The amount of the claim is determined on the basis of the information provided in the Certificate of Participation in a Qualified Training Period (CO-1029.8.33.10-T) issued to the company at the end of the training period by the educational institution.
To claim the tax credit for a training period, simply include the following with the company tax return: the certificate of participation issued by the educational institution and the Tax Credit for an On-the-Job Training Period form.
In Québec City: (418) 659-4155
In Montréal: (514) 864-4155
Other regions: 1 800 450-4155
In Québec City: (418) 659-6299
In Montréal: (514) 864-6299
Other regions: 1 800 267-6299
Whether or not it is subject to the "law of 1%," that is, the Act to foster the development of manpower training (R.S.Q., c. D-7.1), a business can take advantage of the tax credit for practicums in the workplace. The business may either claim the tax credit and declare the balance of the salary expenses related to the practicums, or declare all salary expenses related to the practicums.
For information regarding the Act, businesses may consult the following Web site: www2.publicationsduquebec.gouv.qc.ca/dynamicSearch/
telecharge.php?type=2&file=/D_8_3/D8_3.html or contact the Emploi-Québec office in their area: www.emploiquebec.net/regions/.