Tax credit for an on-the-job training period

Tax credit for an on-the-job training period est un programme de type crédit d'impôt administré par le gouvernement du Québec, offert aux entreprises de la région suivante : Québec. Tax credit for Quebec businesses with trainees.

The tax credit for an on-the-job training period allows eligible taxpayers who operate a business and hosts a student or apprentice as part of an eligible training internship may benefit from a refundable tax credit calculated on their eligible expenditure, which is made up of the salaries paid by the taxpayer to the interns they host and the salaries paid to their employees who act as internship supervisors. However, the eligible expenditure is limited based on various factors depending on the internship and the intern in question. For internships started after April 30, 2022, the tax credit rate for corporations is 24%.

Un crédit d'impôt se réclame dans la déclaration de revenus de la société. Un crédit remboursable verse des liquidités même sans impôt à payer; un crédit non remboursable réduit l'impôt exigible.

Les programmes de la province (Québec) exigent généralement que le demandeur y soit enregistré et exploité; ils se cumulent souvent avec des programmes fédéraux comme la RS&DE et le PARI CNRC.