Français

Help

Canada Site

Home

What's New

Services

About Us

Site Map

Topics

Starting a Business

Financing

Taxes

Human Resources

Exporting

Importing

Research and Statistics

Government Contracts and Tenders

Innovation

Regulations

Information by Audience

Employment and Training Assistance Programs Info-Guide

Last Verified: 2006-08-29

The following document was prepared by the Canada-Ontario Business Service Centre (COBSC), a single point of access to information on federal and provincial government programs, services and regulations.

This guide is designed to help navigate through federal and provincial government programs, services and resources that may be of interest to entrepreneurs in Ontario. Although many questions will be answered in this guide, the list of resources given here is not exhaustive.

Need more information?

Click: Canada-Ontario Business Service Centre
Call: 1-800-567-2345
Visit: The Regional Access Program Location Index for a listing of offices in Ontario

Some of the organizations listed below are not subject to the federal Official Languages Act or the French Language Services Act of Ontario. Their services may not be available in both official languages.

Introduction
Regulations
Financing
Programs for Employers
Taxation
Resources and Web sites of Interest

1. Introduction

When considering questions of staffing many business owners look for programs that can assist them in the hiring and training processes. Below is some general information on different issues that affect a small or medium size business owner as well as some of the programs available that can direct business owners to these employment services. This info guide also provides some information on associations both private and public as well as some listings of publications and various resources on a variety of employer topics.

2. Regulations

For regulatory or legal questions, it may be useful to contact a lawyer through the Law Society of Upper Canada’s Lawyer Referral Service.

For further information:
please call (416) 947-3300 or 1-800-668-7380
visit the Web site
Law Society of Upper Canada
see the document Selecting Professional Services

Depending on what your product or service you are supplying, different regulations will apply. Below are some basic governmental regulations that apply to all businesses in Ontario.

Employment Standards Act, 2000
The Employment Standards Branch of the Ontario Ministry of Labour is responsible for the administration and enforcement of the Employment Standards Act, which provides for minimum terms and conditions of employment in most industries.

For further information:
please call (416) 326-7160 or 1-800-531-5551
visit these Web sites :
What You Should Know About The Ontario Employment Standards Act http://www.labour.gov.on.ca/english/es/es_pubs.html
Employment Standards Claim
http://www.labour.gov.on.ca/english/es/claim/index.html
Employee Self Help Kit
http://www.labour.gov.on.ca/english/es/selfhelp/index.html
see the documents:
Employment Regulations Info-Guide
Are You an Employee or Self-Employed?

The Pay Equity Act
The Pay Equity Act requires that different jobs be evaluated and work mostly or traditionally done by women be compared to work mostly and traditionally done by men.An employer could, for example, compare the value of the work of a secretary, a traditionally female job, to the value of a shipper, a traditionally male job. If the value to the organization is equal or comparable, the secretary must receive at least the same job rate as the shipper.

For further information:
please call 1-800-387-8813 or (416) 314-1896
visit the Web site :
The Pay Equity Commission
http://www.labour.gov.on.ca/pec/index_pec.html
Seminars and Workshops
http://www.payequity.gov.on.ca/peo/english/seminar.html
see the document : Employer’s Introduction to Pay Equity

Ontario Human Rights Code
All employers in Ontario must adhere to the Ontario Human Rights Code. The code states that all Employment decisions should be based on the applicant's ability to do the job and not on factors that are unrelated to the job.

For further information:
please call 1-800-387-9080
visit the Web site :
Hiring : Your rights and responsibilities
http://www.ohrc.on.ca/english/guides/hiring.shtml

3. Financing

The Canada-Ontario Business Service Centre has created documents, which provide an overview of some of the main financing options for individuals starting and operating a business in Ontario, including programs offered or supported by the government

For further information:
please call: 1-800-567-2345
visit the Web site:
Canada-Ontario Business Service Centre
see these documents:
Financing for Starting a Business Info-Guide
Financing for Established Businesses Info-Guide

Canadian Small Business Financing Program
Business Financing Program can assist new and existing small businesses with annual gross revenues not exceeding $5 million (excluding farming and charitable or religious enterprises) in obtaining term loans and capital leases of up to $250 000 to help finance fixed asset needs.

For further information:
please call (613) 954-5540
visit the Web site:Canadian Small Business Financing Program
see the document: Canada Small Business Financing (CSBF) Program

Sources of Financing
Sources of Financing is an Internet resource for locating traditional and alternative sources of small business financing. This site provides interactive access to objective information on appropriate forms of public and private sector sources of debt and equity financing:

For further information:
visit the Web site:Sources of Financing
see the document: Sources of Financing

Sources of Financing: Micro-Credit
"Micro-credit" can be defined as small loans made to individuals to undertake self-employment or to start small businesses. This type of financing may be provided through a number of different sources including independent non-profit organizations, community economic development programs, commercial financial institutions, etc.

