| Administered by | Services Québec (Ministère de l'Emploi et de la Solidarité sociale), through regional offices and business advisors |
|---|---|
| Funding amount | Maximum of 40% of eligible costs (general rate), increased to 65% (new equipment, IT, green economy) and 100% (francization, literacy); generally capped at $100,000 per agreement |
| Who qualifies | Employers with an establishment in Quebec and a valid NEQ (for-profit private businesses, non-profits, co-operatives, self-employed workers) |
| Deadline or intake | Ongoing intake through regional Services Québec offices, strictly before training begins |
| Stacks with | Quebec 1% training law (net eligible training costs count toward the 1% payroll obligation); SR&ED and provincial tax credits on distinct expenditures |
| Region | Quebec |
| Official page | www.quebec.ca/entreprises-et-travailleurs-autonomes/administrer-gerer/ |
The three MFOR funding rate tiers
The Workforce Training Measure (MFOR, Mesure de formation de la main-d’œuvre) does not apply a single, uniform subsidy rate. Services Québec uses three distinct funding tiers depending on the subject matter of the training and the operating context of the employer.
Section 2.4.1.8 of the official Guide des mesures et des services d’emploi establishes the following maximum contribution rates:
| Sector or Training Focus | Maximum Rate | Specific Conditions |
|---|---|---|
| General, technical, trade, college, university, or management training | 40% | Standard baseline rate negotiated per agreement |
| New equipment or new technology adoption to increase productivity | 65% | Technical justification linking equipment to skills development |
| Community non-profit sector, information technology (IT), Plan for a Green Economy | 65% | Sectoral enhancement applicable to qualifying operations |
| Literacy (reading and numeracy) and workplace francization | 100% | Participant wages included up to $25/hour (excluding payroll taxes) |
The 40% rate represents the regular funding ceiling for most private commercial businesses. The enhanced 65% rate applies to technological modernization, IT skills development, community organizations, and initiatives aligned with Quebec’s 2030 Plan for a Green Economy. The 100% rate is reserved exclusively for workplace francization and foundational literacy.
The total financial contribution from Services Québec is generally capped at $100,000 per agreement. Projects requesting funding above this threshold fall under the large-scale projects stream (MFOR-E), which is reviewed centrally by the Direction des mesures et services aux entreprises. To verify whether your organization qualifies, review our guide to MFOR eligibility.
Eligible expenses under the official guide
Financial assistance from Services Québec is calculated exclusively on recognized direct instructional and pedagogical expenditures approved during agreement negotiations.
Section 2.4.1.7 of the official guide itemizes eligible training expenses:
| Expense Category | Status | Guide Requirements and Specific Conditions |
|---|---|---|
| Needs analysis and skills assessments | Eligible | Initial diagnostic and evaluation of workforce skill gaps |
| Training content and instructional design | Eligible | Development, adaptation, and purchase of tailored learning content |
| Continuing education and customized courses | Eligible | Invoiced by an educational institution or qualified external instructor |
| Course materials and didactic supplies | Eligible | Development, adaptation, and acquisition of manuals and guides |
| Evaluation and testing tools | Eligible | Tools measuring skill acquisition leading to written completion attestations |
| External instructors (professional fees) | Eligible | Professional fees supported by detailed quotations and service contracts |
| Internal company trainers (base salary) | Eligible | Actual hourly wages for delivery and course preparation (excluding taxes) |
| Travel and living expenses | Eligible | Transportation, lodging, and meals under government travel scales |
| Project management fees (consortium or non-profit) | Eligible | Capped at 5% of eligible expenses for coordinating an employer grouping |
| Workplace adaptation costs for disabled employees | Eligible | General accommodation expenses required for workers with disabilities |
| Non-refundable sales taxes (non-profits) | Eligible | Portion of GST and QST that cannot be recovered by non-profit entities |
| Trainee wages during instruction | Conditional | Eligible only in francization, basic literacy, and PAMT measures |
To qualify for reimbursement, every cost item must connect directly to the approved training plan and be incurred during the active term of the executed agreement.
Excluded costs and compliance rules
Several routine corporate expenditures are strictly excluded from MFOR funding. Submitting a grant budget containing ineligible items creates compliance issues and delays review by Services Québec.
The primary non-reimbursable expenses include:
- Trainee wages across regular projects: For technical, software, or management courses, employee compensation during training hours remains 100% at the employer’s expense.
- Internal management and administrative salaries: Compensation for human resources directors, coordinators, or operations managers who plan, schedule, or oversee training is expressly excluded under section 2.4.1.7.
