Crédit d’impôt pour stage en milieu de travail

📋 Eligible Entities - Corporations (private and public) - Sole proprietors and self-employed individuals - Partnerships - Non-profit organizations - Employers operating in Quebec (program administered by Revenu Québec) - Must be registered for GST/HST or QST purposes - Employers in any industry sector are eligible ### 💰 Funding Details - Grant Type: Refundable tax credit - Coverage: Up to 50% of eligible salary and training costs for interns/trainees - Maximum Duration: 32 weeks per trainee - Repayability: Non-repayable (refundable tax credit applied against income tax liability) - Matching Requirement: No employer matching contribution required - Payment Method: Credit applied to corporate income tax return or refunded if credit exceeds tax owing ### 🛠️ Approved Expenses - Trainee/intern salaries and wages (primary eligible expense) - Employment insurance (EI) contributions for the trainee - Québec Pension Plan (QPP) contributions for the trainee - On-the-job training costs directly related to skill development - Supervision and mentoring expenses associated with the training program - Wages must comply with Quebec minimum wage standards ### ⚠️ Conditions & Milestones - Trainee Requirements: Individual must be 16 years or older and designated as a trainee/intern - Program Duration: Training period cannot exceed 32 consecutive weeks - Documentation: Employer must maintain detailed payroll records and training documentation - Claim Timing: Tax credit claimed on annual corporate or personal income tax return - Verification: Revenu Québec may audit records to verify eligible expenses - Wage Compliance: Wages paid must meet or exceed applicable minimum wage rates - No Double-Dipping: Expenses cannot be claimed under multiple government incentive programs simultaneously - Filing Deadline: Must file claim within standard tax return filing deadlines (typically 6 months after fiscal year-end)