What the MFOR grant is, on one page
The Mesure de formation de la main-d'œuvre (MFOR), Quebec's workforce training measure, is the primary provincial program for funding the training of currently employed workers. Its business component (volet entreprises) supports employers directly. The separate individuals component (volet individus) supports unemployed job seekers and is not covered here.
Unlike a refundable tax credit, MFOR is not an automatic entitlement. It is a negotiated agreement between an employer and a business advisor at their regional Services Québec office. The advisor reviews the skill requirements, determines eligible expenses, sets the reimbursement rate, and drafts a formal agreement outlining approved activities, schedules, and reimbursement milestones. This discretionary structure explains why two similar companies may secure different grant amounts: the specific project scope, employer financial capacity, anticipated business impact, and available regional budgets all factor into the final approval.
Many employers still refer to this program as "Emploi-Québec". While administrative delivery was reorganized under Services Québec, the underlying measure, ministerial guidelines, and eligibility rules remain identical.
Who qualifies
The official Services Québec MFOR guide (section 2.4.1.9) defines eligible applicants:
- For-profit private businesses and employer consortia
- Non-profit organizations and co-operatives
- Self-employed workers and professional groupings
- Municipal administrations, regional county municipalities, and band councils
All applicants must hold an active Quebec Enterprise Number (NEQ) issued by the Registraire des entreprises. Excluded entities include federal and provincial government departments and agencies, political parties, companies listed on the public contracts exclusion register (Registre des entreprises non admissibles aux contrats publics, RENA), and entities with unsettled debts owed to the Ministère.
A distinct rule applies to large-scale initiatives under MFOR-E: municipal bodies, parapublic organizations, school service centres, post-secondary institutions, and public healthcare establishments cannot receive MFOR-E subsidies for their own employees. They may, however, act as delegated bodies or training providers for participating businesses.
Participating workers must be currently employed by the applicant organization. Remote workers residing or performing work outside Quebec are strictly excluded from MFOR-E funding.
What is reimbursed, and at what rate
Eligible expenses
The Services Québec MFOR guide (section 2.4.1.7) identifies allowable costs:
| Expense Category | Eligible |
|---|
| Training needs analysis and skills assessments | Yes |
| Development and customization of instructional content | Yes |
| Purchase of training courses, materials, and evaluation tools | Yes |
| Instructor wages or external trainer fees | Yes |
| Travel, lodging, and meal expenses for trainers and participants | Yes |
| Administration costs for an employer consortium or delegated body | Yes, up to 5% of eligible costs |
| Trainee wages during instruction | No, except francization, basic literacy, and PAMT |
| Wages for internal staff coordinating the training plan | No |
| Mandatory employment-related costs and fringe benefits | No |
Subsidy rates
| Category | Maximum Rate |
|---|
| General, professional, technical, managerial, and train-the-trainer instruction | 40% |
| Training required by new equipment or technology adoption | 65% |
| Non-profit sector, information technology, 2030 Plan for a Green Economy | 65% |
| Literacy (reading, numeracy) and workplace francization | 100%, participant wages included up to $25/hour |
The 40% baseline rate represents a ceiling rather than an automatic entitlement. Funding is generally capped at $100,000 per agreement. Projects requesting $100,000 or more are administered as large-scale projects (MFOR-E) by the Direction des mesures et services aux entreprises. Exceptions to the cap also apply to e-learning developments and forestry projects.
Concrete budget example
A manufacturer in Montérégie installs a robotic production cell and trains 12 machine operators. External instructor fees total $18,000. Customized training materials cost $4,000. Instructor travel expenses add $1,200. Total eligible expenses equal $23,200. Because training is required by new equipment, the enhanced 65% rate applies, yielding a potential grant of $15,080. Trainee wages during class time remain the employer's responsibility. The final approved contribution depends on regional budget allocations.
Eligible training activities
Section 2.7.1 of the Services Québec MFOR guide details qualifying instruction: workplace francization, second language training, basic literacy and numeracy, general and foundational skills, technical and trade training, college or university courses, soft skills development, train-the-trainer programs, management training, and technical training on new equipment or software.
The guide explicitly excludes employee orientation sessions, conferences, congresses, conventions, and seminars. Services Québec considers these activities too unstructured to address verified workplace skill deficits.
Instruction can take place off-production in a classroom leading to formal certification, or directly on company premises following a structured plan. Eligible training providers include recognized educational institutions, industry-accredited instructors, and qualified internal company trainers. Synchronous, asynchronous, and hybrid distance learning are fully eligible. Out-of-province training may be authorized in exceptional circumstances, subject to prior approval from your regional advisor.
How the application process works
MFOR follows a structured 5-stage process established under the Services Québec business intervention framework:
- Initial contact with your regional Services Québec business advisor, who confirms baseline corporate eligibility and opens your file.
- Situation analysis and needs identification: the advisor documents your operational drivers (new equipment, market expansion, skill shortages) and target employees.
