To be eligible for the tax credit, the practicums must fulfill the following conditions:

• The practicum must be carried out in Québec.
• The student must be enrolled full time in a recognized educational institution in one of the following programs:
  

  -	Sociovocational Integration Services (SVIS) in the adult sector
  -	an individualized path for learning in Life Skills and Work Skills Education (LSWSE) in the youth sector
  -	a vocational training program leading to a Diploma of Vocational Studies (DVS) or an Attestation of Vocational Specialization (AVS)
  -	a technical training program leading to a Diploma of College Studies (DCS) or an Attestation of College Studies (ACS)
  -	a university program (undergraduate, master’s or doctoral level)

• The program of study must be offered by one of the following:
  

  -	a Québec educational institution recognized by the Ministère de l’Éducation, du Loisir et du Sport
  -	an educational institution outside Québec, but the student must be doing a practicum at a company located in Québec; furthermore, the program must be recognized or eligible to be recognized for the purpose of receiving financial assistance

• The program must include one or more practicums totalling at least 140 hours.
• Practicums must be integrated into the learning process and must be followed by a formal evaluation under the responsibility of the educational institution, in accordance with the requirements of each education program.
• Trainees are not required to carry out all their practicums in the same company.
• In addition, for trainees at the college and university levels:

  -	trainees must be paid at a rate equal to or greater than the current minimum wage if the business is to be eligible for the tax credit
  -	the duration of each practicum at the college or university level eligible for the tax credit will be a maximum of 32 consecutive weeks

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The following practicums are not eligible for the tax credit:

• practicums that are used for placement purposes
• practicums required by a professional association or body
• introductory training, job-shadowing, and orientation in the context of secondary-level vocational training programs, college technical training programs or undergraduate university studies
• summer jobs