Tax Credit for an On-the-Job Training Period – Citizens

If you or a partnership of which you are a member incurred qualified expenditures respecting a trainee serving a qualified training period with a business that you carry on or that the partnership of which you are a member carries on, you may be entitled to a refundable tax credit for the expenditures.

Tax credit for an on-the-job training period – Student enrolled full-time at a recognized educational institution

You may be entitled to this refundable tax credit if you meet all of the following requirements:

  • You incurred qualified expenditures in respect of a student trainee enrolled full-time in a secondary, college or university (undergraduate, master's or doctoral) education program, or a prescribed program, offered by a recognized educational institution and providing for one or more training periods totalling at least 140 hours.
  • You carry on a business in Québec and you have an establishment in Québec.
  • You obtained, within six months after the end of the training period, form CO-1029.8.33.10, Attestation de participation à un stage de formation admissible (see English courtesy translation CO-1029.8.33.10-T), duly signed by a representative of the recognized educational institution.

You may also be entitled to the tax credit if the partnership of which you are a member meets all of the following conditions:

  • It incurred qualified expenditures in respect of a student trainee enrolled full time in a secondary, college or university (undergraduate, master's or doctoral) education program, or a prescribed program, offered by a recognized educational institution and providing for one or more training periods totalling at least 140 hours.
  • It carries on a business in Québec and has an establishment in Québec.
  • It is not exempt from income tax.
  • It obtained, within six months after the end of the training period, form CO-1029.8.33.10, Attestation de participation à un stage de formation admissible (see English courtesy translation CO-1029.8.33.10-T), duly signed by a representative of the recognized educational institution.

Note that the tax credit cannot be claimed by a trust if one of the trust's beneficiaries is a tax-exempt corporation.

Forms to enclose with your personal income tax return

If you had more than one trainee, you must complete a separate copy of the forms for each of them.

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

You may be entitled to this refundable tax credit if you meet all of the following conditions:

  • You incurred qualified expenditures respecting a trainee enrolled in the Workplace Apprenticeship Program (WAP) administered by the Ministère du Travail, de l'Emploi et de la Solidarité sociale or by the Kativik Regional Government.
  • You carry on a business in Québec and you have an establishment in Québec.
  • You obtained, within six months following the end of the training period, an attestation from the Ministère du Travail, de l'Emploi et de la Solidarité sociale or the Kativik Regional Government.

You may also be entitled to the tax credit if the partnership of which you are a member meets all of the following conditions:

  • It incurred qualified expenditures respecting a trainee enrolled in a Workplace Apprenticeship Program (WAP) administered by the Ministère du Travail, de l'Emploi et de la Solidarité sociale or the Kativik Regional Government.
  • It carries on a business in Québec and has an establishment in Québec.
  • It is not exempt from income tax.
  • It obtained, within six months following the end of the training period, an attestation from the Ministère du Travail, de l'Emploi et de la Solidarité sociale or the Kativik Regional Government.

Note that the tax credit cannot be claimed by a trust if one of the trust's beneficiaries is a tax-exempt corporation.

Form to enclose with the personal income tax return

Tax Credit for an On-the-Job Training Period (TP-1029.8.33.6-V)

If you had more than one trainee, you must complete a separate copy of the form for each of them.

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