Eligible Training Expenditures for Workforce Skills Development

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If you are required to participate in workforce skills development for a given year but were not required to do so in the previous year, you may use the training expenditures from the previous year that would have been considered eligible expenditures had you been required to participate to reduce the contribution to the Workforce Skills Development and Recognition Fund (WSDRF) for the given year.

If the total of your eligible training expenditures (expenditures carried forward and current expenditures) for the previous year is more than 1% of your total payroll for the year, you may use the excess amount for the given year.

For more information on carrying forward eligible training expenditures, see How to Complete Lines 50 to 53 (Contribution to the WSDRF) of the RL-1 Summary.


You must keep the supporting documents related to your eligible training expenditures for six years after the last taxation year to which the documents apply and provide them to us on request.

Contact us or the Commission des partenaires du marché du travail (CPMT) for more information on eligible training expenditures.

Government assistance

Subtract any government assistance (for example, a subsidy, grant, forgivable loan, tax credit or investment allowance) that you received in respect of eligible training expenditures in the year from your total eligible training expenditures.

This does not apply to:

  • an adapted business holding a certificate issued under the Programme de subventions aux entreprises adaptées (subsidy program for adapted enterprises) managed by the Minister of Labour, Employment and Social Solidarity;
  • a job integration company certified by the Minister of Labour, Employment and Social Solidarity;
  • a person holding a childcare centre permit or a day care centre permit issued under the Educational Childcare Act or accredited as a home childcare coordinating office pursuant to section 40 of that Act;
  • an ambulance service holding a permit issued under the Act respecting pre-hospital emergency services or the Corporation d'urgences-santé.

Employers subject to the Act to promote workforce skills development and recognition

If you are an employer subject to the Act to promote workforce skills development and recognition, you must inform the CPMT each year of the means you used to carry out your eligible training activities. To do so, you must complete the Déclaration des activités de formation form (available in French only) and send it to the CPMT. The form and additional information can be found on the CPMT website.

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