GOVERNMENT RELATIONS

we respectfully ask that you keep us abreast of any new information on this issue that comes to light in your province. CNLA is interested in a proactive approach so any update will assist us as we move forward. Please feel free to send any information to leslie@cnla-acpp.ca

GRANTS/FUNDING - WHAT’S CURRENT AND WHAT’S CLOSED

The Governemnt of Canada is constantly offering grants to assist in different areas. These grants come and go and are designed to assist in various needs. CNLA tries to share these with members as often as we can. Here is what is currently available:

CURRENT:

Apprenticeship Incentive Grant - l Applications are being accepted on an ongoing basis with no current end date l The Apprenticeship Incentive Grant (AIG) helps you pay for expenses while you train as an apprentice in a designated Red Seal trade. (Landscape Horticulture is a designated Red Seal Trade) l The AIG is a taxable grant worth $1,000 per level, awarded to registered apprentices l You must complete your first year/level (or equivalent) to apply for the AIG l You can apply for this grant twice during your training (for a maximum of $2,000) l You can apply for your second AIG after completing a second year/level (or equivalent) of training

To be eligible for the AIG, you must: l be a Canadian citizen, permanent resident, or a protected person l not be a high school student l demonstrate registration and completion with acceptable provincial/territorial AIG supporting documents l be registered with a provincial/territorial apprenticeship authority as an apprentice in a designated Red Seal trade. l You may receive Employment Insurance (EI) benefits as an apprentice if you: l have worked between 420 and 700 hours; and l meet all of the eligibility requirements to make a claim.

Apprenticeship Completion Grant - l Applications are being accepted on an ongoing basis with no current end date. l The Apprenticeship Completion Grant (ACG) is a onetime taxable cash grant lifetime amount of $2,000 per person for registered apprentices. It is for registered apprentices who:

- successfully complete their apprenticeship training program, and

- get their journeyperson certification in a designated Red Seal trade l In order to be eligible for the grant, you must have successfully completed your apprenticeship program.

To be eligible for the ACG, you must: l be a Canadian citizen, permanent resident, or a protected person l not be a high school student l demonstrate completion of an apprenticeship program with acceptable provincial/territorial ACG supporting document, within an eligible apprenticeship program l be a certified journeyperson who completed your apprenticeship training program in a designated Red Seal trade

How the ACG affects Employment Insurance (EI) benefits

You may receive Employment Insurance (EI) benefits as an apprentice if you: l have worked between 420 and 700 hours and meet all of the eligibility requirements to make a claim l The Apprenticeship Completion Grant is not considered earnings from employment. It does not affect your Employment Insurance (EI) benefits. You do not need to include these grants in your EI reports.

Some recently closed Grants and Funds include: l Apprenticeship Incentive Grant for Women l Canada Summer Jobs wage subsidy l Canadian Apprenticeship Strategy - Women in the Skilled Trades Initiative l Sectoral Initiatives Program

FEATURE FUNDING SH&ED (SHRED)

The Scientific Research and Experimental Development (SR&ED) tax incentives encourage businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada.

https://www.canada.ca/en/revenue-agency/services/ scientific-research-experimental-development-taxincentive-program/overview.html

If you are doing SR&ED work, you can use your pool of deductible SR&ED expenditures to: l reduce your net income for tax purposes in the current year l deduct them in a future year l Your investment tax credits (ITCs) will be at least 15% and can be 35% of your qualified SR&ED continued on page 14

How your business can benefit from SR&ED tax incentives

If you are doing SR&ED work, you can use your pool of deductible SR&ED expenditures to: