Employee Training Tax Credit for Small and Medium-Sized Businesses (courtesy translation)
Form CO-1029.8.36.FO must be completed for any corporation that wishes to claim the employee training tax credit for small and medium-sized businesses. In order for a corporation to qualify for the tax credit, in particular:
- it must have an establishment in Québec and carry on a business in Québec;
- its total payroll, including the payroll of any employers associated with it, must be less than $7,000,000 for the taxation year; and
- it must have incurred the eligible training expenditures after March 27, 2018, and before January 1, 2023, in respect of its eligible employees.
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The courtesy translation of this document is available below for information purposes only.