Guidelines for the Enhanced Agri-Food Workplace Protection Program ("the Program")

Table of Contents

Overview

The Government of Ontario is providing continued support to help agri-businesses guard against the spread of COVID-19 in agri-food workplaces so that worker/employee health and safety is protected, and the sector is supported.

Program applications and claims are accepted for eligible items ordered on or after January 1, 2021 and received on or after March 13, 2021. Applications are received and assessed on a continuous basis, while funding is available or until November 30, 2021 at 11:59pm.

Funding is available through the following categories:

  1. The Workplace COVID-19 Prevention category will support the adoption of prevention and mitigation measures to reduce the spread of COVID-19 among agri-food workers/employees.
  2. The Responsive COVID-19 Outbreak Management category will reimburse eligible applicants who have been impacted by outbreaks of COVID-19 and faced with extraordinary costs related to employee wage supports and worker/employee isolation.

Project Category 1

Workplace COVID-19 Prevention

Support the adoption of prevention and mitigation measures to reduce the spread of COVID-19 among agri-food workers/employees.

Businesses Eligible to Submit Expenses

A business that employs three or more paid workers/employees and is one of the following:

  • An established farm business that is a legal entity and produces agricultural commodities in Ontario under a valid Farm Business Registration Number (FBRN), or an allowable religious or cultural exemption.
  • A business that is a legal entity located in Ontario that provides primary food processing for fruit and vegetable crops. Primary food processing involves cutting, cleaning, packaging, storage and refrigeration of raw plant foods to ensure that they are not spoiled before they reach the consumer.
  • A business that is a legal entity located in Ontario and provides one of the following on-farm services where agriculture employees operate within close proximity of one another:
    • chicken catchers
    • corn detasselers
    • hatcheries
    • transporters of agricultural commodities

Available Cost-Share Funding

  • 60 per cent funding of eligible expenses
  • Funding is limited to $15,000 per business
  • Funding is limited to $15,000 per property

Eligible Activities

Activities directly related to COVID-19 that are necessary to address the health and safety of on-farm and primary processing agri-food workers/employees:

  • Minor modifications throughout an agricultural operation, worker/employee housing, or worker/employee transportation systems to promote appropriate safety with regards to physical distancing needs (e.g., physical barriers).
  • Providing workers/employees with rapid COVID-19 antigen testing, personal protective equipment and other approved safety supplies for use throughout an agricultural operation, worker/employee housing or worker/employee transportation systems to prevent disease spread.
  • Cleaning and disinfection throughout an agricultural operation, worker/employee housing or worker/employee transportation systems.
  • Providing arrangements to support worker/employee accommodations and work-site mobility that are necessary to address immediate health and safety issues due to COVID-19.

Eligible Expenses

Incremental expenses specifically required for the implementation of eligible activities that guard against the spread of COVID-19 are:

  • ordered on or after January 1, 2021 and received on or after March 13, 2021
    • goods/services are received, invoiced and paid for prior to the date of submission of an application or November 30, 2021.
  • procured through a transaction with a third-party that is at Arm's Length from the business that incurred and paid for the expense
  • procured through a process that is transparent, fair and promotes the best value for the money expended at competitive prices no greater than fair market value after deducting available discounts
For the following expenses only:
  1. Personal protective equipment (PPE)
    • PPE and other safety supplies for workers/employees (e.g., masks, gloves and other protective gear)
    • There is a limit of $7,500.00 of funding available for PPE expenses.
  2. WIFI Equipment
    • Installation or upgrade of WIFI equipment on the applicant's property directly related to expanding worker/employee access to WIFI within employer-provided housing/accommodations or worker/employee common areas, to enable physical distancing. This excludes computers, tablets, smartphones or monthly WIFI/wireless communication expenses.
      • There is a limit of $10,000.00 of funding available for new/ upgraded WIFI equipment.
      • A strong COVID-related rationale for this expense must be provided.
  3. Physical distancing measures
    • Measures that enable workers/employees to practice physical distancing: minor capital (physical/infrastructure), temporary or permanent modifications (e.g., reconfigurations, shielding, barriers), and rental of temporary structures.
    • Agriculture/agri-food equipment/machinery that would enable physical distancing.
  4. Preventing disease spread
    • Third-party services to help to prevent disease spread (e.g., third-party services to administer COVID-19 testing outside of the quarantine period, perform COVID-19 related medical checks, third-party cleaning services to increase frequency and extent of cleaning, security)
    • Medical equipment (e.g., body temperature remote sensors, thermometers and cameras; COVID-related testing equipment)
    • Cleaning/disinfection equipment and supplies to increase frequency and extent of cleaning
    • Vaccination costs not covered by the Government of Canada or the Ontario Health Insurance Plan (OHIP)
    • Wearable technology specifically designed to promote social/physical distancing, as well as contact tracing for COVID-19 cases, which alerts users/wearers within a workplace who have been in close contact with individuals who have tested positive for COVID-19. This does not include funding for multi-purpose technology such as smartwatches, smart phones or other devices which include an entertainment or communication function.
  5. Accommodations
    • Short-term accommodations (e.g., hotel room rentals, dorm rentals, house rental/lease, trailer purchases) to enable physical distancing best practices and allow workers/employees to attend workplaces
    • Hotel room rentals and dorm rentals are limited to a maximum of $80/day/worker/employee
  6. Transportation
    • COVID-related worksite mobility and transportation expenses to enable workers/employees to access the work site or vaccine clinics and transportation to/from airport to meet quarantine requirements (e.g. car rental/bus rental/taxi services)
  7. Enhanced sanitization and disinfection
    • Innovative sanitization and disinfection techniques and technologies (e.g. UV sterilization technologies) to help prevent the spread of COVID-19
  8. Translation services for training, testing and vaccinations
    • Arm's length translation services required for COVID-related training, testing and COVID-19 vaccinations.
  9. Air circulation and filtration in enclosed work environments
    • New/upgraded COVID-19 related air circulation and air filtration required for enclosed work environments

