Directory – Wage subsidies

Apprenticeship Job Creation Tax Credit

Canada Revenue Agency (CRA)

If you hire an apprentice, you could get a tax credit equal to 10% of that person's salary. The maximum credit is $2,000 per year per eligible apprentice.

You need to hire an apprentice who is:

In the first 2 years of an apprenticeship program registered with the government
In a trade like those listed under the Red Seal Trades
Working towards getting a certificate or licence in that trade

You can carry any unused credit back 3 years or carry it forward 20 years.

Career Focus

Service Canada

You could get financial assistance if you can offer career-related work experience to young people between the ages of 15 and 30.

To qualify, your business or non-profit organization needs to:

Hire 8 or more recruits (exceptions for rural or remote regions)
Offer between 6 and 12 months of work that improves the skills of recruits
Provide coaching or mentoring
Base the project in Canada

Other conditions apply.

Priority is given to work experience in growth sectors.

Career Focus Program — Agricultural internships

Agriculture and Agri-Food Canada

You could get a wage subsidy of up to $14,000 in matching funds to hire post-graduate interns or Indigenous youth participants between 15 and 30 years old, for a period of 4 to 12 months.

The projects must provide for the employees:

Agriculture career-related work experiences in Canada
Skills acquisition through mentoring and coaching

Applications will be accepted between November 1 and 30 each year for projects beginning on or after the following April.

Other conditions apply.

College and Institutes Canada Clean Tech Internship

Environment and Climate Change Canada

If your business is in the science, technology, engineering or mathematics fields, you may be eligible to hire an intern for a new environmental or clean tech position or project.

The program offers:

A wage subsidy up to $15,000
Pre-approved, skilled graduates

Other conditions apply.

Employment Integration Program for Immigrants and Visible Minorities (PRIIME)

Emploi Québec

Are you an employer who would like to provide an immigrant or a member of a visible minority with lasting employment? Are you able to help the individual integrate into the labour market? If so, you could receive a subsidy covering:

Your recruit's wages for up to 30 weeks, or up to 52 weeks in exceptional circumstances
The salary of the person coaching the recruit
The cost of tailoring your human resource management practices and tools to the individual's specific cultural reality
Certain training expenses

Other conditions apply.

Learn more (in French only) Find contacts

Employment integration — Wage subsidies

Emploi Québec

Hire someone on income security or employment insurance to qualify for this wage subsidy.

The subsidy covers a portion of the recruit's wages and can also cover, under certain conditions, the costs related to having one of your regular employees coach that person or the cost of refresher training.

The subsidy is generally awarded for a period of up to 30 weeks. For social economy enterprises, the term of the subsidy is 52 weeks.

Environmental Youth Corps internship program

ECO Canada

If your business is in the science, technology, engineering or mathematics fields, you may be eligible to hire a young professional for a full-time environmental position.

The program offers:

A wage subsidy up to $15,000
Pre-approved, skilled graduates

Your business must be Canadian-owned or a Canadian subsidiary to be eligible.

Other conditions apply.

Experience Awards

Natural Sciences and Engineering Research Council of Canada

If your research company operates in Canada, you could get up to $4,500 when you hire a natural sciences or engineering student for a 12-16 week term.

To qualify, you need to:

Provide full-time support and supervision of the student
Supplement the award by at least 25% of its value

Awards are offered on a first-come, first-served basis to a maximum of 15 students per organization.

Other conditions apply.

Film or Video Production Services Tax Credit

Canadian Heritage

You may qualify for a tax credit of 16% on salaries and wages paid to Canadian residents working on your film or video production.

There is no cap on the tax credit.
The credit is available to both Canadian and foreign-owned businesses with permanent establishments in Canada.
There is an application fee of $5,000.

Other conditions apply.

Green Jobs Youth Internship

Natural Resources Canada (NRCAN)

You may be eligible to hire a graduate to help you with your energy management, innovation and use of green technologies and processes. Your business may receive 80% of an intern's salary to a maximum of $10,000.

To qualify your business must offer:

An internship for 4 to 6 months which must be completed by March 31, 2017
Mentorship and supervision for the intern
Work that supports innovation and use of green and energy efficient technologies and processes

Other conditions apply.

