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Employer Tax Credit Programs

 

 

Federal Programs

 

Apprenticeship Job Creation Tax Credit (AJCTC)

The AJCTC is a non-refundable tax credit equal to 10% of the eligible salaries and wages payable to eligible apprentices in respect of employment after May 1, 2006.  The maximum credit an employer can claim is $2, 000 per year for each eligible apprentice. 

 

Work-Sharing

Work-Sharing is an adjustment program designed to help employers and employees avoid temporary layoffs when there is a reduction in the normal level of business activity that is beyond the control of the employer. The measure provides income support to employees eligible for Employment Insurance benefits who work a temporarily reduced work-week.

Work-Sharing Agreements must be agreed upon by both employee and employer representatives, and approved by Service Canada.

Work-Sharing is about:

  • helping employers retain skilled employees and avoid the costly process of recruiting and training new employees when business returns to normal levels; and
  • helping employees maintain their skills and job by supplementing their wages with Employment Insurance benefits for the days they are not working.

 

Canada Small Business Financing Program

INDUSTRY CANADA, GOVERNMENT OF CANADA 

This program could help you secure up to $500,000 from a financial institution by sharing the risk with your lender.

The loans can cover 90% of the costs to:

  • Purchase or improve land or property
  • Purchase leasehold improvements or improve leased property
  • Purchase new or used equipment

Eligible small businesses should have annual gross revenues of no more than $5 million.

Discuss your business needs with a financial officer at any bank, caisse populaire, or credit union in Canada.

Learn more

 

Canada Summer Jobs 

SERVICE CANADA, GOVERNMENT OF CANADA 

Do you plan to hire students to help out at your small business next summer? This wage subsidy could help you pay up to 50% of the salary to an eligible full-time student.

To qualify:

  • Students must be between 15 and 30 years old
  • You should have no more than 50 full-time employees
  • You need to meet the priorities set by your region

The value of the subsidy is based on the minimum wage in your region.

Other conditions apply.

The application period for 2013 is from February 1 to February 28.

Learn more

 

Hiring credit for small business 

CANADA REVENUE AGENCY (CRA), GOVERNMENT OF CANADA 

As an employer, you could get a credit of up to $1,000 toward your payroll account if your EI premiums increased in 2012.

You need to:

  • Have paid $10,000 or less in EI premiums in 2011
  • Have paid more EI premiums in 2012 than in 2011
  • File your 2012 T4 return before January 1, 2016
  • Pay your full 2012 payroll remittances while waiting for the credit

You do not need to apply. The credit will be calculated automatically using the information from your T4 slips filed for 2011 and 2012.

Learn more

 

Career Focus 

SERVICE CANADA, GOVERNMENT OF CANADA 

You could get money to help you hire and pay the salary of college or university graduates.

You need to:

  • Be a Canadian business
  • Pay part of the salary yourself
  • Have full-time work that lasts at least four months
  • Give the graduates work experience that will help them in their careers

Other conditions apply.

You can apply for national, regional or local projects.

Learn more

 

                                               

Provincial Programs

 

British Columbia

 

Completion Credits (BC Training Tax Credit program)

  • Lesser of $2, 500 or 15% of wages paid to an apprentice that completes level 3 of any apprenticeship program
  • Lesser of $3, 000 or 15% of wages paid to an apprentice that completes level 4 or higher of any apprenticeship program

 

Enhanced Credits (BC Training Tax Credit program)

To encourage greater participation in trades training in respect to First Nations individuals or persons with disabilities, individual and employer tax credits will be 50% higher than they would otherwise receive.  Eligible First Nations individuals are those persons who hold Status Indian cards, and persons with disabilities are those eligible for the disability amount credit on their income tax return.

 

Community Futures Self Employment Programs 

COMMUNITY FUTURES BRITISH COLUMBIA 

The Self Employment Program provides income support, business skills development workshops, one-on-one mentoring and counseling.

The Self-Employment Program does not provide start up financing. Individuals requiring a business loan to start their business are referred to the Community Futures Loans Officer and other financial institutions. 

Learn more

Find contacts

 

Micro-Business Training Pilot Program 

BRITISH COLUMBIA CHAMBER OF COMMERCE 

If you are over 19 years of age and have no formal post-secondary education, you could be eligible to receive up to $1500 in funding for business training.

To be eligible for this program you must:

  • Be a resident of British Columbia
  • Be legally entitled to work in Canada
  • Have fewer than five employees
  • Not be participating in another LMA-funded program

Other conditions apply.

Learn more

Find contacts

Access application form(s)

 

                                      

Manitoba

Early-Level Apprentices Hiring Incentive (ELA-HI)

Employers who are not eligible for the federal Apprenticeship Job Creation Tax Credit (AJCTC) will be able to claim a 10% tax credit for wages paid to apprentices in levels 1 and 2, up to a maximum of $2,000 per year per apprentice, effective January 1, 2011, under the ELA-HI. Both taxable and tax-exempt employers who are ineligible for the AJCTC will be able to apply for this fully refundable credit. Consult and/or discuss this tax credit with your income tax advisor/accountant.

 

Advanced-Level Apprentice Hiring Incentive (ALA-HI) 
Employers will be able to claim a 5% tax credit for wages paid to apprentices for level 3, 4 & 5, effective January 1, 2009 up to a maximum of $2,500 per year per apprentice. Income Tax Claims for Manitoba Tax Credit Employers will begin in 2010 for the 2009 tax season. Consult and or discuss this tax credit with your income tax advisor/accountant or by contacting the Manitoba Tax Assistance Office at 204-948-2115 or 1-800-782-0771.

 

Journeyperson Hiring Incentive (J-HI)
The Journeypersons Hiring Incentive (J-HI) provides a refundable tax credit to employers of recent graduates of apprenticeship programs. It is equal to 5% of wages and salaries paid to a journeyperson per 12 months of permanent, full-time employment, up to a maximum of $2,500. Consult and or discuss this tax credit with your income tax advisor/accountant.

 

Career Focus Program

This program is designed to provide support to high school and post-secondary instructors who help students access career-related work experience.  Under CareerFocus, instructors identify employers who are able to provide employment experiences that are related to the career plans of students identified for referral.  Employers receive a wage incentive to assist in the creation of new career-related positions for students.

 

RVDA of Manitoba Program

The RVDA of Manitoba will cost share the Florida RV Trade Association RV Distance Learning program by 50% of the total cost of the program, including the fee to write the exam per technician per dealer and 75% of the total cost of the Okanagan program, including the fee to write the exam per technician per dealer.  All hardware required to participate in either of these programs will be the responsibility of the dealership.  Dealer must be a member in good standing of the RVDA of Manitoba.

                                                

Ontario

 

Ontario Employer Signing Bonus

$2, 000 employer signing bonus initiative to encourage employers in the trades to register new apprentices in sectors where there is a high demand for skilled workers.  This initiative will assist employers to hire and register youth under 25 years of age who have left school and require upgrading to meet the registration standards for apprenticeship training.

 

Eastern Ontario Development Fund 

MINISTRY OF ECONOMIC DEVELOPMENT AND INNOVATION, GOVERNMENT OF ONTARIO 

If you are an incorporated, for-profit business with 10 employees or a not-for-profit organization in the target region, you may be eligible for funding of up to 15% of the costs of a new expansion or an innovation project that grows your workforce or local economy.

To be eligible, you need to be active in:

  • Advanced manufacturing
  • Life sciences
  • Primary and secondary processing
  • Tourism
  • Information and communication technology
  • Cultural industries

Other conditions apply.

 

Ontario RVDA Expense Bursary

  • For the first level students, ORVDA offers a $750 expense allowance to the dealer for the student's education. 
  • Claim must be submitted within 90 days from completion date of level 1.  Dealer must be an ORVDA member to qualify.

Ontario RVDA Apprentice Graduating Incentive

  • $1000 to the dealer with an apprentice graduating level 3 and successfully completing the Red Seal Exam. 
  • Claim must be submitted within 12 months after the completion date of the Red Seal Exam.  Dealer must be an ORVDA member to qualify.

Ontario RVDA RV2 Expense Allowance Rebate

  • $250 expense allowance from ORVDA. 
  • Must submit student's certificate from TSSA.
  • Dealer must submit request for rebate.
  • Dealer must be an ORVDA member to qualify.

Ontario RVDA Distance Learning Incentive

  • $250 dealer incentive to participate in the RV Learning Center Distance Learning Program.

                                                  

 

Newfoundland & Labrador

 

                                                    

New Brunswick

Employer Wage Subsidy

The Employer Wage Subsidy component of the Workforce Expansion Program is a collaborative effort to bring our clients, unemployed New Brunswickers, together with employers so that an employer/employee relationship can develop showcasing our client's developing skills with the ultimate result being long term sustainable employment. The component also aims at encouraging the hiring from the province's Priority Groups (Aboriginals, Social Assistance Recipients, Persons with Disabilities, Older Workers (50+), Visible Minorities and Newcomers).

 

Prince Edward Island 

Employ PEI

An employment benefit program which is designed to encourage employers to hire eligible individuals and provide them with an on-the-job work experience to enhance their skills and employability. 

Financial assistance in the form of a subsidy is provided to employers to cover the costs of wages paid to the participant. Financial assistance may also be provided to cover all or a portion of the costs related to the special needs of persons with disabilities.

Work Experience PEI

A program designed to provide financial support to sponsor organizations
for projects that provide eligible individuals with a valuable work experience to enhance their employability and potential for long-term employment.  The primary focus of the program is to assist individuals
in gaining a valuable work experience.

 

Workforce Development Fund

The Workforce Development Fund enables businesses the opportunity to have their employees receive training in the workplace in order to increase their skills. The program includes three distinct modules for potential support, including Workforce Learning, Workforce Innovation and Workforce Exposure.

Human Resources Implementation Program 

INNOVATION PEI, GOVERNMENT OF PRINCE EDWARD ISLAND 

Your Prince Edward Island business may be eligible for funding to help cover up to 50% of the cost of hiring an expert to help you design and implement a human resource strategy, to a maximum of $5,000.

Your strategy should include activities like:

  • Forecasting your workforce needs
  • Developing training and leadership
  • Interviewing and hiring effectively

You do not need to repay the funds if you comply with the terms of the contract.

Other conditions apply.

                                                      

Quebec

 

Quebec Economic Development Program 

CANADA ECONOMIC DEVELOPMENT FOR QUEBEC REGIONS, GOVERNMENT OF CANADA 

Whether you are starting a new business or have been in operation for years, there are resources that can help you succeed at every stage in your business' life cycle.

Find resources that can help you:

  • Start a business
  • Plan for succession
  • Improve your productivity
  • Innovate or adopt new technologies
  • Market your business
  • Export your products or services
  • Develop relationships with potential buyers or partners

Learn more

 

Employment Integration Program for Immigrants and Visible Minorities (PRIIME) 

EMPLOI QUÉBEC, GOVERNMENT OF QUEBEC 

Are you an employer who would like to provide an immigrant or a member of a visible minority with lasting employment? Are you able to help the individual integrate into the labour market? If so, you could receive a subsidy covering:

  • Your recruit’s wages for up to 30 weeks, or up to 52 weeks in exceptional circumstances
  • The salary of the person coaching the recruit
  • The cost of tailoring your human resource management practices and tools to the individual’s specific cultural reality
  • Certain training expenses

Other conditions apply.

Learn more (available in French only)

 

French in the Workplace Program 

BOARD OF TRADE OF METROPOLITAN MONTREAL 

Do you have a business in Montreal with a payroll of over $250,000? Increase your employees' productivity and skills by helping them improve their level of French:

  • Written and oral French courses at all levels
  • The courses are given in your workplace during the week or on weekends and are tailored to your sector of activity
  • Certain training-related expenses qualify for a tax credit and the 1% Law
  • Participants' wages are paid (up to $20/hour, including benefits)

Certain conditions apply.

Learn more





 
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