Crédit d’impôt pour stage en milieu de travail à l’égard d’un apprenti inscrit au programme d’apprentissage en milieu de travail (Tax Credit for an On-the-Job Training Period: Workplace Apprenticeship Program) (WAP)

By mmuise
Description:

This tax credit is intended for employers if they incurred qualified expenditures respecting a trainee or apprentice serving a qualified training period with a business that they carry on or that the partnership of which they are a member carries on.


Comments on Funding:

-

Deadline: Rolling deadline
Eligibility:

Applicants must meet all of the following requirements:

  • have incurred qualified expenditures respecting a trainee enrolled in the Workplace Apprenticeship Program (WAP) administered by the Ministère du Travail, de l'Emploi et de la Solidarité sociale or by the Kativik Regional Government;
  • have carried on a business in Québec and have an establishment in Québec;
  • have obtained, within six months following the end of the training period, an attestation from the Ministère du Travail, de l'Emploi et de la Solidarité sociale or the Kativik Regional Government.

    Applicants may also be entitled to the tax credit if the partnership of which they are members meet all of the following conditions:
  • It incurred qualified expenditures respecting a trainee enrolled in a Workplace Apprenticeship Program (WAP) administered by the Ministère du Travail, de l'Emploi et de la Solidarité sociale or the Kativik Regional Government;
  • It carries on a business in Québec and has an establishment in Québec;
  • It is not exempt from income tax;
  • It obtained, within six months following the end of the training period, an attestation from the Ministère du Travail, de l'Emploi et de la Solidarité sociale or the Kativik Regional Government.

    Note that the tax credit cannot be claimed by a trust if one of the trust's beneficiaries is a tax-exempt corporation.
Application Steps:

-

Documentation Needed:

-

Other Things to Note:

-

About the author
mmuise