Workforce Skills Development And Recognition Fund
“Québec. Revenu Québec”
The funder does not disclose this information
Maximum Eligible Amount
Tax Credit
Fund Type
If your total payroll for the year is over $2 million, you are required to participate in workforce skills development for the year by allotting an amount representing at least 1% of your total payroll to eligible training expenditures. If you have no eligible training expenditures or your eligible training expenditures are less than 1% of your total payroll, you will be required to pay into the Workforce Skills Development and Recognition Fund (WSDRF) a contribution equal to the difference between 1% of your total payroll and the amount of your eligible training expenditures This link will open a new tab. In general, employment income is subject to the contribution to the WSDRF. To see whether the remuneration you are paying is subject to the contribution, see the Table of Remuneration Subject to Source Deductions and Employer Contributions. You must include the remuneration subject to the contribution in the calculation of your total payroll used to determine your participation in workforce skills development, and, if applicable, your contribution to the WSDRF. Note If you have a training initiative quality certificate issued by the Commission des partenaires du marché du travail This link will open a new tab, you do not have to pay a contribution to the WSDRF for as long as the certificate is valid.