Not legal or tax advice. This tracks the obligation under Quebec's Act to promote workforce skills development and recognition ("1% Law" / Loi favorisant le développement et la reconnaissance des compétences de la main-d'œuvre): employers with payroll over the applicability threshold must invest at least 1% of payroll in eligible training or remit the shortfall to the FDRCMO fund. Confirm the current threshold, eligibility rules, and filing requirements with a professional or directly with cpmt.gouv.qc.ca / revenuquebec.ca before filing.
Company Information
Obligation Calculation
Subject to the law?
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Investment target (1% of payroll)
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Total eligible training expenses declared (from Expenses tab, net of government assistance)
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Surplus carried forward from prior year ($)
Adjusted total (declared + carry-in)
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Variance vs. target (surplus or deficit)
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Contribution to FDRCMO if deficit
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Surplus to carry forward to next year
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Carry-forward is lost entirely if the company is not subject to the law for more than one consecutive year — only the immediately preceding year's surplus can be carried in (guide s.7.3–7.4).
Compliance Status
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Enter payroll and log expenses to see your status.
Filing
Examples of Eligible Training
Onboarding — New Employee Getting a newly hired employee up to speed in their role.
Internal Training delivered by your own staff on a specific tool or skill (e.g. Unity Integration).
External A course delivered by an outside provider (e.g. Substance Painter, Leadership).
Conference Attending an industry conference or congress (e.g. MIGS).
Time counts for both sides of the training. When logging hours, include the Trainer's prep time (time spent preparing and delivering the training) as well as the Trainees' time (time spent attending or completing it) — both are part of the eligible training effort, not just the trainee's attendance.
Unsupervised self-directed learning ("autoformation") generally does NOT qualify. Online courses or independent study only count if a trainer is assigned and the activity is tied to one of the law's recognized means (a training plan, an accredited trainer, a recognized institution, etc.) — see the Legal Means Used (Moyen) field below.
Register of Eligible Training Expenses
⚠️ All supporting documents must be retained for 6 years.
Eligible categories: On-the-job training · Classroom training · Virtual/e-learning · Conference/Congress/Seminar · Internship hosting · Pre/post-training activities · Other
Eligible cost includes both direct costs (course fees, materials) and labor cost — the trainee's and trainer's time, valued from their annual salary.
Legal Means Used (Moyen) — required for eligibility under the law
Trainee (the employee taking the training)
Trainer / Responsable de la formation
Direct Costs & Documentation
Date
Employee
Job Title
JIRA
Training Type
Category
Moyen (legal means)
Description
Trainee Salary
Trainee Hrs
Trainee Cost
Trainer
Trainer Salary
Trainer Hrs
Trainer Cost
Direct Cost
Gov't Assist.
Total Eligible
Doc?
Ref #
Comments
No expenses logged yet.
Total & Breakdown
Total Trainee Labor Cost
$0
Total Trainer Labor Cost
$0
Total Direct/External Cost
$0
Total Eligible Expenses (Grand Total)
$0
Total Trainer Prep Hours
0
Total Trainee Hours
0
By Training Type
By Eligible Category
Annual Training Plan
Planned Training
Target
Provider
Planned Date
Hrs
Est. Cost
Actual Cost
Status
Linked Expense
No planned trainings yet.
Training Committee Consultation Log
Required documentation if you're using "Plan de formation en entreprise" as your legal means: you must keep proof the training committee was consulted, and be able to issue an attestation to any employee who took part (guide s.5.1.1).
Date
Proof Type
Reference / Notes
No consultations logged yet.
Generate a Training Certificate
This follows the official Modèle d'attestation de formation (Annexe 1 of the CPMT guide) — the employer attests that the employee participated, not the other way around. Both the employer and the trainer / training organization sign.