Green Jobs — Science and Technology Internship Program

Natural Resources Canada (NRCAN)

If you operate a business in the geomatics, geology, mining, forestry or energy industry, you could get between $12,000 and $15,000 to hire a recent university or college graduate in a natural science field for an internship of up to 12 weeks.

In order to be eligible, you need to:

Have a project with clearly defined objectives and outcomes
Hire and train an intern who is no older than 30
Provide a work plan and budget (including the salary paid to the intern)
Supply at least the same amount of money as you receive for the intern's salary

Other conditions apply.

Housing Internship Initiative for First Nations and Inuit Youth

Canada Mortgage and Housing Corporation - CMHC

Do you operate a business in the housing industry? If so, you could be eligible to receive wage subsidies to hire and train First Nations or Inuit youths between the ages of 15 and 30.

In order to qualify, you must:

Offer housing-related employment such as construction, renovation, administration or client counseling
Hire the trainee for at least 2 months
Operate your business on a First Nations reserve or in an Inuit community, or be willing to cover the youth's travel and accommodation costs

Other conditions apply.

Industrial R&D Internship Program (IRDI)

Government of Canada

Your not-for-profit corporation could receive funding to create private sector research internships for science and technology graduate students and post-doctoral fellows. You could be eligible to deliver an Industrial R&D Internship Program initiative if you belong to:

A Network of Centres of Excellence
A non-governmental organization
A university or consortium of firms and universities

If you can match interns to private sector hosts, your organization could receive a grant for eligible expenses that include:

Salaries
Stipends to interns
Administration costs
Communication activities

Your role is to provide:

Administrative duties
Distribution of the funds
Accounting and financial reporting

Learn more (in French only) Find contacts

Job creation assistance

Emploi Québec

Would you like to carry out major projects with a substantial impact on employment? If so, you could obtain financial and technical assistance to manage your new employees.

The purpose of this contribution is to support your project in order to facilitate:

Your employees' adaptation
The integration of your new recruits
Employee training

The contribution may take either of the following forms:

An amount equivalent to a maximum of 25% of eligible costs for the implementation of a training plan
An amount equivalent to a maximum of 50% of costs for creating a human resource management unit

To be eligible for this assistance, your investment in training must be equivalent to at least 1% of your company's payroll.

Other conditions apply.

Job integration contract

Emploi Québec

You could receive financial assistance to hire a person with a disability, along with technical support to ensure his/her integration and retention within your business.

You could benefit from renewable financing, namely:

Salary support
Reimbursement of expenses incurred to adjust the workstation to the needs of the person with a disability

You must offer the position in a standard working environment and ensure proper coaching for the employee.

Other conditions apply.

Mitacs Accelerate

Mathematics of Information Technology and Complex Systems (Mitacs)

Learn how your business could receive specialized expertise by recruiting a graduate student or postdoctoral fellow to research your technology project for 4 or more months.

Why apply?

Expand your R&D program for an investment of $7,500
Recruit highly-skilled future employees
Drive your own research projects
Start an internship at any time

Other conditions apply.

Mitacs Elevate

Mathematics of Information Technology and Complex Systems (Mitacs)

You could get the help of a PhD fellow to work on your research projects for up to two years through this cost-shared program.

Participation can help your business:

Address practical problems or challenges
Expand R&D capacity
Access equipment, lab spaces and other university resources

You are expected to:

Provide a minimum contribution of $30,000 annually
Have an office or site in the same province as the fellow’s university
Host the fellow at your facilities 50% of the time

Other conditions apply.

Opportunities Fund for Persons with Disabilities

Employment and Social Development Canada

If you are a person with a disability who wants to start a business, or an employer who would like to hire someone with a disability, you could qualify for funds.

Self-employment: You could receive financial assistance for training that can help you start a business if you:

Have a permanent physical or mental disability
Are not eligible for employment insurance benefits

Employers: You could get a wage subsidy to hire someone with a disability. The funding can cover a portion of the salary. Projects must normally involve a minimum of 8 participants.