- Mandatory employer payroll taxes: Even in workplace francization projects funded at 100%, statutory employer payroll contributions (QPP, QPIP, CNESST, HSF) are never reimbursed.
- Unstructured industry events: Section 2.7.2.1 of the guide excludes welcoming activities, conferences, congresses, conventions, and commercial seminars, which are deemed insufficiently structured for measurable skills transfer.
- Operating equipment and commercial software licences: Purchasing computers, servers, production machinery, or perpetual commercial software licences (such as ERP or CRM systems) is not an instructional expense. Only temporary user access fees for online learning platforms qualify.
- Sales taxes for commercial enterprises: GST and QST refundable through input tax credits and refunds (ITCs and ITRs) from Revenu Québec are not subsidized.
- Expenses incurred before agreement execution: Services Québec enforces a strict non-retroactivity rule. Any training delivered or invoices dated prior to agreement signing are permanently ineligible.
Three concrete grant calculation examples
The following scenarios illustrate how regional business advisors calculate financial assistance across different project types.
1. New equipment adoption: enhanced 65% rate
A machine shop trains eight machinists to operate a newly acquired CNC multi-axis machining centre:
| Project Expense Item | Total Cost | Eligible Expense | MFOR Grant (65%) |
|---|---|---|---|
| External instructor (140 hours) | $22,400 | $22,400 | $14,560 |
| Customized didactic material | $3,600 | $3,600 | $2,340 |
| Instructor travel and lodging | $1,800 | $1,800 | $1,170 |
| Wages for 8 machinists | $35,840 | $0 (excluded) | $0 |
| Total | $63,640 | $27,800 | $18,070 |
Services Québec awards $18,070, covering 65% of approved costs. Machinist wages remain the employer’s responsibility.
2. Management skills development: standard 40% rate
A logistics distributor enrols ten supervisors in an accredited leadership and operations program:
| Project Expense Item | Total Cost | Eligible Expense | MFOR Grant (40%) |
|---|---|---|---|
| Accredited management institute | $16,000 | $16,000 | $6,400 |
| Pedagogical course materials | $2,500 | $2,500 | $1,000 |
| Wages for 10 supervisors | $19,200 | $0 (excluded) | $0 |
| Total | $37,700 | $18,500 | $7,400 |
The approved grant is $7,400, representing 40% of recognized pedagogical expenses.
3. Workplace francization: 100% full coverage
A food processing facility provides 100 hours of French language instruction to twelve production workers:
| Project Expense Item | Total Cost | Eligible Expense | MFOR Grant (100%) |
|---|---|---|---|
| Certified language instructor (100 hours) | $8,500 | $8,500 | $8,500 |
| Textbooks and evaluation tools | $1,500 | $1,500 | $1,500 |
| Wages for 12 workers ($22/hour) | $26,400 | $26,400 | $26,400 |
| Employer payroll taxes (14%) | $3,696 | $0 (excluded) | $0 |
| Total | $40,096 | $36,400 | $36,400 |
Because employee hourly wages respect the $25/hour ceiling, the total grant reaches $36,400.
How Services Québec business advisors determine the grant amount
Receiving an MFOR grant is not an automatic entitlement. Unlike refundable tax credits such as SR&ED, the final funding contribution results from direct negotiations with the business advisor at your regional Services Québec office.
Section 2.4.1.8 of the official guide establishes the five core assessment criteria applied by regional advisors:
- Nature of the project: Instruction must build transferable and qualifying capabilities tied to job retention or documented business expansion.
- Employer and worker needs: The training plan must prove the direct relevance of course topics to verified workforce skill gaps.
- Employer financial capacity: Services Québec scales financial support according to company size and ability to co-fund employee development.
- Anticipated outcomes: Employers must set measurable objectives and issue formal completion certificates to participants.
- Regional budget availability: Regional offices manage closed annual budget envelopes spanning the provincial fiscal year from April 1 to March 31.
In practice, a proposal theoretically qualifying for a 40% or 65% rate may receive a lower approved percentage if regional funds are running low or if the advisor deems company financial capacity sufficient to absorb a larger share.
Employers can use our MFOR grant calculator to estimate potential subsidy levels before preparing an application under our guide on how to apply for MFOR. Net eligible training costs not reimbursed under the MFOR grant qualify as eligible training expenditures under the Quebec 1% training law.
Advisory support for your training budget
Our team organizes your workforce training budget before your first interaction with Services Québec. We itemize every expense according to official categories in section 2.4.1.7 of the ministerial guide, confirm the credentials of external instructors, and document allowable base wages for internal trainers.
