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Finance the hiring and training of employees

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1. Federal programs

Apprenticeship Job Creation Tax Credit

Canada Revenue Agency (CRA)

If you hire an apprentice, you could get a tax credit equal to 10% of that person's salary. The maximum credit is $2,000 per year per eligible apprentice.

You need to hire an apprentice who is:

  • In the first 2 years of an apprenticeship program registered with the government
  • In a trade like those listed under the Red Seal Trades
  • Working towards getting a certificate or licence in that trade

You can carry any unused credit back 3 years or carry it forward 20 years.

Canada Book Fund

Canadian Heritage

If your business publishes books, you may qualify for a financial contribution to:

  • Produce, market and distribute Canadian-authored books
  • Publishing and technology internships
  • Business planning activities

To qualify, your business must be Canadian-owned and controlled. Other conditions apply.

Canada Feature Film Fund

Telefilm Canada

If your film production business is a Canadian-owned and controlled corporation, you may be eligible for financial assistance.

Funding is available through a variety of programs, including the following:

  • Development Program
  • Production Program
  • Marketing Program
  • Theatrical Documentary Program
  • International Marketing and Festival Participation Program

Various Canadian content conditions apply. See the website for financing details. You may submit your application online at any time during Telefilm's fiscal year.

Canada Summer Jobs

Service 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. Not-for-profit organizations are eligible for 100% of the student's salary.

Other conditions apply.

The application period for 2016 will be from January 4 to March 11.

Career Focus

Service Canada

You could get financial assistance if you can offer career-related work experience to young people between the ages of 15 and 30.

To qualify, your business or non-profit organization needs to:

  • Hire 8 or more recruits (exceptions for rural or remote regions)
  • Offer 24 weeks of work that improves the skills of recruits
  • Provide coaching or mentoring
  • Base the project in Canada

Other conditions apply.

Priority is given to work experience in growth sectors.

CareerConnect ICT wage subsidy for employers

Information and Communications Technology Council

You could receive a wage subsidy of up to $14,000 if you hire an unemployed or underemployed post-secondary graduate for an ICT position in your organization.

  • The position must be full-time, last a minimum of 3 months, and have the potential to become permanent.
  • You must be willing to pay half of the eligible participant's salary.
  • The eligible participant must be between 15 and 30 years old.

Other conditions apply.

College and Institutes Canada Clean Tech Internship

Environment and Climate Change Canada

If your business is in the science, technology, engineering or mathematics fields, you may be eligible to hire an intern for a new environmental position or project.

The program offers:

  • A wage subsidy up to $12,000
  • Pre-approved, skilled graduates

Other conditions apply.

Environmental Youth Corps Internship Program

ECO Canada

If your business is in the science, technology, engineering or mathematics fields, you may be eligible to hire a young professional for a full-time environmental position.

The program offers:

  • A wage subsidy up to $15,000
  • Pre-approved, skilled graduates

Your business must be Canadian-owned or a Canadian subsidiary to be eligible.

Other conditions apply.

Film or Video Production Services Tax Credit

Canadian Heritage

You may qualify for a tax credit of 16% on salaries and wages paid to Canadian residents working on your film or video production.

  • There is no cap on the tax credit.
  • The credit is available to both Canadian and foreign-owned businesses with permanent establishments in Canada.
  • There is an application fee of $5,000.

Other conditions apply.

Housing Internship Initiative for First Nations and Inuit Youth

Canada Mortgage and Housing Corporation - CMHC

Do you operate a business in the housing industry? If so, you could be eligible to receive wage subsidies to hire and train First Nations or Inuit youths between the ages of 15 and 30.

In order to qualify, you must:

  • Offer housing-related employment such as construction, renovation, administration, finance or property management
  • Hire the trainee for at least 3 months
  • Operate your business on a First Nations reserve or in an Inuit community, or be willing to cover the youth's travel and accommodation costs

Other conditions apply.

