Tax Credit for an On-the-Job Training Period – Workplace Apprenticeship Program (WAP)

A qualified corporation that, in the taxation year, incurred eligible expenses related to a trainee who performed an eligible training internship in a business carried on in Québec may, under certain conditions, apply for the credit tax for internship in the workplace if the intern was a registered apprentice in the Workplace Apprenticeship Program (WAP) administered by the Ministry of Labour, employment and social Solidarity or the regional Government of Kativik.

• 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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