The financial assistance offered to companies or individuals is in the form of a refundable tax credit. The tax credit may be applied by the company or individual against income tax installments or against capital tax, as the case may be.

The expenses covered by the refundable tax credit for practicums in the workplace are as follows:

• the basic hourly wage¹ of the student trainee, up to $18 per hour
• the basic hourly wage² of the practicum supervisor at the company, up to $30 per hour for the following:
  • a maximum of 20 hours per trainee per week, for trainees enrolled in the following programs:

    -	Life Skills and Work Skills Education (LSWSE) in the youth sector
    -	Sociovocational Integration Services (SIS) in the adult sector
    -	semi-skilled occupations

  • for a maximum of 10 hours per trainee per week, for trainees enrolled in the following programs:

    -	a secondary level vocational training program
    -	a college level technical training program
    -	a university undergraduate, graduate or post-graduate training program

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