Your Business and the Environment Info-Guide

1. General Information

Canadian business and industry are the backbone of our economy and fundamental to our quality of life. However, as they create new economic opportunities, new markets and new jobs, environmental issues increasingly become a part of business operations, and as a result new ways of doing business with the environment in mind are emerging. This guide covers some of the resources available to your business with environmental concerns in mind.

Working with Industry and Business to Address Climate Change
The Climate Change Plan for Canada outlines the role the key sector of Industry and Business can play to reduce emissions, while continuing to grow and prosper.

The Government of Canada (GoC) will invest millions:

• to help business and industry reduce emissions using available technologies in areas such as the buildings and transportation sector.
• to help develop new technologies that will reduce greenhouse gas (GHG) emissions over the longer term, and help industry seize new economic opportunities.

For further information:
visit the Web site:
Climate Change
http://www.ec.gc.ca/climate/home-e.html

2. Programs and Services

Buildings

The Commercial buildings sector is asked to make its buildings more energy efficient and to increase the use of renewable energy. Some GoC investments are thus vehicled through the following programs:

Commercial Buildings Incentive Program - Natural Resources Canada (NRCan)
Encourages investments in energy-efficient building design and construction. Building owners and developers are offered a financial incentive to incorporate energy efficiency features into new commercial, multi-residential (apartments), institutional, municipal and provincial buildings, as well as new buildings owned by certain Crown corporations.

For further information:
please call 1-877-360-5500
visit the Web site:
Commercial Buildings Incentive Program
http://oee.nrcan.gc.ca/commercial/newbuildings.cfm?text=N&printview=N
see the document Commercial Building Incentive Program (CBIP)

Energy Efficiency Publications - Natural Resources Canada (NRCan)
Numerous publications on topics related to energy efficiency and alternative energy are published by the Office of Energy Efficiency. The publications are aimed at the general public and are free in Canada. The publications that target industrial, commercial and institutional (ICI) programs, however, carry a fee.

For further information:
please call 1-800-387-2000 or (613) 995-2943
visit the Web site:
Office of Energy Efficiency
http://oee.nrcan.gc.ca/publications/infosource/home/index.cfm?language=english
see the document Energy Efficiency Publications

Energy Innovators Initiative - Natural Resources Canada (NRCan)
Up to $25 000 for Retrofit Planning.
Commercial or institutional organizations with annual energy bills of $100 000 or more could qualify for up to 50% of eligible costs for energy audits, feasibility studies, energy management plans and other project development measures.

Up to $250 000 for Retrofit Projects.
Commercial or institutional organizations could qualify for up to 25% of eligible costs - based on projected energy savings - for project development and management, lighting, heating, controls, monitoring, training and other energy-saving measures.

For further information:
please call 1-877-360-5500
visit the Web site:
Energy Innovators Initiative
http://oee.nrcan.gc.ca/commercial/existing.cfm?text=N&printview=N
see the document Energy Efficiency Programs - Industrial Sector

Industrial Building Incentive Program - Natural Resources Canada (NRCan)
Up to $80 000 for Industrial Innovators that are building new industrial buildings.

Fosters the integration of industrial building design and process design in order to encourage energy efficiency in the designs of industrial buildings.

For further information:
please call 1-877-360-5500
visit the Web site:
Industrial Building Incentive Program
http://oee.nrcan.gc.ca/industrial/financial-assistance/new-buildings/index.cfm?text=N&printview=N

Renewable Energy Deployment Initiative (REDI) (now until March 31, 2007) - Natural Resources Canada (NRCan)
Up to $80 000 for purchase of renewable energy technologies.

A 25% refund encourages the private sector to purchase and install a qualifying renewable energy technology system such as solar water and space heating systems, ground source heat pumps, and high-efficiency/low-emission biomass combustion systems.

For further information:
please call 1-800-387-2000
visit the Web site: Electricity Resources Branch

Wind Power Production Incentive (WPPI) - Natural Resources Canada (NRCan)
The amount of the incentive is about half of the current estimated cost premium for wind energy in Canada for facilities with good wind sources. The incentive is structured to reflect the decline in premiums for wind energy over time. The WPPI is expected to motivate provincial and territorial governments, electric utilities, retailers and power consumers to act and participate in similar programs.

