Are wages paid for hours worked outside the scope of the CCQ (Commission de la construction du Québec) decree eligible when determining the credit? CRA responded:
In Quebec, the apprentice must obtain an apprenticeship competency certificate (ACC) from the CCQ. Their standards are based on the establishment of a training plan and are calculated in terms of hours of vocational training, upgrading and hours of work in the trade. Those hours are recorded in an apprenticeship booklet. It is our understanding that hours worked outside the CCQ decree are not included in the apprentice's professional training hours. Thus, those hours have no bearing on obtaining a certificate or licence. It is therefore our view that the wages paid for those hours do not qualify as apprenticeship expenses.