We assemble a structured training plan connecting each budgeted item to required workplace competencies. We then support your leadership team throughout advisor discussions and assemble the final reporting package to secure full reimbursement.
Working with Services Québec as an English-speaking employer
Direct discussions with regional Services Québec business advisors are almost always conducted in French. While third-party instructor quotes, course descriptions, and invoices may remain in English, the formal training plan (plan de formation) and project justifications are best submitted in French to prevent processing delays in regional offices. Canadian Funding Partners bridges this gap: we draft all required French submissions, manage advisor interactions, and work collaboratively with your team in English.
What Canadian Funding Partners does
Canadian Funding Partners helps businesses identify funding opportunities and coordinate applications with specialist partner firms. Where a file requires accounting or engineering expertise, the work is handled by appropriately qualified professionals at our partner firms. We do not represent Services Québec and cannot guarantee grant approvals, as final funding authority rests entirely with provincial officials. Our role is to build a complete, compliant, and fully defensible grant file from initial budget breakdown to final reporting. To evaluate your training costs without obligation, book a free grant assessment.
Frequently asked questions
What percentage of training costs does MFOR reimburse?
The general rate is a maximum of 40% of eligible expenses, increased to 65% for training tied to new equipment or technology, information technology (IT), the community non-profit sector, and the Plan for a Green Economy. The rate reaches 100% for workplace francization and literacy. The exact contribution is negotiated with your Services Québec business advisor based on project requirements and available regional budgets.
Are employee wages reimbursed during training under MFOR?
No, participant wages are 100% excluded from eligible expenses for regular technical, management, or professional training. The sole exception applies to workplace francization and literacy instruction, where trainee wages are reimbursed at 100% up to a ceiling of $25/hour, excluding employer payroll taxes. Trainee wages may also qualify under the supplementary measure of the workplace apprenticeship program (PAMT).
Can the salary of an internal company trainer be funded by MFOR?
Yes, the actual base salary of an internal trainer is eligible at the agreement rate of up to 40% or 65% for hours spent instructing or preparing course materials. The employer must document the employee's regular hourly wage rate and exclude all payroll taxes and fringe benefits. Unlike external consultants billing commercial fees, no profit margin or fee markup is permitted for internal staff.
Are travel and accommodation expenses eligible under MFOR?
Yes, travel, lodging, and meal expenses are reimbursed at the agreement rate of up to 40% or 65% according to official government travel scales for both instructors and trainees. These expenses must be directly incurred for the delivery of the training activity, itemized in the initial budget, and supported by valid receipts and expense reports during final project reporting.
Are commercial software licences and computer hardware covered?
No, the reimbursement rate is 0% for operating software licences, commercial off-the-shelf software packages, computers, and production machinery. Only customized instructional content, project-specific course materials, and temporary user access fees for online learning platforms are eligible for funding at rates up to 40% or 65%, provided they are strictly required for the approved training curriculum.
How are GST and QST treated in eligible training expenses?
Sales taxes are 100% excluded from eligible expenses for private commercial businesses, because GST and QST are recovered through input tax credits and input tax refunds (ITCs and ITRs) from Revenu Québec. The subsidy is calculated strictly on net amounts before sales taxes. For non-profit organizations that cannot recover all paid taxes, the non-refundable tax portion qualifies as an eligible expense.
How long does it take to receive the MFOR grant reimbursement?
Grant disbursement typically occurs within 4 to 8 weeks after Services Québec reviews and approves the final financial reporting package. The official program guide does not establish a legally binding payment deadline. Reimbursement is issued after training completion upon submission of paid vendor invoices, proof of payment, signed participant attendance sheets, and employee training completion certificates.
Official sources
- Québec.ca: Develop the skills of your workforce (Mesure de formation de la main-d'œuvre, volet entreprises) — official program page, financial assistance and eligible expenses
- Guide des mesures et des services d'emploi, section 5.8: Mesure de formation de la main-d'œuvre, volet entreprises (updated 2023-06-28) — sections 2.4.1.7 (training expenses) and 2.4.1.8 (financial assistance levels and contribution rates)
- Commission des partenaires du marché du travail: Act to promote workforce skills development and recognition (1% Law) — training expenditure eligibility under the 1% training obligation
Verified against official sources on .
Canadian Funding Partners Inc. is an independent advisory firm and does not administer this program. Rates, ceilings and eligibility are set by the administering authority and change. Confirm current terms with the official source before relying on them.