- Project structuring: preparing the detailed training plan, selecting qualified instructors, building an itemized budget by expense category, and establishing timelines.
- Negotiation and agreement signing: the advisor formalizes allowable expenses, approved subsidy rates, maximum contribution, deliverables, and reimbursement schedule.
- Project delivery and reporting: submitting proof of completion, attendance sheets, paid invoices, participant certifications, and final reports to trigger grant disbursements.
Training activities must not begin before the agreement is formally signed. In practice, allow 6 to 10 weeks from initial advisor contact to formal approval. Timelines extend near the end of the provincial fiscal year in March when regional budget envelopes run low.
Applying as an English-speaking employer
While Services Québec provides general administrative communications in English, direct meetings with your assigned regional advisor are almost always conducted in French. Vendor proposals, course descriptions, and invoices may remain in English, but the formal training plan (plan de formation) and project justifications should be submitted in French to avoid administrative delays in regional review committees. Canadian Funding Partners prepares bilingual application files, managing French submissions and advisor negotiations while collaborating with your leadership team in English.
MFOR and the Quebec 1% training law
Employers with an annual Quebec payroll exceeding the regulatory threshold of $2 million are subject to the Act to promote workforce skills development and recognition (Quebec 1% training law). Covered employers must invest at least 1% of their gross payroll into eligible workforce training. Any shortfall must be remitted as a tax payment to the provincial training fund (Fonds de développement et de reconnaissance des compétences de la main-d'œuvre) when filing the annual Revenu Québec summary.
Training expenses recognized under an approved MFOR agreement qualify as eligible training expenditures under the 1% Law. A well-structured training initiative fulfills two objectives simultaneously: it secures non-repayable provincial grant funding and offsets the mandatory payroll training levy.
What Canadian Funding Partners does
We structure and manage your application from start to finish. Our team conducts the needs analysis using Services Québec criteria, drafts a compliant training plan, itemizes your budget across official expense categories, verifies instructor qualifications, and establishes realistic delivery milestones. We then represent your interests during advisor negotiations and assist with documentation during the post-training reporting process.
Canadian Funding Partners is an independent advisory firm. We are not Services Québec and do not guarantee grant approvals or funding amounts. Our mandate is to ensure your submission is complete, methodologically sound, and fully defensible before the regional advisor who makes the final funding decision.
Frequently asked questions
What percentage of training costs does MFOR cover?
The general rate covers a maximum of 40% of eligible expenses. This rate increases to 65% for training required by new equipment or technology, for the community non-profit sector, IT skills, and projects aligned with the 2030 Plan for a Green Economy, and reaches 100% for literacy and francization. The final subsidy amount is determined through negotiations with your Services Québec business advisor based on project needs and regional budget availability.
Are employee wages eligible for reimbursement during training?
As a general rule, no. Trainee wages are eligible for reimbursement only in francization, basic literacy (reading and numeracy), and designated PAMT supplementary measures. However, instructor wages, internal trainer compensation, and external trainer fees are eligible expenses under an approved training plan.
Can I receive an MFOR grant for training that has already started?
No. The MFOR subsidy must be formalized in an agreement signed with Services Québec before any training activities begin. Any expenses incurred before the agreement is officially executed are strictly ineligible for reimbursement. Employers should plan for 6 to 10 weeks between the initial meeting with a business advisor and the start of training.
What is the maximum grant amount under MFOR?
The ministry contribution generally does not exceed $100,000 per agreement for an individual business. Projects requesting $100,000 or more are evaluated by the Direction des mesures et services aux entreprises under the large-scale projects stream (MFOR-E). The $100,000 ceiling may also be exceeded for major multi-site projects, e-learning initiatives, and forestry sector operations.
Can an internal employee serve as the trainer under MFOR?
Yes. Training can be delivered by an educational institution, an accredited external training provider, or an internal company trainer. When delivered internally in the workplace, training must follow a structured training plan with defined learning objectives, and off-production training must lead to formal completion certificates.
Are conferences, conventions, and seminars eligible for MFOR funding?
No. The official program guidelines explicitly exclude welcoming activities, conferences, congresses, conventions, and seminars. Services Québec considers these events insufficiently structured to address the specific, measurable skill development needs of employed workers.
Does MFOR training count toward the Quebec 1% training law?
Yes. Training expenses approved under an MFOR agreement qualify as eligible training expenditures under the Act to promote workforce skills development and recognition. Employers with an annual Quebec payroll exceeding the regulatory threshold ($2 million) can count these investments toward their required 1% training expenditure, reducing or eliminating their contribution to the provincial skills fund.
Do I need a Quebec Enterprise Number (NEQ) to apply?
Yes. All eligible businesses, non-profits, and self-employed individuals must hold a valid Quebec Enterprise Number (NEQ) issued by the Registraire des entreprises du Québec. Without an active NEQ demonstrating an establishment in Quebec, an application cannot be processed by Services Québec.