4 July 2007 Internal T.I. 2007-0238391I7 F - Crédit pour stage en milieu de travail -- summary under Paragraph 12(1)(x)

The Quebec tax credit for an on-the-job training period was includible in income under s. 12(1)(x) to the extent that it did not reduce the employer’s wage expense and was not included under s. 9(1). If included under s. 12(1)(x), the timing of recognition was as set out in Income Tax Technical News, No. 29.