Tax credit for an on-the-job training period

Hiring and training new talent can be costly, especially when you’re investing time and resources to properly mentor students or apprentices. For Québec businesses that regularly welcome trainees, the Tax Credit for an On-the-Job Training Period can help ease that financial burden by offsetting a portion of wages and training-related expenses during an eligible training placement. Administered by Revenu Québec under the Gouvernement du Québec, this refundable tax credit is designed to support hands-on learning while encouraging businesses to participate in workforce development.

The program applies across a wide range of industries and is commonly used by businesses that host students from secondary schools, CEGEPs, universities, or approved apprenticeship programs. Training periods can span several months, with support available for placements lasting up to roughly 32 weeks. Because the credit is refundable, it can provide value even if your business has little or no tax payable, making it especially useful for small businesses, partnerships, and growing operations that actively train new workers.

This tax credit is generally claimed as part of your Québec income tax filing and requires coordination with the educational institution or training authority involved. For Québec employers looking to reduce the real cost of on-the-job training while building future talent, understanding how this credit works could make a meaningful difference—reviewing the full details through GrantHub can help you decide if it fits your training plans.