Tax Credit for an On-the-Job Training Period – Citizens
You can claim a refundable tax credit for expenses incurred for a trainee if you or a partnership of which you were a member meets the following conditions:
- You (or your partnership) carried on a business in Québec.
- You (or your partnership) paid wages to a trainee, an apprentice or a supervisor of trainees.
For more information, see point 7 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V) or the instructions given in form TP-1029.8.33.6-V, Tax Credit for an On-the-Job Training Period.