Tax Credits for Practicums in the Workplace Ministère de l’Éducation, du Loisir et du Sport
   
 
Nature of the financial assistance

What is the maximum assistance that a business may receive?

The maximum assistance that a business may receive is based on the eligible expenses described above and is calculated as outlined below:

For student trainees in the following programs:
  • Life Skills and Work Skills Education (LSWSE) in the youth sector
  • Sociovocational Integration Services (SIS) in the adult sector
  • semi-skilled occupations
Maximum eligible expenses Tax credit rate Maximum assistance
Up to $750
per week, per practicum
Companies: 30% $225 per week, per practicum
Individuals: 15% $112.50 per week, per practicum

For student trainees in the following programs:
  • a secondary level vocational training program
  • a college level technical training program
  • a university undergraduate, graduate or post-graduate training program
Maximum eligible expenses Tax credit rate Maximum assistance
Up to $600
per week, per practicum
Companies: 30% $180 per week, per practicum
Individuals: 15% $90 per week, per practicum

The amount of financial assistance may be reduced if the business already receives subsidies from other organizations.
 
 
 
 
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