For further information:
please call 1-800-567-2345 or (416) 775-3456
visit the Web site:Sources of Financing: Micro-Credit
see the document: Sources of Micro-credit Financing

4. Programs for Employers

Targeted Wage Subsidy Program
The Targeted Wage Subsidy Program enables employers to hire individuals who face barriers to employment by offering temporary wage subsidies and assists individuals experiencing difficulty in finding work to benefit from on-the-job work experience. Agreements may be approved for a period of up to 78 weeks. Under normal circumstances, the wage subsidy should not exceed 60% of the total wages paid to the individual for the period of the agreement.

For further information:
visit the Web sites:
Targeted Wage Subsidies: Program description
http://www.sdc.gc.ca/en/epb/sid/cia/grants/tws/desc_tws.shtml
Our Offices - HRCC
http://www.hrsdc.gc.ca/en/gateways/where_you_live/regions/offices/on.shtml
see the document Targeted Wage Subsidy Program

Opportunities Fund for Persons with Disabilities
The objective of the Opportunities Fund is to generate innovative activities, which help persons with disabilities prepare for, obtain and keep employment or self-employment. Projects may be approved for a period of up to 52 weeks, but may be extended to a total of 78 weeks. Funding may be provided to cover:costs such as participant wages or related employer costs; overhead costs related to planning,organizing, operating, delivering and evaluating approved activities, including costs such as staff wages and employment related costs. Eligible expenses will be negotiated with program officials.

For further information:
visit the Web site:
Opportunities Fund for Persons with Disabilities
http://www.sdc.gc.ca/asp/gateway.asp?hr=en/epb/sid/cia/grants/of/desc_of.shtml&hs=oxf
see the document Opportunities Fund for Persons with Disabilities

Job Creation Partnerships
The Job Creation Partnerships program provides employment insurance eligible persons with work experience on projects developed in partnership with the community. Projects may be approved for a period no greater than 52 weeks. Funding may be provided:

to employers and coordinators to cover such overhead costs as wages and employment related costs and eligible expenses negotiated with program officials;
for capital costs to a maximum of $1 million per year where such costs are essential to the achievement of objectives. Assistance provided for capital costs must be on a cost shared basis.

For further information:
visit the Web site:
Job Creation Partnerships
http://www.hrsdc.gc.ca/asp/gateway.asp?hr=en/epb/sid/cia/grants/jcp/desc_jcp.shtml&hs=jzp
see the document Job Creation Partnerships

Youth Opportunities Ontario
Youth Opportunities Ontario has several program components, which can help employer’s hire and train youths:

Job Connect: For employers who operate a business in Ontario, who are looking to hire staff, are ready to provide on-the-job-training, and/or who are seeking people who are willing and ready to work, Job Connect may reduce the costs associated with training a new employee.

Ontario Youth Apprenticeship Program: Employers expanding their workforce in skilled trades, and able to provide structured training and supervision, can be matched with pre-qualified apprenticeship candidates. Participating students must be at least 16 years old and entering Grade 11.

For further information:
please call (416) 326-5656 or 1-800-387-5656
visit the Web site:
Youth Opportunities Ontario
http://www.youthjobs.gov.on.ca/eng.html
see these documents
Hiring Youth - Youth Action Programs
Youth Opportunities Ontario

Science and Technology Internship Program with SME's
Your firm could receive financial support to hire recent college and university graduates, who will help:

develop new technical opportunities;
introduce new products;
develop multimedia tools and products;
conduct market analyses;
improve customer services.

For further information:
please call 1-877-994-4727
visit the Web site:
Youth Internships
http://irap-pari.nrc-cnrc.gc.ca/english/youthinitiatives_e.html
see the document Youth Internships NRC-IRAP

Career Focus Program
Through this program, employers/sponsors may hire recent graduates and receive a wage subsidy of up to a third of the participant's salary ($15,000 maximum).

For further information:
visit the Web site:Career Focus Program
see the document Career Focus Program

The Government of Canada and the Government of Ontario offer a number of programs to assist the hiring of students for summer jobs. Such programs usually open in the spring and run until fall. You should confirm the deadlines and application criteria with the program sponsor well in advance of your projected hiring dates.

Young Canada Works
Young Canada Works (YCW) provides wage subsidies to help secondary and post-secondary students access summer work experiences in key cultural and heritage sectors. Young Canada Works sponsors the following summer work opportunities:

Young Canada Works in Both Official Languages
Young Canada Works in Heritage Organizations
Young Canada Works at Building Careers in English and French
Young Canada Works at Building Careers in Heritage

For further information:
visit the Web site:
Our Offices - HRCC
http://www.hrsdc.gc.ca/en/gateways/nav/top_nav/our_offices.shtml
see the document Young Canada Works

Youth Opportunities Ontario - Summer Jobs Service
Employers (including farm businesses and community organizations) may receive $2.00/hour wage subsidies as a special incentive to hire students for jobs that can last up to 16 weeks beginning in April and ending by September 30.

