under certain conditions, apply for the tax credit for internship in the workplace if the trainee was a student enrolled full-time in a secondary school, college or university (undergraduate or graduate), or a prescribed program, offered by an institution of recognized teaching and providing the realization of one or more courses of a total duration of at least 140 hours.

• For eligible expenditures incurred after June 4, 2014 as part of a period 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 a trainee who is a disabled person, that is to say, a person who is entitled to the tax credit for severe impairment and prolonged mental or physical functions, the rate of the tax credit is 32%.
• For other eligible expenses, the basic rate of the tax credit is 30%. If these expenses are incurred for a trainee who is an immigrant or a disabled person, the rate of the tax credit is 40%.

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