
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 supports companies that offer eligible internships to students enrolled full-time at recognized educational institutions. To qualify, the internship must be part of a secondary, college, or university program and last at least 140 hours. Eligible applicants must operate a business in Québec and cannot be tax-exempt entities or Crown corporations. The credit helps offset eligible expenses related to providing the internship and supervising the student.
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, Workforce Training, Internship Program, Students
Last Modified: September 14, 2026