For further information:
please call 1-800-722-6600
visit the Web site: Wind Power Production Incentive
see the document Wind Power Production Incentive (WPPI)

Transportation

The transportation sector is being asked to make greater use of renewable and alternative fuels such as ethanol and biodiesel. The commercial transportation sector is also being asked to adopt other emission reduction technologies and improve fleet management techniques. Following are some programs that can help the transportation sector achieve this goal:

Freight Sustainability Demonstration Program - Transport Canada (TC)
Up to $250 000 to a maximum of 50% of eligible costs
Private enterprises and non-profit organizations can apply for funding towards demonstration projects in the areas of truck, rail, marine and air freight transportation in Canada. The projects must demonstrate and evaluate innovative, practical and cost-effective technologies and best practices to reduce the growth of greenhouse gas emissions and fuel consumption.

For further information:
please call (613) 991-1196
visit the Web site:
Freight Sustainability Demonstration Program
http://www.tc.gc.ca/programs/environment/freight/FETI/FSDP/menu.htm 
see the document Freight Sustainability Demonstration Program

Technology and Innovation

To help industry meet climate change targets, as well as lay the foundation for new, cleaner technologies and economic opportunities, the Government of Canada will invest in technology and innovation, including allocations to Sustainable Development Technology Canada (SDTC) in Budget 2003. Most of this investment will focus on five areas critical to achieving the climate change goals:

• Cleaner Fossil Fuels
  $115 million, including $50 million in funding from SDTC, will be invested in the development and demonstration of cleaner fossil fuel technologies. These technologies allow for greater energy efficiency and environmentally benign production, conversion and combustion. This will result in lower GHG emissions, a greater emphasis on unconventional resources, with a focus on providing a clean, emissions-free development of Canada's fossil fuels.
  
• Hydrogen Economy
  $130 million, including $50 million through SDTC, will be invested in building knowledge and accelerating the development and commercialization of fuel cells and other technologies in Canada that will form the basis of the emerging hydrogen economy, including technologies to produce hydrogen from renewable energy sources. In addition to promising long-term, sustainable solutions to climate change, the hydrogen economy offers significant opportunity for businesses and communities across Canada. Investments will be available to support public- and private-sector partnerships to develop and demonstrate hydrogen technologies and infrastructure in integrated, real-world settings. Taken together, these investments will build on Canada's first-mover advantage internationally and ensure it remains at the forefront of the transition to the hydrogen economy.
  
• Advanced End-Use Efficiency Technology
  $40 million will be invested in the development and demonstration of energy-efficient technology that can be used in the industrial, commercial, community and transportation sectors. Examples include advanced industrial process technology, intelligent buildings and community systems management, low-energy lighting systems, low-emissions vehicles and more efficient transportation systems.
  
• Decentralized Energy
  $30 million will be invested in the development and demonstration of decentralized energy production systems. These systems make more efficient use of locally available energy resources and renewable sources of energy, such as wind, solar and landfill gas. They can be used in residential, commercial and industrial applications and in combined heat and power applications.
  
• Biofuels
  $30 million will go to support the development and demonstration of bio-based energy systems and technologies. This covers a broad range of technologies, including biomass and waste conversions; cellulosic ethanol from biomass and other biofuels; bio-processes; biomass production, harvesting and transportation; and energy from biomass. These technologies have great potential to reduce the use of fossil fuels. This investment is complemented by our investment in biodiesel technologies.

Emerging Technologies Program (ETP) - Natural Resources Canada (NRCan)
Up to 50% repayable funding assistance
Clients to date include the pulp and paper, iron and steel, cement, oil and gas, and food and beverage sectors but all Canadian industrial sectors are eligible. ETP's funding assistance for technical assessments of energy-efficient technologies, prototype development and field trials. It is repayable from revenue or cost savings resulting from the project.

For further information:
please call (613) 996-6165
visit the Web site:
Emerging Technologies Program
http://www.nrcan.gc.ca/es/etb/cetc/cetc01/htmldocs/funding_programs_etp_e.html
see the document Emerging Technologies Program - ETP

Renewable Energy Technologies Program (RETP) - Natural Resources Canada (NRCan)
Cost-sharing and technical assistance
Stakeholders in the energy industry, such as manufacturers, developers, consultants, utilities, provincial governments and other federal departments are eligible for the support from the RETP. The RETP helps industry to generate competitive and environmentally responsible alternatives to conventional energy generation. Technologies under development by the RETP include small hydro, active solar energy, wind energy and bioenergy.