Industrial R&D Internship Program (IRDI)

Government of Canada

Your not-for-profit corporation could receive funding to create private sector research internships for science and technology graduate students and post-doctoral fellows. You could be eligible to deliver an Industrial R&D Internship Program initiative if you belong to:

  • A Network of Centres of Excellence
  • A non-governmental organization
  • A university or consortium of firms and universities

If you can match interns to private sector hosts, your organization could receive a grant for eligible expenses that include:

  • Salaries
  • Stipends to interns
  • Administration costs
  • Communication activities

Your role is to provide:

  • Administrative duties
  • Distribution of the funds
  • Accounting and financial reporting

Mitacs Accelerate

Mathematics of Information Technology and Complex Systems (Mitacs)

Learn how your business could receive specialized expertise by recruiting a graduate student or postdoctoral fellow to research your technology project for 4 or more months.

Why apply?

  • Expand your R&D program for an investment of $7,500
  • Recruit highly-skilled future employees
  • Drive your own research projects
  • Start an internship at any time

Other conditions apply.

Mitacs Elevate

Mathematics of Information Technology and Complex Systems (Mitacs)

You could get the help of a PhD fellow to work on your research projects for up to two years through this cost-shared program.

Participation can help your business:

  • Address practical problems or challenges
  • Expand R&D capacity
  • Access equipment, lab spaces and other university resources

You are expected to:

  • Provide a minimum contribution of $25,000 annually
  • Have an office or site in the same province as the fellow’s university
  • Host the fellow at your facilities 50% of the time

Other conditions apply.

Opportunities Fund for Persons with Disabilities

Employment and Social Development Canada

If you are a person with disabilities who wants to start a business, or an employer who would like to hire someone with a disability, you could qualify for funds.

Self-employment: You could receive financial assistance for training that can help you start a business if you:

  • Have a permanent physical or mental disability
  • Are not eligible for employment insurance benefits

Employers: You could get a wage subsidy to hire someone with a disability. The funding can cover a portion of the salary. Projects must normally involve a minimum of 8 participants.

Other conditions apply.

Réseau des SADC et CAE (Network of CFDCs and CBDCs)

Canada Economic Development for Quebec Regions

The Réseau des SADC et CAE is a network of the Community Futures Development Corporations and the Business Development Corporations. These non-profit organizations can help you start or grow a business in your community. If you live in Quebec, the office in your area can offer:

  • Help with your business plan
  • Business counseling
  • Training
  • Loans or share capital ranging from $5,000 to $150,000, depending on the financing program

Science and Technology Internship Program

Natural Resources Canada (NRCAN)

If you operate a business in the geomatics, geology, mining, forestry or energy industry, you could get up to $13,200 to hire a recent university or college graduate in a natural science field for an internship of up to 52 weeks.

In order to be eligible, you need to:

  • Have a project with clearly defined objectives and outcomes
  • Hire and train an intern who is no older than 30
  • Provide a work plan and budget (including the salary paid to the intern)
  • Supply at least the same amount of money as you receive for the intern's salary

Other conditions apply.

Skills Link

Service Canada

You could get up to $25,000 per participant to hire and train youth between the ages of 15 and 30 who face barriers to employment.

Participants must also be:

  • Canadian citizens, permanent residents, or persons who have been granted refugee status in Canada
  • Legally entitled to work
  • Not in receipt of employment insurance benefits

Employers must:

  • Recruit participants
  • Propose a project that involves a minimum of 8 youth participants
  • Provide work experience-type activity
  • Enable participants to gain experience and skills to help them find work later on

Other conditions apply.

Young Canada Works at Building Careers in English and French

Canadian Heritage

Take advantage of this grant if you plan to offer international internships for your activities conducted in French and English.

You could also receive up to:

  • $15,000 to cover up to 75% of the costs of the internship;
  • $3,000 for expenses for adapting the workplace if you hire someone with a disability.

To be eligible, your company must:

  • be stable and in good financial health;
  • offer internships that are preferably 6 to 12 months.

Other conditions apply.

