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