Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Published

Extension to the forestry and mining sectors of the refundable tax credit for training in the manufacturing sector

The application of the refundable tax credit for training in the manufacturing sector that was introduced in 2007 has been extended to businesses in the forestry and mining sectors.

The refundable tax credit for training in the manufacturing sector will now be called the refundable tax credit for training in the manufacturing, forestry and mining sectors.

In a given taxation year, an eligible employer may receive a tax credit equal to 30% of eligible training expenditures incurred for each eligible employee.

An eligible activity is an activity that relates to the manufacturing, forestry or mining sector and that is included under the North American Industry Classification System (NAICS) codes.

All the other terms and conditions of the tax credit for training in the manufacturing sector will apply to the refundable tax credit for training in the manufacturing, forestry and mining sectors, including the concordance changes announced in 2008 with the introduction of the tax credit for francization in the workplace.

These amendments apply regarding eligible training expenditures incurred after March 19, 2009, and before January 1, 2012. In addition, the eligible training expenditures must relate to eligible training beginning after March 19, 2009, and before January 1, 2012. However, these amendments will not apply regarding eligible training expenditures incurred in relation to training offered in accordance with an obligation contracted before March 20, 2009.

For further information, see page A.25 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

Fair. For all.

One vision. 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