For further information:
please call (613) 996-6087
visit the Web site:
Canadian Renewable Energy Network
http://www.rescer.gc.ca/default_en.asp
see the document Renewable Energy Technologies Program - RETP

Program for New Environmental Technologies Evaluation (NETE) - Ontario Ministry of Environment
The program provides an opportunity for the private sector to have new environmental technologies evaluated and assessed by the Ontario Ministry of Environment. Under this program, the ministry will provide a written opinion on the potential of a particular technology's application in Ontario and whether it is likely to satisfy site-specific applications of new technologies.

For further information:
please call (416) 327-8220
visit the Web site:
New Environmental Technology Evaluation Program
http://www.ene.gov.on.ca/gp/3552.pdf
see the document Program for New Environmental Technologies Evaluation (NETE)

Technology Roadmaps - Industry Canada (IC)
Technology Roadmaps identify the new critical technologies, skills and competencies required to meet future market demands. The roadmaps are initiated and supported by the combined strengths of Canadian industry, academic institutions, research organizations and governments.

For futher information:
please call (613) 954-3040
visit the Web site: Technology Roadmaps
see the document Technology Roadmaps

Sustainable Development Technology Canada (SDTC) - Human Resources and Skills Development (HRSD)
The Foundation is a catalyst for creative, collaborative solutions that deliver positive environmental and economic impacts to Canadians. The Foundation fosters the rapid development, demonstration and pre-commercialization of technological solutions, which address climate change and air quality.

Among other eligibility criteria, proponents must be part of a partnership/consortium composed of a combination of a private sector commercial corporation and one or more of the following:

• a private sector commercial corporation which could be a technology manufacturer, distributer or user;
• a university or college;
• a private sector research institute;
• a non-profit corporation;
• a non-governmental organization;
• a federal or provincial crown corporation (or subsidiary) whose role is the provision of resources and/or facilities to the consortium as a sub-contractor.

For further information:
please call (613) 234-6313
visit the Web site:
SDTC Funding
http://www.sdtc.ca/en/funding/index.htm

Forests

Planting fast-growing trees helps offset GHG emissions.

Forest 2020/Greencover - Agriculture and Agri-Food Canada (AAFC)
Through its four components (Land Conversion; Critical Areas; Technical Assistance; Shelterbelts), Greencover will provide eligible clients with technical and financial assistance for the following:

• land conversion;
• improved grassland management practices;
• water quality protection;
• enhanced biodiversity;
• improved wildlife habitat.

For further information:
please call 1-866-844-5620
visit the Web site:
Greencover Canada
http://www.agr.gc.ca/env/greencover-verdir/index_e.phtml
see the document Greencover Canada - Land Conversion

Shelterbelt Enhancement Program (SEP) - Agriculture and Agri-Food Canada (AAFC)
The goal of the Program is to reduce greenhouse gases by improving shelterbelt planting success in the Prairies, while reducing costs to landowners. To be eligible for the SEP, applicants must apply for, and receive, seedlings through the Prairie Farm Rehabilitation Administration (PFRA) Shelterbelt Program. The following groups are eligible under SEP:

• bona fide producers of primary agriculture products;
• federal and provincial departments for conservation plantings, reclamation or research purposes;
• owners of rural holdings greater than 39 acres (15.8 ha).

Note: Rural holdings of 39 acres or less, commercial enterprises, golf courses, resort areas or private holdings in urban areas are not eligible.

For further information:
please call (306) 695-2284
see the document Shelterbelt Enhancement Program

Large Industrial Emitters

Large industrial emitters (i.e., oil and gas sector, electricity, mining and manufacturing sectors) have been asked to reduce GHG emissions. The sectors are vitally important to Canada's economy and response to climate change. The Government is working closely with the large industrial emitters to help minimize the cost of achieving the objective.

