Eligible Employers
 3. For the purposes of subsection 8 (15) and section 8.2 of the Act and this Regulation, an individual is an eligible employer for a taxation year if, (a) the individual carries on business during the taxation year, either alone or as a member of a partnership, through a permanent establishment in Ontario; and (b) the individual is not, by reason of section 6 of the Act, exempt from tax under the Act for the taxation year.  O. Reg. 330/97, s. 3; O. Reg. 296/98, s. 3. Qualifying Work Placement 4. (1) For the purposes of section 8.2 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. 296/98, s. 4 (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 an eligible employer 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 section 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 section 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 eligible employer 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. 296/98, s. 4 (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 an eligible employer, if the following conditions are satisfied: 1. In the case of a work placement that is not under an apprenticeship program, i. the work placement is completed before the student’s final academic term of the program, ii. the eligible employer 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 eligible employer. 2. In the case of a work placement that is under an apprenticeship program, the eligible employer 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), (2.2) and 4.1 (3), 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. 296/98, s. 4 (1); O. Reg. 268/00, s. 3 (1); O. Reg. 59/06, s. 3 (1-3). (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. 330/97, s. 4 (2); O. Reg. 296/98, s. 4 (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 eligible employer 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. 268/00, 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 apprenticeship program, and (ii) the work placement and all previous qualifying leading edge technology work placements that the student had with the same eligible employer commenced after May 4, 1999; or (b) 16 months, in any other case.  O. Reg. 268/00, s. 3 (2); O. Reg. 59/06, s. 3 (4). (2.2) A qualifying leading edge technology work placement that is under an apprenticeship 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. 296/98, s. 4 (3); O. Reg. 268/00, s. 3 (3); O. Reg. 59/06, s. 3 (4). (3) Every eligible educational institution in Ontario that has a qualifying co-operative education program or a qualifying leading edge technology education program shall certify in a manner or form approved by the Provincial Minister to every eligible employer providing a qualifying work placement under the program that the placement is a qualifying work placement for the purposes of section 8.2 of the Act and this Regulation, and the certification shall contain the name of the student in the placement and any additional information required by the Provincial Minister.  O. Reg. 296/98, s. 4 (4). (4) Despite subsections (1) to (1.2), a work placement is not a qualifying work placement for the purposes of section 8.2 of the Act or this Regulation if, (a) the work placement is not certified in accordance with subsection (3); or (b) the Provincial Minister orders that the work placement or all work placements of the eligible educational institution be deemed not to be qualifying work placements for the purposes of section 8.2 of the Act on the grounds that the eligible educational institution has given incorrect certifications under subsection (3) or has certified a work placement to be a qualifying work placement when it was not.  O. Reg. 296/98, s. 4 (4). (5) If the Provincial Minister is satisfied that an eligible educational institution will comply with the Provincial Minister’s directions with respect to the accuracy, form and content of certifications to be given under subsection (3), the Provincial Minister, subject to any conditions the Provincial Minister considers reasonable, may revoke an order made under clause (4) (b), and all work placements that would have otherwise been qualifying work placements while the Provincial Minister’s order was in effect shall, to the extent approved by the Provincial Minister, be considered to be qualifying work placements for the purposes of section 8.2 of the Act and this Regulation and may be so certified by the educational institution.  O. Reg. 296/98, s. 4 (4). Transitional Rules — 2004 Ontario Budget