Tax Credits for Practicums in the Workplace Ministère de l’Éducation, du Loisir et du Sport
What practicums are eligible for the tax credit?

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

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
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