Tax Credits for Practicums in the Workplace Ministère de l’Éducation, du Loisir et du Sport
Who is responsable for applying the measure?

Recognized educational institutions are responsible for applying the measure jointly with the Ministère du Revenu du Québec. As a result, it is up to the educational institution to:
  • ensure that the program of study and the practicum will qualify the host business for the tax credit
  • draw up a written agreement with the business regarding the content of the practicum
  • provide the business concerned with a certificate of participation in a qualified training period
  • formally evaluate each practicum
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