9 April 2008 Internal T.I. 2008-0268881I7 F - Crédit d'impôt pour apprentis -- summary under Eligible Apprentice

Before finding that where an apprentice works for two or more unrelated employers in the Quebec construction industry in Quebec in a taxation year, the $2,000 limit was not required to be allocated to a single employer, CRA noted that there was “no rule analogous to subsection 127(11.4) that would apply the $2,000 limit in the definition of "apprenticeship expenditure" in subsection 127(9) to a single employer.”