5. Taxation

Dealing with Business Taxes
All businesses must be aware of the various taxes that may apply to their product or service. Depending on the type and location of products or services being offered, federal, provincial and/or municipal business taxes may apply.

For further information:
visit these Web sites:
Provincial Tax Forms and Publications
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_158_1.html
Small Business Tax Help
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_160_1.html
CRA Business Tax Web Page
http://www.cra-arc.gc.ca/tax/business/menu-e.html
see the document: Taxation Info-Guide

Income Tax Information
Business owners must be aware of the requirements of Income tax that may apply to their product or service. There are different tax implications for incorporated and non-incorporated businesses. For information specific to your organization you should consult an accountant or financial professional.

For further information:
please call: 1-800-959-5525
visit the Web site:
Ontario Income Tax
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2447_1.html
Canada Revenue Taxes Menu
http://www.cra-arc.gc.ca/menu-e.html
see the document: Taxation Info-Guide

Below are links to publications that cover some of the general tax requirements for business owners in Ontario.

Ontario Small Business Guide
This booklet will guide you through various aspects of Retail Sales Tax, Corporations Tax and Employer Health Tax. This booklet also answers some of the frequently asked questions of small business owners regarding tax obligations.
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_24414_1.html

Employer Health Tax (EHT)
Describes the main features of the EHT, including taxpayer rights and responsibilities under the Employer Health Tax Act
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_2697_1.html

For further information:
see the document Employer Health Tax - EHT

Retention/Destruction of Books & Records
Explains the retention period required for Ontario tax purposes, before books and records can be destroyed.
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_20001_1.html

Voluntary Disclosure
Explains what voluntary compliance is and the basic principles under which Ontario's tax system operates.
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_19999_1.html

Apprenticeship Training Tax Credit (ATTC)
This credit applies to salaries and wages paid after May 18, 2004 and before January 1, 2011 to eligible apprentices during the first 36 months of an apprenticeship.
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_37060_1.html

Ontario Graduate Transitions Tax Credit
The refundable graduate transitions tax credit encourages business to provide work opportunities to unemployed post-secondary graduates. The tax credit is available in respect of qualifying post-secondary graduates hired after May 6, 1997, who have maintained continuous employment for at least six months and are required to work an average of more than 24 hours per week.

For further information:
please call 1-800-263-7965
visit the Web site:
Ontario Graduate Transitions Tax Credit
http://www.trd.fin.gov.on.ca/userfiles/HTML/cma_3_37058_1.html

6. Resources and Web Sites of Interest

Associations

Canadian Society for Training and Development
The CSTD is a not-for-profit, member based professional association for workplace learning and performance practitioners. They provide information resources as well a variety of programs and services for employers.

For further information:
visit the Web site:
Canadian Society for Training and Development

Human Resources Professionals Associations of Ontario
The HRPAO is professional association for human resource management in Ontario. Their services include ; information resources, events, and networking opportunities.

For further information
visit the Web site:
Human Resources Professionals Associations of Ontario

Canadian Council of Human Resources Associations
The Canadian Council of Human Resources Associations (CCHRA) is a collaborative effort of ten provincial and specialist Human Resources Associations. The CCHRA works to establish national standards for the human resources profession; promote communication among participating associations;and to act as a resource for qualifications equivalency.

For further information:
visit the Web site:
Canadian Council of Human Resources Associations

Publications and Resources

Employer Link
Employer Link is a guide developed through the Youth Employment Strategy (YES) that provides information on free Government of Canada programs, services and resources that provides information to help employers hire youth. Employers interested in hiring youth can access information on wage subsidy programs, recruitment tools and employer services.

For further information:
please call 1-800-935-5555
visit the Web site:
Youth Employment Strategy
http://www.youth.gc.ca/yoaux.jsp?contentpageid=706&lang=en
see the document Employer Link - Publication

HR For Employers - Government of Canada
A site for small to medium size businesses that provides information from government and non-government sources. Some of topics on the site include:

Payroll administration
Hiring
Training
Health and Safety
HR planning

For further information:
visit the Web site:
HR for Employers

CanadaOne Magazine
The free online magazine for small businesses in Canada, with hundreds of articles, business profiles and reviews.

For further information:
visit the Web site:
CanadaOne Magazine
http://www.canadaone.com/

Employment Insurance Information for Employers
This website provides the latest information on employment insurance including:

Record of Employment
Employment Insurance Program
Automated Earnings Reporting System (AERS)
Employer's responsibilities

For further information:
visit the Web site:
Employment Insurance Information for Employers

Web Sites of Interest

Canadian Training Solutions for Workplace Learning
http://strategis.ic.gc.ca/training

HR for Employers

youth.gc.ca

Employers Advocacy Council
http://www.oeac.com/

DISCLAIMER
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.

Links Policy
Some of the hypertext links lead to non-federal government sites which are not subject to the Official Languages Act and the material is available in one language only.