Quebec Hiring, Training & Apprenticeship Incentives for Employers (2025)

Quebec businesses can access a robust set of tax credits and grants to encourage hiring, upskilling, and workforce retention. These programs are designed to help companies reduce payroll costs, develop employee skills, and attract new talent—especially for apprentices, young workers, experienced employees, and underrepresented groups. Most credits are refundable and can be stacked with federal incentives such as the Canada Job Grant. Below you'll find a summary of the main Quebec hiring and training credits, eligibility details, claim process, and best practices for maximizing your incentive claim.

Directory: Key Quebec Hiring & Training Credits

On-the-Job Training Tax Credit — Refundable credit for employers offering practical workplace training to eligible apprentices, interns, or new graduates in recognized trades or professions.
  • Eligibility: Quebec corporations and certain partnerships who employ eligible trainees (recognized apprentice, student intern, or new graduate) in a qualifying training period. The trainee must be a Quebec resident, and training must be supervised and documented.
  • Claim Steps: Obtain a training agreement with a recognized institution, keep a formal training plan, and track all wages paid to eligible trainees. At year-end, complete form CO-1029.8.33.6 and submit with your CO-17 corporate tax return.
  • Calculation Example: If you pay an apprentice $30,000 in eligible salary and the credit rate is 30%, you receive a $9,000 refundable credit (subject to annual/trainee maximums).
Covers a percentage of eligible salaries and training costs. Pre-approval and a documented training plan are often required. Official info →
Tax Credit for the Retention of Experienced Workers — Refundable credit for employers hiring or retaining workers aged 60 or older.
  • Eligibility: Quebec private-sector employers hiring or retaining employees age 60+ (or 65+ for enhanced rate). The worker must be a Quebec resident and not related to the employer.
  • Claim Steps: Track all eligible salary paid to qualifying workers. Complete the relevant form (CO-1029.8.36.7) and submit with your corporate tax return.
  • Calculation Example: If you pay $40,000 to a qualifying worker aged 62, and the credit is 15%, you receive a $6,000 refundable credit. Enhanced rates may apply for 65+ employees.
Encourages continued participation of experienced staff by offsetting payroll costs.
Co-operative Internship & Student Placement Credits — Refundable credits for eligible salaries paid to students in recognized co-op or internship programs.
  • Eligibility: Quebec employers who provide work placements for students enrolled in recognized post-secondary co-op, internship, or work-study programs. Must have an agreement with the educational institution.
  • Claim Steps: Secure a placement agreement with the school, keep records of all wages paid, and complete the relevant credit form (CO-1029.8.33.6 or CO-1029.8.33.11) at year-end with your CO-17.
  • Calculation Example: For a $10,000 co-op wage and a 40% credit, your business receives $4,000 back. Some credits are capped per student, per term.
Benefit for hiring post-secondary students in work-integrated learning experiences.
Hiring Credits for Underrepresented Groups — Targeted credits or bonuses for hiring recent immigrants, Indigenous persons, or individuals with disabilities.
  • Eligibility: Employers hiring eligible individuals from underrepresented groups (as defined by Revenu Québec), such as immigrants within 5 years of arrival, Indigenous persons, or persons with disabilities. May require program registration or partnership with a recognized employment organization.
  • Claim Steps: Obtain proof of status, enroll in the specific hiring program if required, track eligible wages, and complete the appropriate Quebec credit schedule. Attach all supporting documentation.
  • Calculation Example: Hiring an eligible immigrant employee at $35,000 with a 50% credit results in a $17,500 refundable credit (up to annual/employee maximums).
Supports diversity and equal opportunity in the Quebec workforce. May require specific recruitment or registration steps.
Canada Job Grant (Quebec Stream) — Federal-provincial program for subsidizing employee training costs.
  • Eligibility: Quebec businesses (all sizes) who send employees for third-party, skills-building training. Both new and existing staff can qualify. Training must be delivered by an approved provider.
  • Claim Steps: Apply to Emploi-Québec prior to training, submit required documentation, and track all eligible training expenses (tuition, materials, travel). Receive reimbursement for up to 2/3 of costs, to a set maximum per employee.
  • Calculation Example: $5,000 training course for an employee yields $3,333 in grant reimbursement (2/3 of cost), with employer paying $1,667.
Covers a significant portion of training expenses for both new and existing staff. Learn more
Tip: Most Quebec hiring/training credits require a formal training plan, documentation of participant status (e.g., apprentice, student, age group), and, in some cases, pre-approval. Applications are generally made via the Quebec corporate tax return (CO-17) and supporting forms. Keep detailed payroll, contract, and training records for audit purposes.

Combining Quebec and Federal Hiring/Training Incentives

Most Quebec business hiring and training credits are stackable with federal programs, provided you do not double-claim the same expense on both applications. Common federal programs you can combine with Quebec credits include:

Scenario Example

If you hire a Red Seal apprentice in Quebec and pay $30,000/year in wages, you could:

Always ensure the expenses are only claimed once per program and that you follow the documentation rules for both federal and Quebec claims.

Frequently Asked Questions: Quebec Employer Incentives

Can I claim Quebec credits if I also claim federal incentives for the same employee?
Yes, most Quebec hiring and training credits are stackable with federal programs as long as you do not claim the same dollar as an eligible expense on both applications. Review program-specific guidelines to avoid double-counting.
Do I need to get pre-approval for these credits?
Some credits, especially for workplace training, apprenticeships, or underrepresented groups, require a pre-approved training plan or registration with a recognized institution or government agency. Always confirm requirements before hiring or starting training.
What documentation is required?
You must maintain detailed records: payroll, training plans, proof of trainee/student/apprentice status, employment contracts, and supporting forms. Keep all documents for at least 7 years for audit purposes.
Can non-incorporated businesses claim these credits?
Most hiring/training credits are available to corporations and some partnerships. Sole proprietors may be eligible for certain training grants but generally cannot claim the main tax credits. Consult a Quebec tax professional for your business type.
What happens if I miss a claim or make an error?
You can file an amended Quebec corporate tax return or request an adjustment with Revenu Québec. Always keep source documents in case of review.

Related Quebec Business Tax Topics & Further Reading

For more information, see Revenu Québec: Business Credits.