Energy Efficiency Programs - Industrial Sector - Natural Resources Canada (NRCan)
The purpose is to provide a framework for a voluntary government/industry alliance to help Canada achieve its economic and climate change initiatives through greater energy efficiency in Canada's manufacturing and mining sectors. NRCan administers the following two programs:

Canadian Industry Program for Energy Conservation (CIPEC) - Natural Resources Canada (NRCan)
Provides a framework mechanism for coordinating the development of energy-efficiency goals, action plans and services for each industrial sector. CIPEC provides:

• technical guidebooks;
• newsletters on the latest energy efficiency information from NRCan and industry;
• networking opportunities with other industrial energy managers.

For further information:
please call 1-800-387-2000 or (613) 993-2943
visit the Web site:
Canadian Industry Program for Energy Conservation (CIPEC)
http://oee.nrcan.gc.ca/industrial/cipec.cfm

Industrial Energy Innovators (IEI) - Natural Resources Canada (NRCan)
The initiative recruits and encourages industrial energy users at the corporate level to develop long-term energy-management planning and replication strategies for their companies. IE Innovators have access to a variety of energy efficiency products and services developed by NRCan's Office of Energy Efficiency (OEE). Innovators are also regularly updated on CIPEC's international technical information network, new technologies, operating practices and the latest "Dollars to $ense" series of energy management workshops. The OEE also offers a good selection of free in-house case studies and reports that outline new money- and energy-saving technologies.

For further information:
please call 1-877-360-5500
visit the Web site:
Business: Industrial
http://oee.nrcan.gc.ca/industrial/?text=N&printview=N

Human Resources

Environmental Youth Corp. - Canadian Council for Human Resources in the Environment Industry (CCHREI)
Up to $8 000 to $12 000 wage subsidy
EYC supplies companies with:

• a database of hundreds of pre-screened, work-ready young professionals;
• a wage subsidy of up to $8 000 - $12 000 (depending on the length and type of project your company is undertaking).

For further information:
please call (403) 233-0748 or 1-800-962-9562
visit the Web site:
EYC Internships
http://www.cchrei.ca/portal/projectselector.aspx?projectID=7
see the document Environmental Youth Corp. (EYC) and EYC International

EcoAction Community Funding Program - Environment Canada (EC)
Average $25 000 for matching a projects funds or in-kind support
Non-profit, non-government groups can apply for funding. This includes community groups, environmental groups, service clubs, First Nations and aboriginal groups, associations and youth or seniors' organizations. EcoAction encourages projects that protect, rehabilitate or enhance the natural environment, and build the capacity of communities to sustain activities into the future. Projects require matching funds or in-kind support from other sponsors. Funding support is available for projects that address Environment Canada's priority environmental issues.

For further information:
please call 1-800-668-6767
visit the Web site:
EcoAction
http://www.ec.gc.ca/ecoaction/index_e.html
see the document EcoAction - Community Funding Program

State of the Environment (SOE) Reporting Program - Environment Canada (EC)

The SOE Reporting Program is an Infobase Web site that attempts to answer five key questions:

• What is happening in the environment (i.e., how are environmental conditions and trends changing)?
• Why is it happening (i.e., how are human activities and other stresses linked to the issue in question)?
• Why is it significant (i.e., what are its ecological and socioeconomic effects)?
• What is being done about it (i.e., how is society responding to the issues through government and industry action and voluntary initiatives)?
• Is this sustainable (i.e., are human actions depleting environmental capital and causing deterioration of ecosystem health)?

For further information:
please call (819) 994-9569
visit the Web site: State of the Environment (SOE) Infobase
see the document National Environmental Indicators and State of the Environment Reporting Program — Knowledge Integration Directorate

3. Financing

Access to capital is one of the most challenging aspects of business ownership for any entrepreneur, there are a variety of programs and organizations that can help business owners secure start up financing as well as development capital. Below are some of the programs and services available to entrepreneurs in Ontario.

Canada 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 these documents:
Canada Small Business Financing (CSBF) Program
Sources of Financing
Sources of Micro-credit Financing

Business Development Bank of Canada (BDC)

The BDC is Canada's bank for small and medium-sized enterprises (SMEs), delivering financial and management services, with a particular focus on the emerging and exporting sectors of the economy. The BDC has a number of financing programs for a variety of business needs.

