4 July 2007 Internal T.I. 2007-0238391I7 F - Crédit pour stage en milieu de travail -- summary under Subsection 12(2.1)

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). However, in the case of a partnership, where the credit was received by members of the partnership, the credit would instead be included in the partnership’s income under s. 12(2.1).