Young Canada Works at Building Careers in Heritage

Canadian Heritage

If your non-profit organization has a heritage mandate, you could receive up to 75% of the costs incurred for 4 to 12 month internships.

You could receive a maximum of:

  • $10,000 per internship in Canada and $15,000 per internship abroad;
  • $12,000 per internship in the field of science;
  • $3,000 to cover accommodation expenses to hire a student with a disability.

At the end of the internship, your company must offer students help finding employment and follow up with them.

Other conditions apply.

Young Canada Works in Heritage Organizations

Canadian Heritage

If your non-profit organization has a heritage mandate, you could take advantage of this grant to cover up to 75% of the costs associated with summer jobs.

You could receive up to $8,000 per job, for a maximum of $50,000, and a reimbursement of accommodation expenses to hire a student with a disability, up to $3,000.

To take advantage of this grant, your organization must in part:

  • have a fair and equitable selection process;
  • offer jobs that respect the laws and regulations in force;
  • follow up with the students.

Youth Employment Program

National Research Council Canada

You could receive a financial contribution towards the salary of a post-secondary graduate to help you research, develop and commercialize new technologies. To be eligible, your business needs to:

  • Be incorporated and for-profit
  • Share a portion of the salary costs
  • Have up to 500 full-time employees
  • Be ready to enhance its innovation capacity

The duration of the internship must be between six and twelve months.

Other conditions apply.

2. Provincial programs

Aboriginal Initiatives Fund II

Secrétariat aux affaires autochtones

If your aboriginal organization carries out a project that supports economic, social or community development, you could receive financial assistance. You could benefit from:

  • A grant covering up to 50% of eligible economic development expenses
  • A loan guarantee for a maximum of $100,000 for starting, expanding and developing businesses
  • Financial assistance for community infrastructure projects
  • A grant for community action-based non-profit organizations

Other conditions apply.

Alternate work arrangements and work hour reduction

Emploi Québec

You could receive advice and funding of up to 50% of eligible expenses to draw up an alternate work arrangement and work hour reduction plan for your business.

The program will help you:

  • Retain experienced employees during slow periods
  • Keep staff who are interested in working fewer hours
  • Take on new hires on a trial basis.

You must:

  • Employ approximately 80 people
  • Have good business potential
  • Rethink work organization for technological or economic reasons

Other conditions apply.

Employment Integration Program for Immigrants and Visible Minorities (PRIIME)

Emploi Québec

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.

Employment integration — Wage subsidies

Emploi Québec

Hire someone on income security or employment insurance to qualify for this wage subsidy.

The subsidy covers a portion of the recruit's wages and can also cover, under certain conditions, the costs related to having one of your regular employees coach that person or the cost of refresher training.

The subsidy is generally awarded for a period of up to 30 weeks. For social economy enterprises, the term of the subsidy is 52 weeks with a possibility of renewal under a decreasing funding formula.

Employment stabilization

Emploi Québec

You could receive financial assistance equivalent to 50% of the salary of staff whose employment has been stabilized, up to a maximum of $5,000 per position, for a period of 52 weeks.

Your project must:

  • Fit into your company’s business plan
  • Continue after the implementation period
  • Extend employment periods by diversifying products or services or by other means that lead to greater employment stability.

You must demonstrate that your business is well established and has growth potential.

Other conditions apply.

Fonds d'aide à l'économie de Lac-Mégantic (Economic Assistance Fund for Lac-Mégantic)

Ministère de l'Économie, de la Science et de l'Innovation

You could get financial assistance for eligible projects or activities carried out within the town of Lac-Mégantic, such as:

  • Assessment projects
  • Market development
  • Hiring strategic personnel
  • Business start-ups supporting economic and tourism development
  • Installation or improvement of public infrastructures

The fund will contribute up to:

  • 90% for studies
  • 80% for other activities and projects

Eligible support projects must follow sustainable development principles.

Other conditions apply.

IntégraTIon Québec

Commission des partenaires du marché du travail

Have you recently hired foreign workers to fill ICT positions? If so, you could get a refund of up to $24,000 for training activities to help upgrade their required skills.

