Tax Credit for an On-the-Job Training Period
Tax creditCanada — federal
A refundable tax credit available to businesses in Quebec that incur qualified expenditures for trainees serving approved training periods. Eligible trainees include full-time students at recognized educational institutions (secondary, college, or university) and participants in the Workplace Apprenticeship Program (WAP).
What you'll need
- Form CO-1029.8.33.10 (Attestation de participation à un stage de formation admissible) signed by educational institution representative, obtained within six months after training period ends
- Form TP-1029.8.33.6-V (Tax Credit for an On-the-Job Training Period) completed for each trainee
- Proof of business operation in Quebec with establishment in Quebec
- Documentation of qualified expenditures incurred for trainee