| Administered by | Services Québec (Ministère de l’Emploi et de la Solidarité sociale), through regional offices and their business advisors |
|---|---|
| Funding amount | Enhanced rate up to 65 % of eligible costs for training tied to new equipment or technologies, versus up to 40 % at the regular rate; usually limited to $100,000 per agreement (MFOR-E above). Participant wages excluded (0 %), except literacy and francization at 100 % (wages up to $25/h). |
| Stacks with | The C3i investment and innovation tax credit applies to the acquisition cost of eligible equipment while the MFOR funds the separate training costs, so the two expense bases do not overlap. SR&ED credits may apply to process R&D on a distinct basis. Net employer-paid MFOR expenses count toward the 1 % Law obligation. |
| Region | Quebec |
| Official page | www.quebec.ca/entreprises-et-travailleurs-autonomes/administrer-gerer/ |
The MFOR for manufacturers at a glance
Quebec manufacturers investing in automation, robotics and new production lines typically need to retrain operators and technicians. The MFOR’s enhanced rate is designed for exactly this situation: when a new machine or technology creates the training need, up to 65 % of trainer fees and teaching materials can be reimbursed, subject to the regional budget and the advisor’s assessment.
The MFOR is not an automatic tax credit. It is a subsidy granted through a prior agreement negotiated with a Services Québec business advisor in your region. The full provincial rules are in our MFOR program guide, and regional differences are covered in the regional directory.
Rates that apply
- Enhanced rate, up to 65 %: training required by the introduction of new equipment, new production technologies or new information technologies.
- Regular rate, up to 40 %: general training with no link to new equipment or technology.
- 100 %: francization and literacy, including participant wages up to $25 per hour.
- Cap: usually $100,000 per agreement; larger projects are assessed under the MFOR-E stream.
What is and is not eligible
Trainer fees (external or internal), course development and teaching materials are eligible. Participants’ regular wages in technical training are not. Training required by law or regulation is excluded. Taxes are excluded from eligible costs.
Stacking
The C3i investment and innovation tax credit applies to the acquisition cost of eligible equipment while the MFOR funds the separate training costs, so the two expense bases do not overlap. SR&ED credits may apply to process R&D on a distinct basis. Net employer-paid MFOR expenses count toward the 1 % Law obligation.
How we can help
We help manufacturers employers frame the training need, document the link to new equipment or technology that supports the enhanced rate, prepare the plan and provider information, and sequence the application before training begins. We are an independent advisory firm and not the program administrator; Services Québec makes all decisions.
Frequently asked questions
What share of training costs does the MFOR reimburse for manufacturers?
Up to 65 % of eligible costs for training made necessary by new equipment or technologies, under the sector enhancement in section 2.4.1.8 of the official guide. The enhanced rate applies to external or internal trainer fees and teaching materials. General training unrelated to new equipment is reimbursed at up to 40 %. The exact amount is set in the agreement negotiated with your regional advisor.
Are participants’ wages during training reimbursed?
No. Wages of employees in technical training are reimbursed at 0 %; the employer pays their full regular pay during learning hours. Only trainer fees or salaries are eligible. The sole exception is francization or literacy training, where participant wages are covered at 100 % up to $25 per hour.
Is training required by law eligible?
No. Training imposed by a law or regulation, such as basic WHMIS, elementary first aid or regulatory lockout courses, is excluded under section 2.7 of the guide. Only advanced training beyond the legal minimum can be eligible.
How long before training can start?
Plan for six to ten weeks between the first contact with Services Québec and the signature of the agreement. No expense incurred before signature is reimbursable.
Official sources
- Québec.ca — Develop the skills of your workforce (Workforce Training Measure, business component) — official program page and general conditions
- Guide des mesures et des services d’emploi, section 5.8 — Workforce Training Measure, business component (updated 2023-06-28) — sections 2.4.1.7 to 2.4.1.9 and 2.7 on eligible expenses, enhanced rates and excluded activities
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.