To be eligible, your business must:

  • Be established in one of the target regions: Montréal, Capitale-Nationale, Chaudière-Appalaches, Laurentides, Laval, Lanaudière, Montérégie, Outaouais, Mauricie, Centre-du-Québec or Estrie.

The employee must:

  • Have immigrated to Canada less than 5 years ago
  • Hold a valid work permit or equivalent
  • Have foreign ICT training
  • Have held a permanent, full-time ICT position within your business for less than 6 months

Other conditions apply.

Job creation assistance

Emploi Québec

Would you like to carry out major projects with a substantial impact on employment? If so, you could obtain financial and technical assistance to manage your new employees.

The purpose of this contribution is to support your project in order to facilitate:

  • Your employees' adaptation
  • The integration of your new recruits
  • Employee training

The contribution may take either of the following forms:

  • An amount equivalent to a maximum of 25% of eligible costs for the implementation of a training plan
  • An amount equivalent to a maximum of 50% of costs for creating a human resource management unit

To be eligible for this assistance, your investment in training must be equivalent to at least 1% of your company's payroll.

Other conditions apply.

Job integration contract

Emploi Québec

You could receive financial assistance to hire a person with a disability, along with technical support to ensure his/her integration and retention within your business.

You could benefit from renewable financing, namely:

  • Salary support
  • Reimbursement of expenses incurred to adjust the workstation to the needs of the person with a disability

You must offer the position in a standard working environment and ensure proper coaching for the employee.

Other conditions apply.

Mass layoffs

Emploi Québec

Does your business plan to lay off more than 50 employees? If so, you must reclassify them under An Act respecting labour standards.

This initiative will allow you to set up a reclassification assistance committee, which is an effective way of making it easier for laid-off persons to quickly re-enter the labour market.

In addition to receiving ongoing technical support, you could benefit from a contribution for eligible expenses related to committee operations and reclassification activities.

Prime-Vert Program — Tier 4 Support in developing and transferring agri-environmental knowledge

Ministère de l'Agriculture, des Pêcheries et de l'Alimentation du Québec

Your eligible agricultural producers' association could receive this grant for your technology transfer and development projects related to adopting environmentally friendly production methods.

This financial assistance could cover 70% of eligible costs, up to a maximum of:

  • $35,000 for one-year projects
  • $3,000 for awareness and training projects
  • $70,000 for two-year projects

Your projects must respond to a call for proposals and have a collective scope.

Other conditions apply.

Program to support sectoral development strategies

Ministère de l'Agriculture, des Pêcheries et de l'Alimentation du Québec

Your agricultural association or business/agri-food sector group could receive a grant for projects that support sectoral development in Quebec.

You could receive funding to cover up to 70% of eligible expenses, to a maximum of:

  • $250,000 for projects that aim to accelerate sectoral development
  • $35,000 to develop strategic sectoral plans
  • $250,000 to establish value chains
  • $50,000 to hire a development officer for projects derived from sectoral collaboration

Other conditions apply.

Refundable tax credit for film production services

Société de développement des entreprises culturelles (SODEC)

You could get a tax credit to cover up to 36% of the cost of qualified properties and labour costs incurred in Quebec, for your film production services, as well as for computer-aided animation and special effects.

To be eligible, you must:

  • Meet a minimum budget requirement
  • Have an approval certificate issued by SODEC
  • Be identified as a qualified corporation in a preliminary decision made by SODEC

Other conditions apply.

Support for hiring workers who have suffered employment injuries

Commission des normes, de l’équité, de la santé et de la sécurité du travail

You may be eligible for a grant, for a period of up to one year, to hire workers who have suffered employment injuries, or to create permanent positions for them.

The grant offers:

  • Up to 80% of employees' weekly gross salaries
  • Professional consulting services for job creation
  • Reimbursement of position-creation costs when professional services are unavailable

You must:

  • Be registered and have a file in good standing
  • Offer jobs that are compatible with workers' functional abilities

Other conditions apply.

