The tax credit for extended practicums in the workplace applies to several types of practicums. Furthermore, the information presented on these Web pages only concerns practicums in the workplace organized by educational institutions at the secondary, college and university levels.
Practicums carried out under the Learning in the Workplace program and the Régime d’apprentissage are also eligible for this financial measure. However, since they do not come under the responsibility of the Ministère de l’Éducation, du Loisir et du Sport, nor that of its associates, they are not covered on this Web site.
The organization responsible for applying the measure is the Ministère du Revenu, which has the expertise needed to interpret and apply the measure. It also has the responsibility and specialized resources to answer the questions asked by those for whom the measure is intended.
The Ministère de l’Éducation, du Loisir et du Sport ensures that the school system, which organizes several practicums in the workplace, is adequately informed of the provisions and general terms and conditions for the application of the tax credit. It does so by producing promotional material so that educational institutions can send relevant information to businesses that host trainees.
It is important to realize that the information presented in this Web site is provided for information purposes only. It is not an exhaustive list of tax provisions concerning the tax credit for practicums in the workplace or a legal interpretation of legal provisions.