Revenu Québec: Tax Credit for an On-the-Job Training Period
A refundable Quebec tax credit, claimed at tax time, on the wages you pay a student trainee or a Workplace Apprenticeship Program apprentice, and on their supervisor's wages. Corporations get 24% to 50% and unincorporated businesses 12% to 25%, within weekly limits. If the credit is more than the Quebec tax you owe, the difference is paid to you. You can apply anytime.
Before you spend any money
Get the attestation within six months after the training period ends: form CO-1029.8.33.10 signed by the school for a student, or the attestation from the Ministère de l'Emploi et de la Solidarité sociale or the Kativik Regional Government for an apprentice. Corporations must claim no later than 12 months after the filing deadline of their tax return for the year.
At a glance
Subject to program rules, available funding, and approval. Confirm current details with the official program administrator.
Is this for you?
- You carry on a business in Quebec and have an establishment in Quebec.
- You host a full-time student from a recognized secondary, college or university program, or an apprentice in the Workplace Apprenticeship Program.
- The student's program includes training periods totalling at least 140 hours.
Probably not the right fit if
- You want cash up front. This is claimed on your tax return after the year, not paid before you spend.
- You are a tax-exempt corporation, a Crown corporation, or a wholly controlled subsidiary of a Crown corporation.
- You do not have an establishment in Quebec.
- You cannot get the signed attestation from the school or the Ministry within six months after the training period ends.
How much you'd realistically get
The credit is a percentage of qualified expenditures, within a weekly limit of $700 per trainee ($875 or $1,225 for some trainees, for example trainees with a disability). Corporations get 24%, or 32% for trainees who are immigrants, persons with a disability or Indigenous persons, or for training in a resource region. For student trainees, the rate rises to 40% or 50% from the third consecutive year you claim at least $2,500. Unincorporated businesses get half these rates. Example: $700 of qualified expenditures in one week at 24% gives a credit of $168 for that week.
What may be supported
- Hosting a full-time student from a recognized secondary, college or university program, or a prescribed program, with training periods totalling at least 140 hours.
- Hosting an apprentice enrolled in the Workplace Apprenticeship Program, run by the Ministère de l'Emploi et de la Solidarité sociale or the Kativik Regional Government.
How applying works
Effort: moderateThe work is mostly paperwork. Get the signed attestation, track the trainee's and supervisor's wages and hours each week, and file form CO-1029.8.33.6 (corporations) or TP-1029.8.33.6-V (individuals) with your return. Use a separate form for each trainee.
- 01Confirm your business has a Quebec establishment and is not a tax-exempt or Crown entity.
- 02Host an eligible trainee: a full-time student in a recognized program with training periods of at least 140 hours, or an apprentice in the Workplace Apprenticeship Program.
- 03Within six months after the training period ends, get the signed attestation: form CO-1029.8.33.10 from the school, or the Ministry attestation for an apprentice.
- 04Keep records of the trainee's wages, the supervisor's wages, and the hours during the training period.
- 05Complete the prescribed form for each trainee: CO-1029.8.33.6 for corporations or TP-1029.8.33.6-V for individuals.
- 06File the form with your income tax return. Corporations must claim no later than 12 months after the return's filing deadline.
- 07Revenu Québec assesses your return and refunds any credit above the tax you owe.
Who to ask: Revenu Québec (general enquiries through revenuquebec.ca). The official page does not list a phone number or email for this credit.
Documents commonly required
- Form CO-1029.8.33.6 (corporations) or TP-1029.8.33.6-V (individuals), one per trainee.
- Form CO-1029.8.33.10 signed by the school (students), or the attestation from the Ministère de l'Emploi et de la Solidarité sociale or the Kativik Regional Government (apprentices).
- Records of the eligible trainee's wages and hours during the training period.
- Records of each supervisor's wages and supervision hours.
What to know before you count on it
- It is a tax credit, not cash up front. You pay the wages first and claim the credit when you file.
- You need a signed attestation within six months after the training period ends. Without it, you cannot claim.
- Only part of the wages counts: trainee wages up to $21 an hour and supervisor wages up to $35 an hour, within the weekly limit. College and university placements count for up to 32 weeks.
- The higher 40% and 50% rates (20% and 25% for unincorporated businesses) apply only to student trainees, from the third consecutive year you claim at least $2,500 of qualified expenditures.
What are your odds?
This is a formula-based credit, not a competition. If your trainee, placement, and expenses qualify and you file the correct form, you claim it. The risk is in the paperwork and eligibility, not in being turned down for lack of spots.
Frequently asked questions
Is this money paid to me directly?
It is a refundable tax credit. It first reduces the Quebec income tax you owe, and any amount left over is refunded to you after your return is assessed. You claim it at tax time, not before.
What costs does it cover?
The wages you pay the eligible trainee (up to $21 an hour) and the wages of the supervisors who train them (up to $35 an hour), within a weekly limit of $700, $875 or $1,225 per trainee.
How long can the placement be supported?
For college and university students, expenditures count for up to 32 weeks of a training period with the same business. Weekly limits apply to every trainee.
How do I claim it?
Attach the form to your income tax return: CO-1029.8.33.6 for corporations, or TP-1029.8.33.6-V for individuals. You also need the signed attestation for the trainee.
Is there a deadline?
Yes. You need the attestation within six months after the training period ends. Corporations must claim no later than 12 months after the filing deadline of the return for the year.
Can the trainee work remotely?
In some cases. In February 2026, Revenu Québec announced relaxed rules: a trainee who reports to your Quebec establishment can work some hours remotely, and a fully remote trainee can qualify if paid by the Quebec establishment and working mainly in Quebec. The law is being amended, so confirm the current rules with Revenu Québec.
More funding by what it pays for
What you can combine it with
Other government or non-government assistance for the same wages is subtracted. If another tax credit is claimed on the same wages, the weekly limit is reduced (see the form). The federal apprenticeship job creation tax credit does not count as assistance for this credit.
Worth reading before you apply
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Page last updated ; status and deadline checked . Source: official program page.