Important Notes:
1. Employers/Contractors Claim Employers, not apprentices, journeypersons, etc., must submit subsidy claims and the payments are made to the employer.
2. Apprentice Registered Training Agreement (RTA) The apprentice's completed, signed Registered Training Agreement, showing the current Sponsor, is required for wage subsidy payments. 1st Years: Must be in the first year of their RTA from the Registration Date. The first wage subsidy claim can be made after the apprentice has worked for 6 weeks under the RTA. 2nd Years: The RTA needs to be 1-year-old from Registration Date before wage subsidy payments will be started.
3. Pay Stubs Pay stubs are required as proof of apprentice income for the wage subsidy. We are unable to accept payroll reports or summaries. Please make sure the Company Name, Apprentice's Name and Hourly Rate and Gross Income before deductions appear on pay stubs. Year-to-Date (YTD) Gross: Wage subsidy claims can be submitted with the apprentice's most recent pay stub showing the YTD Gross Income for the claim period. If bonuses or expenses are included in the YTD Gross, please subtract these amounts from the Gross claimed in the space provided on page 1. If the Gross is for a period beyond the subsidy Work Period, please enter only the amount for the applicable Work Period. NOTE: Employers are legally responsible to make Canada Pension Plan, Employment Insurance and income tax deductions from an apprentice's income. Apprentices cannot be employed as sub-
4. Proof of Payment Proof of payment, such as a copy of the credit card statement or e-transfer receipt, cheque, etc. must be provided for equipment and training subsidy payments. The proof of payment must be issued in the name of the employer, not a parent or related company. Please note that invoices without proof of payment will not be accepted.
5. Training & Equipment Claims These subsidies are NOT paid on the associated taxes or the trainer's expenses. Training Claims can be made only after the training is completed and paid for. The names of the training company and trained personnel and date of training must be provided. Equipment purchases must be made, and training must be completed between March 31, 2025, and March 15, 2026.
6. Payments Payments can take up to 6 weeks to be issued. Required supporting documents must be provided.