
Tax Credit for an On-the-Job Training Period - Student Enrolled Full-Time at a Recognized Educational Institution (Code 09)
Administrator: Revenu Québec
Source of Funds: Provincial Government, Canada
No DeadlineAbout
This tax credit program supports companies that provide eligible training internships to students enrolled full-time at recognized educational institutions. To qualify, the internship must be part of a high school, college, or university program and last at least 140 hours. Additionally, the applicant company must operate an eligible business in Québec and cannot be tax-exempt or a Crown corporation.
This program is available in French only.
Quebec | Tax Credit | Refundable Tax Credit
Funding Limits
Eligible Expenditures
- Max 50.0% Tax Credit
- Salaries
- Travel
- Application Fee: None
Contact Information
Guidelines and Forms
Keywords: Workforce Development, Tax Credit, Skills Development, Internship Program, Students
Last Modified: March 10, 2026