Qualifying Co-op Work Placements
3. (1) Subject to subsections 43.4 (5.1) and (5.2) of the Act, for the purposes of section 43.4 of the Act and this Regulation a qualifying work placement is either a qualifying co-op work placement or a qualifying leading edge technology work placement. O. Reg. 295/98, s. 3 (1). (1.1) A qualifying co-op work placement is a work placement in which a student of an eligible educational institution in respect of qualifying co-operative education programs performs employment duties for a corporation under a qualifying co-operative education program offered by the institution, if the following conditions are satisfied: 1. The work placement has been developed or approved by the institution as a suitable learning situation. 2. The terms of the work placement require the student to engage in productive work during the placement, not just to observe the work of others. 3. The work placement is for a period of, i. not less than 10 consecutive weeks, if the placement is under a qualifying co-operative education program that is a program referred to in subparagraph i of paragraph 2 of the definition of “qualifying co-operative education program” in subsection 1 (1), or ii. not less than eight consecutive months and not more than 16 consecutive months, if the placement is under an internship program described in subparagraph ii of paragraph 2 of the definition of “qualifying co-operative education program” in subsection 1 (1). 4. The student is entitled to receive remuneration for work performed during the work placement. 5. The terms of the work placement require the corporation to supervise and evaluate the job performance of the student during the placement. 6. The institution monitors the student’s progress in the work placement. O. Reg. 295/98, s. 3 (1). (1.2) A qualifying leading edge technology work placement is a work placement commencing after December 31, 1997 in which a student enrolled in a qualifying leading edge technology education program of an eligible educational institution in respect of qualifying leading edge technology education programs performs employment duties for a corporation, if the following conditions are satisfied: 1. In the case of a work placement that is not under an apprentice training program, i. the work placement is completed before the student’s final academic term of the program, ii. the corporation gives the Minister and the institution in the manner required by the Minister a detailed job description of the work to be performed and the responsibilities to be assumed by the student during the work placement, iii. the majority of the job functions to be performed by the student during the work placement provide training or work experience that is directly related to and reinforces the learning experience of the student in the program in which the student is enrolled, and the institution certifies this in the manner required by the Minister, and iv. the student certifies in the manner required by the Minister that he or she is enrolled in the program and employed by the corporation. 2. In the case of a work placement that is under an apprentice training program, the corporation and student are participating in a program approved by the Director of Apprenticeship under the Apprenticeship and Certification Act, 1998 or the Trades Qualification and Apprenticeship Act. 3. The terms of the work placement require the student to engage in productive work during the placement, not just to observe the work of others. 4. Subject to subsections (2.1) and (2.2), the work placement is for a period of not less than 10 consecutive weeks, with an average of 24 hours of employment each week. 5. The student is entitled to receive remuneration for work performed during the work placement and has actually performed the work and assumed the responsibilities required under the terms of the work placement. O. Reg. 295/98, s. 3 (1); O. Reg. 265/00, s. 3 (1). (2) If a qualifying work placement exceeds four consecutive months, the following rules apply: 1. The work placement shall be divided into periods of four consecutive months, starting at the beginning of the placement, and each full period of four consecutive months shall be deemed to be a separate qualifying work placement. 2. If the work placement includes a period of 10 or more consecutive weeks that is not included in a period deemed by paragraph 1 to be a separate qualifying work placement, the period of 10 or more consecutive weeks shall be deemed to be a separate qualifying work placement. 3. If the work placement includes a period of less than 10 consecutive weeks that is not included in a period deemed by paragraph 1 to be a separate qualifying work placement, the period of less than 10 consecutive weeks shall be deemed to form part of the immediately preceding period that is deemed by paragraph 1 to be a separate qualifying work placement. O. Reg. 329/97, s. 3 (2); O. Reg. 295/98, s. 3 (2). (2.1) Despite subsection (2), if the term of a qualifying leading edge technology work placement plus all previous qualifying leading edge technology work placements of the student that are with the same corporation, or that are deemed under subsection (4) to be with the same corporation, exceed the number of months specified by subsection (2.1.1), only the portion, if any, of the work placement that brings the total time to that number of months, even if less than 10 consecutive weeks, will be considered to be a qualifying leading edge technology work placement for the purposes of the Act. O. Reg. 265/00, s. 3 (2). (2.1.1) The number of months referred to in subsection (2.1) is, (a) 24 months, if, (i) the qualifying leading edge technology work placement is under an apprentice training program, and (ii) the work placement and all previous qualifying leading edge technology work placements that the student had or is deemed under subsection (4) to have had with the same corporation commenced after May 4, 1999; or (b) 16 months, in any other case. O. Reg. 265/00, s. 3 (2). (2.2) A qualifying leading edge technology work placement that is under an apprentice training program ends on the earlier of the date on which it would otherwise end and the date on which the student receives the appropriate certificate under the Apprenticeship and Certification Act, 1998 or the Trades Qualification and Apprenticeship Act.  O. Reg. 295/98, s. 3 (3); O. Reg. 265/00, 3 (3). (3) Despite subsections (1) to (1.2), a work placement is not a qualifying work placement for the purposes of section 43.4 of the Act or this Regulation if the work placement is not certified in accordance with subsection 43.4 (4) of the Act. O. Reg. 295/98, s. 3 (4). (4) Subject to subsections (2) and (2.1), consecutive work placements with two or more associated corporations shall be deemed to be one continuous work placement with only one of the corporations, as designated by the corporations. O. Reg. 295/98, s. 3 (4). Note: Subsection 3 (4), as it read on December 31, 1997, continues to apply in respect of a consecutive work placement with one of two or more related corporations if the work placement commenced before January 1, 1998. See: O. Reg. 295/98, s. 3 (5). Eligible Expenditures