Tax credit for an on-the-job training period

Revenu Québec

You can apply for a tax credit for expenditures incurred with respect to a trainee as part of a training period. The assignment period must be completed in Quebec and the student must be enrolled full time at a recognized educational institution.

The tax credit can cover up to 24% of eligible expenses (32%, if the trainee is an immigrant or a person with a disability), namely:

  • Maximum hourly rate for an eligible trainee, that is $18
  • Hourly wage paid to the employee who supervises the trainee

In addition, you could benefit from an enhanced tax credit rate enhancement for eligible expenses incurred after March 26, 2015 (some conditions apply).

Tax credit for the design of factory-made products (fashion design section)

Ministère de l'Économie, de la Science et de l'Innovation

If your business operates in the fashion or textile industries, you could receive a tax credit:

  • For your in-house design activities, performed by one of your employees: salary costs are admissible, up to a maximum of $60,000
  • For external activities carried out by a consultant: 65% of contract fees or royalties are eligible

Eligibility:

  • Obtain a certificate of eligibility from the Ministère de l'Économie, de la Science et de l'Innovation
  • Gross earnings of at least $150,000
  • Your production must be undertaken in Quebec

Other conditions apply.

Tax credit for the design of factory-made products (industrial design component)

Ministère de l'Économie, de la Science et de l'Innovation

Your business could get help to carry out industrial design work and make its products more competitive. You could, in fact, receive a tax credit:

  • To cover up to $60,000 in salary costs for internal design work carried out by one of your employees
  • To cover 65% of contract fees or charges for external work done by a consultant

Eligibility

  • Hold a certificate of eligibility from the Ministère de l'Économie, de la Science et de l'Innovation
  • Have a gross revenue of at least $150,000

Other conditions apply.

Tax credits for production of multimedia titles

Investissement Québec

You could receive a refundable tax credit of up to 37.5% of eligible work force expenses, if your business:

  • Produces digital text, sound, static or animated images
  • Uses an electronic support governed by software that allows for interactivity
  • Carries out all the work involved in the production of the multimedial title

To be eligible for this tax credit, you must first obtain an initial certificate of eligibility, as well as an attestation of production work, issued by Investissement Québec.

Other conditions apply.

Tax holiday for foreign experts

Ministère de l'Économie, de la Science et de l'Innovation

If you recruit foreign experts to work on your innovation, scientific research, and experimental development project in Quebec, you could obtain a tax holiday of up to 60 consecutive months.

The assistance applies to the salaries paid to the foreign experts, as follows:

  • 100% of taxable earnings for the first two years
  • 75% the third year
  • 50% the fourth year
  • 25% the fifth year

You must hire a foreign researcher with an undergraduate diploma recognized by a Quebec university. The candidate must also have pertinent experience in the field.

Other conditions apply.

Tax holiday for foreign researchers

Ministère de l'Économie, de la Science et de l'Innovation

This tax measure facilitates the recruitment of researchers from abroad to work on your innovation project.

To qualify for this tax holiday, with a maximum duration of 60 consecutive months and applicable to the salary paid to the foreign researcher, you must:

  • Have a business operating in Quebec
  • Conduct scientific research and experimental development
  • Have signed an employment contract with a foreign researcher with a graduate degree recognized by a Quebec university

Other conditions apply.

Valorisation Jeunesse — Place à la relève

Ministère de l'Immigration, de la Diversité et de l'Inclusion

If you are recruiting for summer jobs and paid internships, this measure can provide you with access to a pool of young dynamic Montrealers between 16 and 18 years of age, most of whom are members of visible minority groups.

You could also qualify for a grant of up to $2,500 per youth, as well as support and advice throughout the employment period.

The internships must:

  • Last at least 7 consecutive weeks during the summer
  • Offer compensation equal to the minimum wage plus $1 or more
  • Allow for coaching, training and transfer of skills to young people
  • Be covered by your insurance

Other conditions apply.

For any inquiries, please contact our information agents.

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