Other conditions apply.

Premier emploi en recherche

Ministère de l'Économie et de l'Innovation

If your organization is a member of QuébecInnove, you could be eligible for a salary grant of up to $20,000 to hire a college or university graduate.

The job offer must:

Be related to research
Match the graduate's level of education and the research job offer
Be part of a applied research project or R&D

The graduate must:

Have never held employment in R&D at the time of hiring
Be a Canadian citizen, permanent resident or have a refugee status in Canada
Be available on a full-time basis

Other conditions may apply.

Science Horizons Youth Internship Program

Environment and Climate Change Canada

If your business or not-for-profit organization undertakes STEM projects, you could receive up to $15,000 to hire an intern for at least 6 months. Priority will be given to projects with an environmental focus.

Eligible organizations must:

Provide a mentor for the intern
Provide at least 50% of project costs

Employers can apply through one of the 5 delivery organizations:

Bio Talent Canada
Clean Foundation
Colleges and Institutes Canada
ECO Canada
Mitacs

Other conditions apply.

Skills Link

Service Canada

You could get up to $25,000 per participant to hire and train youth between the ages of 15 and 30 who face barriers to employment.

Participants must also be:

Canadian citizens, permanent residents, or persons who have been granted refugee status in Canada
Legally entitled to work
Not in receipt of employment insurance benefits

Employers must:

Recruit participants
Propose a project that involves a minimum of 8 youth participants
Provide work experience-type activity
Enable participants to gain experience and skills to help them find work later on

Other conditions apply.

Student Work-Integrated Learning Program

Employment and Social Development Canada

If your business is having difficulty finding qualified workers in the field of science, technology, engineering, or math (STEM) and business, you can apply for a wage subsidy to hire a post-secondary student.

Subsidies cover:

Up to 50% of the wage cost (up to $5,000) per student
Up to 70% of the wage cost (up to $7,000) per placement of a student from an under-represented group (first-year students, women in STEM, Indigenous students, persons with disabilities and newcomers)

You can apply to one of many participating employer groups.

Learn more (in French only) Find contacts (in French only)

Support for hiring workers who have suffered employment injuries

Commission des normes, de l’équité, de la santé et de la sécurité du travail

You may be eligible for a grant, for a period of up to 1 year, to hire workers who have suffered employment injuries, or to create permanent positions for them.

The grant offers:

Up to 80% of employees' weekly gross salaries
Professional consulting services for job creation
Reimbursement of position-creation costs when professional services are unavailable

You must:

Be registered and have a file in good standing
Offer jobs that are compatible with workers' functional abilities

Other conditions apply.

Support for market diversification and international trade

Emploi Québec

As a Quebec-based business are you looking to expand your product and service offerings and diversify your markets? If so, you could get financial assistance to train your employees.

The program has two streams:

Stream 1: Market Diversification and Expansion of Product and Service Offerings

Strategic training including needs analysis, market studies and change management

Stream 2: International Trade

International shipping and logistics, financing and currency exchange rates training

Eligible expenses include the base salary of trainers and expenses related to training material.

Other conditions apply.

Tax credit for an on-the-job training period

Revenu Québec

You may be eligible to receive a tax credit for up to 32% of eligible expenses if you provide a training internship of at least 140 hours for a full-time student registered at a recognized educational institution.

You must:

Operate a business based in Quebec;
Have received the Attestation de participation à un stage de formation admissible certificate, duly signed by a representative of the educational institution in the six months following the end of the internship.

Other conditions apply.

Tax credit for Gaspésie and selected maritime regions of Quebec

Investissement Québec

You may be eligible for a tax credit of up to 30% of an employee's salary if at least 75% of their time is spent on tasks directly related to:

Marine biotechnology and mariculture
Manufacturing or processing of eligible products
Wind energy production
Recreational tourism activities

Eligible regions are:

Bas-Saint-Laurent
Côte-Nord
Gaspésie-Îles-de-la-Madeleine

Your business must obtain a qualifying certificate issued by Investissement Québec.

Tax holiday for foreign experts

Ministère de l'Économie et de l'Innovation

If you recruit foreign experts to work on your innovation, scientific research, and experimental development project in Quebec, you could obtain a tax holiday of up to 60 consecutive months.

The assistance applies to the salaries paid to the foreign experts, as follows:

100% of taxable earnings for the first two years
75% the third year
50% the fourth year
25% the fifth year

You must hire a foreign researcher with an undergraduate diploma recognized by a Quebec university. The candidate must also have pertinent experience in the field.

Other conditions apply.

Tax holiday for foreign researchers

Ministère de l'Économie et de l'Innovation

This tax measure facilitates the recruitment of researchers from abroad to work on your innovation project.

To qualify for this tax holiday, with a maximum duration of 60 consecutive months and applicable to the salary paid to the foreign researcher, you must:

Have a business operating in Quebec
Conduct scientific research and experimental development
Have signed an employment contract with a foreign researcher with a graduate degree recognized by a Quebec university

Other conditions apply.

Valorisation Jeunesse — Place à la relève

Ministère de l'Immigration, de la Diversité et de l'Inclusion

If you are recruiting for summer jobs and paid internships, this measure can provide you with access to a pool of young dynamic Montrealers between 16 and 18 years of age, most of whom are members of visible minority groups.

You could also qualify for a grant of up to $2,500 per youth, as well as support and advice throughout the employment period.

The internships must:

Last at least 7 consecutive weeks during the summer
Offer compensation equal to the minimum wage plus $1 or more
Allow for coaching, training and transfer of skills to young people
Be covered by your insurance

Other conditions apply.

Young Canada Works at Building Careers in English and French

Canadian Heritage

If you run an incorporated business or non-profit organization that provides services in English and French, you could be eligible to hire an intern for up to 1 year.

Interns must work 30 to 40 hours per week during their internship, for a minimum of 4 months.

Eligible employers may qualify for a wage subsidy.

Other conditions apply.

Learn more Form(s)

Young Canada Works at Building Careers in Heritage

Canadian Heritage

If your non-profit organization has a heritage mandate, you could receive up to 75% of the costs incurred for 4 to 12 month internships.

You could receive a maximum of:

$10,000 per internship in Canada and $15,000 per internship abroad;
$12,000 per internship in the field of science;
$3,000 to cover accommodation expenses to hire a student with a disability.

At the end of the internship, your company must offer students help finding employment and follow up with them.

Other conditions apply.

Young Canada Works in Both Official Languages

Canadian Heritage

Your incorporated private business or non-profit organization may be eligible for a wage subsidy to hire a bilingual summer student.

To be eligible you must:

Offer 30-40 hours a week of work for a period of 6-16 weeks
Conduct activities in both official languages

Once enrolled, you will have access to a pool of talented and innovative youth.

Other conditions apply.

Learn more Form(s)

Young Canada Works in Heritage Organizations

Canadian Heritage

If your non-profit organization has a heritage mandate, you could take advantage of this grant to cover up to 75% of the costs associated with summer jobs.

You could receive up to $8,000 per job, for a maximum of $50,000, and a reimbursement of accommodation expenses to hire a student with a disability, up to $3,000.

To take advantage of this grant, your organization must in part:

have a fair and equitable selection process;
offer jobs that respect the laws and regulations in force;
follow up with the students.

Youth Employment Programs

National Research Council Canada

You could receive a financial contribution towards the salary of a post-secondary graduate to help you research, develop and commercialize new technologies, or to hire a youth to work on a green project.

To be eligible, your business needs to:

Be incorporated and for-profit
Share a portion of the salary costs
Have 500 or fewer full-time employees
Be ready to enhance its innovation capacity

The duration of the internship must be between 6 and 12 months for graduates and between 3 to 6 months for Youth-Green candidates.

Candidates must be between the ages of 15 and 30.

Other conditions apply.

Experience Awards

Natural Sciences and Engineering Research Council of Canada

If your research company operates in Canada, you could get up to $4,500 when you hire a natural sciences or engineering student for a 12-16 week term.

To qualify, you need to:

Provide full-time support and supervision of the student
Supplement the award by at least 25% of its value

Awards are offered on a first-come, first-served basis to a maximum of 15 students per organization.

