12 March 2008 External T.I. 2007-0222751E5 F - Crédit d'impôt création emploi apprenti -- summary under Regulation 7310

In response to a question as to whether "Red Seal" trades that are not provincially regulated can qualify for the apprenticeship job creation tax credit, noted that in Quebec, as an example, Emploi Québec is the agency responsible for certification, contractual agreements and the delivery of training programs, except for the construction trades, which have instituted a system of competency certificates, qualification certificates and contract registration overseen by Commission de la construction du Québec (CCQ), that allows both the apprentice and the employer to meet the administrative requirements for the tax credit.