For further information:
please call 1-877-232-2269
visit the Web site:Business Development Bank of Canada

Ontario Community Futures Development Corporations (CFDCs)

Through federal support, CFDCs administer local investment funds to help finance new or existing small businesses for start-up, expansion or stabilization plans that help maintain or create jobs. Repayable financing of up to $150,000 on commercial terms through loans, loan guarantees or equity investments is available when financing from other sources is insufficient. All CFDC financing decisions are made at the community level by the local boards of directors.

The CFDCs provide important services to businesses that include:

• business advice, counselling, information and referrals;
• help with business plans;
• export support;
• entrepreneurial training; and
• information on relevant federal and provincial programs and services.

For further information:
please call 1-800-567-2345 or (416) 775-3456
visit the Web site: CFDC in Ontario 

Micro-credit Lenders

"Micro-credit" can be defined as small loans made to individuals to undertake self-employment or to start very small businesses. This type of financing may be provided through a number of different sources: independent non-profit organizations, community economic development programs, commercial financial institutions, etc. Usually, a micro-credit lender serves a particular geographic area or community, or a particular group. The loans are typically under $5,000 and for entrepreneurs who have not been able to secure financing through traditional lenders. Many micro-credit lenders offer some form of technical assistance such as business training, mentoring, peer exchanges and/or networking opportunities in conjunction with their loans.

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. 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

Environmental Assessment and Approvals Branch - Ontario Ministry of Environment

As part of the Ontario Ministry of Environment, the Environmental Assessment and Approvals Branch provides "one-window" service for regulatory environmental approvals for the province.

For further information:
please call (416) 314-8001 or 1-800-461-6290
visit the Web site:
Environmental Assessment Activities
http://www.ene.gov.on.ca/envision/env_reg/ea/english/
Business and the Environment
http://www.ene.gov.on.ca/businessenv.htm
see the document Environmental Assessment and Approvals Branch

Environmental Emergencies Program
Environment Canada's Environmental Emergencies Program's (EEP) mission is to reduce the frequency, severity and consequences of environmental emergencies. In particular, the EEP coordinates departmental response support to environmental emergencies involving spills or releases of toxic or hazardous substances.

This program ensures that human health and the environment are protected by providing scientific and technical support for the adequate use of environmental emergency response measures.

For further information:
see the document  Environmental Emergency (E2) Regulations

Energy Efficiency Regulations - Natural Resources Canada (NRCan)

A bulletin board of regulations that eliminate inefficient energy-using products from the market to protect Canadian consumers and our environment. For example, regulations that affect dishwashers, water heaters, thermopumps etc.

For further information:
please call 1-800-387-2000 or (613) 993-2943
visit the Web site:
Canada's Energy Efficiency Regulations
http://oee.nrcan.gc.ca/regulations

Canadian Environmental Quality Guidelines - Environment Canada (EC) and Health Canada (HC)

The Guidelines are provided by the National Guidelines and Standards Office (NGSO), part of Environment Canada. NGSO provides nationally approved, science-based measures of environmental quality including guidelines, standards, and objectives. The primary focus of the group is the development of national guidelines for the quality of the following:

• water (HC);
• sediment;
• soil;
• fish tissue residues.

Guidelines are recommended numerical or narrative limits for a variety of pollutants (organic and inorganic chemicals) or environmental quality characteristics (such as dissolved oxygen or pH), which, if not met, may impair the health of Canadian ecosystems.

For further information:
please call (819) 953-1550 (EC) or (613) 952-2594 (HC)
visit the Web sites:
Canadian Environmental Quality Guidelines
http://www.ec.gc.ca/CEQG-RCQE/English/default.cfm
Water Quality and Health Bureau
http://www.hc-sc.gc.ca/ahc-asc/branch-dirgen/hecs-dgsesc/sep-psm/wqhb-bqes/index_e.html
see the document Canadian Environmental Quality Guidelines

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

6. Resources and Web Sites of Interest

Publications

Understanding Climate Change
http://www.globalcentres.org/cgcp/english/html_documents/climate/climate.htm

Environmental Data and Statistics

An Assessment of the Economic and Environmental Implications for Canada of the Kyoto Protocol
http://www.nccp.ca/NCCP/pdf/AMG_finalreport_eng.pdf

Web Sites of Interest

Climate.org
http://www.climate.org/

David Suzuki Foundation: Climate Change
http://www.davidsuzuki.org/

International Institute for Sustainable Development
http://www.iisd.org/climate/