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.

In compliance with our language policy, the official version of this document is in French only. To access it, click français.

The courtesy translation of this document is available below for information purposes only.


Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

End of note

2018-11 version

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter