Administered by Government of Quebec · Last verified: July 2026
A refundable credit for businesses that host a qualifying trainee, including a student in a recognized program or an apprentice registered in the Workplace Apprenticeship Program (PAMT). The eligible expense covers wages paid to the trainee and to the supervising employee. The base rate is 24% for corporations and 12% for individuals, rising to as high as 50% for corporations when the trainee is in a recognized program or is a person with a disability, an immigrant, or an Indigenous person.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityRefundable Tax Credit for On-the-Job Training Periods is generally open to incorporated, self-employed, partnership businesses, in Quebec. Confirm the full criteria on the official program page before applying.
The estimated value is 24% to 50% of eligible training wages for corporations (12% to 25% for individuals). The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Host an eligible trainee or PAMT apprentice in your Quebec establishment 2. For PAMT, obtain the certificate within six months of the training ending 3. Track eligible wages 4. Claim the credit on your tax return with Revenu Quebec