Ineligible Expenses

  • Expenses to address usual business practices, expansion or any other non-COVID-19 related objectives (includes toilet paper, paper towel, garbage bags etc.)
  • Expenses related to retail or other on-site sales activities
  • Expenses for activities/practices that are not in accordance with any standard or guideline of an appropriate authority (e.g., Ontario Ministry of Labour)
  • Monthly WIFI/wireless communication expenses
  • Purchase of computers, tablets, smartphones
  • Purchase of wearable technology such as smart jewelry, fitness trackers, body mounted sensors for healthcare not related to contact tracing technology
  • Purchase of major capital items, with the exception of agriculture/agri-food equipment/machinery that would enable physical distancing
  • Purchase and construction of buildings that are not portable or relocatable/land purchases
  • Purchase of on and off-road vehicles
  • In-kind contributions
  • Meal expenses
  • Deposits (prepayments) for which goods or services are not yet fully received
  • Employee wages, salaries and overtime payments
  • Accommodation expenses for the isolation due to a COVID-positive test result, or a Public Health Unit/Ministry of Labour, Training and Skills Development order related to COVID-19 ('Self-isolation Period').
  • Expenses of permits and approvals
  • Financing charges, loan and lease interest payments, bank fees and charges as well as debt restructuring or fundraising
  • Taxes, including Harmonized Sales Tax
  • The refund or rebate portion of any expense for which the business receives or is eligible to receive a refund or rebate
  • Costs for the development/update of a business' COVID-19 workplace safety plan
  • Costs incurred in preparing a submission for EAWPP funding
  • Legal fees
  • Professional services not necessary for the eligible activity
  • Expenses for goods and services that are not acquired through a transaction with a third-party that is:
    • transparent, fair and promotes the best value for the money expended at competitive prices no greater than fair market value after deducting available discounts; and
    • at Arm's Length from the farm business
  • Any other expenditure deemed by the Minister to be ineligible
  • Any expenses for which the business has been reimbursed
  • Contractor expenses (e.g. contractor insurance)

Program Category 2

Responsive COVID-19 Outbreak Management

Reimburse eligible applicants who have been impacted by outbreaks of COVID-19 and faced with extraordinary costs related to employee wage supports and worker/employee isolation.

Businesses Eligible to Submit Expenses

Criteria for Employer Business ('Employer')

A business that employs three or more paid employees and is one of the following:

  • An established farm business that is a legal entity and produces agricultural commodities in Ontario under a valid Farm Business Registration Number (FBRN), or an allowable exemption.
  • A business that is a legal entity located in Ontario that provides primary food processing for fruit and vegetable crops. Primary food processing involves cutting, cleaning, packaging, storage and refrigeration of raw plant foods to ensure that they are not spoiled before they reach the consumer.
  • A business that is a legal entity located in Ontario and provides one of the following on-farm services where agriculture employees operate within close proximity of one another:
    • chicken catchers
    • corn detasselers
    • hatcheries
    • transporters of agricultural commodities
Available Cost-Share Funding
  • 100 per cent funding of eligible expenses
Eligible Activities

Activities directly related to COVID-19 outbreaks on-farm and in primary processing operations and on-farm services:

  • Eligible employer businesses are able to claim up to five weeks of wages that have been paid to each worker/employee exclusively for the period of time they were unable to work due to a COVID-positive test result, or a Public Health Unit/Ministry of Labour, Training and Skills Development order related to COVID-19 ('Self-isolation Period'). This does not include wages that were paid to any worker/employee for initial self-isolation when the worker/employee arrived in Canada to start work.
  • Providing alternate accommodations for up to 5 weeks for employees, transportation and incremental meal costs necessary for workers/employees in self-isolation.
  • Providing employees with ancillary accommodation expenses for up to 5 weeks necessary for the employee during self-isolation.

Eligible Expenses

Certain Wage Expenses
  • For wage expenses to be eligible for reimbursement, all of the following criteria must be met:
    • Wages have been paid to each worker/employee exclusively for the period of time they were unable to work due to a COVID-positive test result, or a Public Health Unit/Ministry of Labour, Training and Skills Development order related to COVID-19 ('Self-isolation Period').
    • If the Employer/worker/employee is eligible to receive any other form of wage compensation for the Self-isolation Period, the Employer/worker/employee (as applicable) has applied for that wage compensation; and the amount of any wage compensation the Employer/worker/employee is eligible to receive is disclosed on this Submission Form.
      • Other forms of wage compensation include but are not limited to benefits received from the Workplace Safety Insurance Board (WSIB) and the Canada Emergency Response Benefit (CERB) or Canada Recovery Sickness Benefit Program.
    • Wage claims do not exceed the ordinary amount of wages each worker/employee would have earned from the Employer had the worker/employee been able to work, less the amount of any other form of wage compensation that the Employer/worker/employee received or is eligible to receive.
    • Cumulatively wages claimed do not exceed the amount of wages the Employer has paid each worker/employee, less the amount of any other form of wage compensation that the Employer/worker/employee received or is eligible to receive.
    • Wages were paid to each worker/employee for a Self-isolation Period that occurred between March 13, 2021 and November 30, 2021.
    • Wages were paid only to workers/employees that are at Arm's Length from the Employer.
    • Wages were not paid to any worker/employee whose wage expenses have already been reimbursed or are requested to be reimbursed for the maximum number of weeks of self-isolation eligible for reimbursement (i.e., five weeks, whether consecutive or not consecutive).
    • Wages being claimed for reimbursement are not the wages that were paid to any worker/employee for initial self-isolation when the worker/employee arrived in Canada to start work.
    • If a temporary foreign worker/employee, wages were not paid to any such worker/employee for initial self-isolation when the worker/employee arrived in Canada to start work.
Expenses for Employee Accommodation during Isolation
  • Certain incremental costs directly related to the isolation period of the employee (i.e., Accommodations, Transportation, and Meal Costs).
    For expenses for worker/employee accommodations to be eligible for reimbursement, all of the following criteria must be met:
    • Invoices, receipts, proof of payment for all expenses must be submitted.
    • Incremental expenses are for arrangements for worker/employee accommodations and transportation (including ancillary expenses), and meal costs necessary for self-isolation, that were incurred and paid by the Employer to support employees:
      • for only the period of time they were unable to work due to a COVID-positive test result, or a Public Health Unit/Ministry of Labour Training and Skills Development order related to COVID-19 ('Self-isolation Period');
      • for a Self-isolation Period that occurred between March 13, 2021 and November 30, 2021 ; and
      • not for a worker/employee whose expenses have already been reimbursed or are requested to be reimbursed for the maximum number of weeks of self-isolation eligible for reimbursement (i.e., five weeks, whether consecutive or not consecutive).
    • Expenses were procured exclusively through:
      • a transaction with a third-party that is at Arm's Length from the business that incurred and paid for the expense; and
      • a process that is transparent, fair and promotes the best value for the money expended at competitive prices no greater than fair market value after deducting available discounts.
  • Expenses for meals:
    • are incremental expenses that the Employer incurred as a result of worker/employee self-isolation and would not have incurred otherwise
    • groceries, prepared meals and restaurant food only
    • do not include alcohol; and
    • do not exceed $45.00 per day per worker/employee (including delivery charges, taxes and gratuities).

Ineligible Expenses

  • Expenses for accommodation or wages that were already paid or eligible for payment to any worker/employee for initial self-isolation when the worker/employee arrived in Canada to start work
  • Expenses for accommodations or wages that were paid or eligible for payment to any work/employee due for an extension to the federal mandated quarantine for any reasons such as tests being lost, misplaced or unavailable.
  • Expenses to address usual business practices, expansion or any other non-COVID-19 related objectives
  • Expenses for activities/practices that are not in accordance with any standard or guideline of an appropriate authority (e.g., Ontario Ministry of Labour)
  • Financing charges, loan and lease interest payments, bank fees and charges as well as debt restructuring or fundraising
  • Taxes, including Harmonized Sales Tax
  • The refundable or rebate portion of any expense for which the business receives or is eligible to receive a refund or rebate
  • Costs for the development/update of a business' COVID-19 workplace safety plan
  • Costs incurred in preparing a submission for EAWPP funding
  • Legal fees
  • Professional services not necessary for the eligible activity
  • Expenses for goods and services that are not acquired through a transaction with a third-party that is:
    • transparent, fair and promotes the best value for the money expended at competitive prices no greater than fair market value after deducting available discounts; and
    • at Arm's Length from the business within the criteria set out in section 251 of the Income Tax Act (Canada)
  • Any other expenditure deemed by the Minister to be ineligible
  • Any expenses for which the business has been reimbursed
  • Contractor expenses (e.g. contractor insurance)