Other conditions apply.

Industrial R&D Internship Program (IRDI)

Government of Canada

Your not-for-profit corporation could receive funding to create private sector research internships for science and technology graduate students and post-doctoral fellows. You could be eligible to deliver an Industrial R&D Internship Program initiative if you belong to:

A Network of Centres of Excellence
A non-governmental organization
A university or consortium of firms and universities

If you can match interns to private sector hosts, your organization could receive a grant for eligible expenses that include:

Salaries
Stipends to interns
Administration costs
Communication activities

Your role is to provide:

Administrative duties
Distribution of the funds
Accounting and financial reporting

Mitacs Accelerate

Mathematics of Information Technology and Complex Systems (Mitacs)

Learn how your business could receive specialized expertise by recruiting a graduate student or postdoctoral fellow to research your technology project for 4 or more months.

Why apply?

Expand your R&D program for an investment of $7,500
Recruit highly-skilled future employees
Drive your own research projects
Start an internship at any time

Other conditions apply.

Mitacs Elevate

Mathematics of Information Technology and Complex Systems (Mitacs)

You could get the help of a PhD fellow to work on your research projects for up to two years through this cost-shared program.

Participation can help your business:

Address practical problems or challenges
Expand R&D capacity
Access equipment, lab spaces and other university resources

You are expected to:

Provide a minimum contribution of $30,000 annually
Have an office or site in the same province as the fellow’s university
Host the fellow at your facilities 50% of the time

Other conditions apply.

Premier emploi en recherche

Ministère de l'Économie et de l'Innovation

If your organization is a member of QuébecInnove, you could be eligible for a salary grant of up to $20,000 to hire a college or university graduate.

The job offer must:

Be related to research
Match the graduate's level of education and the research job offer
Be part of a applied research project or R&D

The graduate must:

Have never held employment in R&D at the time of hiring
Be a Canadian citizen, permanent resident or have a refugee status in Canada
Be available on a full-time basis

Other conditions may apply.

Learn more Find contacts (in French only)

Tax credit for the development of e-business

Investissement Québec

You could get a refundable tax credit of up to $25,000 per eligible employee for your business, if:

75% of your gross revenue is derived from the information technology sector
50% of your activities belong to NAICS codes 511211, 511212, 541514, 541515 and, under certain conditions, 561320 and 561330
Your business has 6 or more employees on a full-time basis

To be eligible, you must obtain an eligiblilty certificate from Investissement Québec for both your corporation and your employees.

Other conditions apply.

Tax holiday for foreign experts

Ministère de l'Économie et de l'Innovation

If you recruit foreign experts to work on your innovation, scientific research, and experimental development project in Quebec, you could obtain a tax holiday of up to 60 consecutive months.

The assistance applies to the salaries paid to the foreign experts, as follows:

100% of taxable earnings for the first two years
75% the third year
50% the fourth year
25% the fifth year

You must hire a foreign researcher with an undergraduate diploma recognized by a Quebec university. The candidate must also have pertinent experience in the field.

Other conditions apply.

Tax holiday for foreign researchers

Ministère de l'Économie et de l'Innovation

This tax measure facilitates the recruitment of researchers from abroad to work on your innovation project.

To qualify for this tax holiday, with a maximum duration of 60 consecutive months and applicable to the salary paid to the foreign researcher, you must:

Have a business operating in Quebec
Conduct scientific research and experimental development
Have signed an employment contract with a foreign researcher with a graduate degree recognized by a Quebec university

Other conditions apply.

Youth Employment Programs

National Research Council Canada

You could receive a financial contribution towards the salary of a post-secondary graduate to help you research, develop and commercialize new technologies, or to hire a youth to work on a green project.

To be eligible, your business needs to:

Be incorporated and for-profit
Share a portion of the salary costs
Have 500 or fewer full-time employees
Be ready to enhance its innovation capacity

The duration of the internship must be between 6 and 12 months for graduates and between 3 to 6 months for Youth-Green candidates.

Candidates must be between the ages of 15 and 30.

Other conditions apply.