Terms and Conditions

How to Apply?
  • Eligible businesses must complete and submit an application form in accordance with the instructions and using the software specified on the form, including all required supporting documentation.
  • Required supporting documentation includes a copy of the business' written COVID-19 workplace safety plan that documents steps in place to limit the spread of this disease throughout the operation For more information about developing a COVID-19 workplace safety plan, you may wish to visit: Develop your COVID-19 workplace safety plan.
  • After receipt of the application and a file number is assigned, businesses will be able to complete and submit a claim form with eligible expenses incurred to request reimbursement provided the intake is open to accept claim forms and funding is available.
  • Applications must be received no later than November 30, 2021 at 11:59pm. Applications will be assessed on a continuous basis, while funding is available or until November 30, 2021 at 11:59 pm .

Application for Project Category 1: Workplace COVID-19 Prevention

Application for Project Category 2: Responsive COVID-19 Outbreak Management

Assessment Process

  • All complete applications received are evaluated based only on the information submitted. Applications will not be considered if they do not meet eligibility criteria or if they are incomplete. This includes registration to the Transfer Payment Common Registry.
  • Applicants are not entitled to funding.
  • Funding is limited. Complete applications that meet all eligibility criteria will only be considered while funding is available.

Submitting a Claim

  • To request reimbursement for eligible expenses, eligible businesses must complete a claim form and provide all required documentation outlined on the form.
  • Businesses may submit multiple claim forms to request reimbursement for eligible expenses up to November 30, 2021, provided the business has not reached the maximum funding limit or funding is still available.
  • Claims are received and assessed on a continuous basis, while funding is available for applications received on or before November 30, 2021 at 11:59 pm.
  • Final claims must be submitted no later than December 10, 2021 at 11:59 pm.
  • The Ministry may request any additional information from the applicant that it considers necessary and reserves the right to inspect and verify costs and/or equipment associated with claim.
What the Claim Form must contain:
  • Completed Claim Form
  • Copies of all paid invoices/receipts
    • Order/invoice date is required
      • If the item was not received when ordered/invoiced, proof of date of receipt of items (shipping and receiving documents)
  • Payroll records if applicable
  • Proof of payment must verify
    • Who paid
    • Who received payment
    • The amount of payment
    • The date of payment

Definitions

Ancillary expenses: Expenses for accommodation and transportation include but are not limited to:

  • Third party security, translator costs during isolation
  • Third party services to help to prevent disease spread (e.g., third-party services to COVID-19 testing outside of the quarantine period, perform COVID-19 related medical checks, third party cleaning services to increase frequency and extent of cleaning, security
  • PPE required for isolation/ transportation

Arm's Length: an entity that is not related, not affiliated, or otherwise controlled by another member or members within the criteria set out in section 251 of the Income Tax Act (Canada). If you have any questions about whether a supplier meets this requirement, please contact OMAFRA at 1-877-424-1300.

Worker/Employee: any person paid by the business and who receives a T4 slip from the business and is at arm's length from the business

Terms and Conditions

In order to be considered for funding under the Enhanced Agri-Food Workplace Protection Program ('the Program'), an eligible business must agree to be bound by the Terms and Conditions herein.

The business must be a legal entity that meets all eligibility requirements as set out above.

The individual who submits the application form must be a person who is authorized by the eligible business to submit the form on behalf of the eligible business and to bind the eligible business to the contents herein. The eligible business is referred to as the business below.

By submitting the form, the individual is:

Certifying to
  • Having read, understood and abided by all Program requirements, as well as being in agreement to continue to abide by all Program requirements. These requirements include that:
    • It was necessary for the business to incur each expense submitted in order to address an immediate health and safety issue impacting the business that is directly related to COVID-19 and listed in the Program Guideline.
    • No ineligible expenses (as listed in the Program Guideline) are being submitted.
    • Health and safety measures related to each expense submitted are in place at the time of submission, or otherwise will be put in place no later than 30 days after the date the form is submitted.
    • Expenses submitted were ordered by the business on or after January 1, 2021 and received on or after March 13, 2021.
    • Each expense submitted has already been invoiced to the business, received by the business and paid for by the business.
    • Each expense submitted was incurred by the business through a transaction with a third party that was:
      • At Arm's Length, namely an entity that is not related, not affiliated, or otherwise controlled by another member or members within the criteria set out in section 251 of the Income Tax Act (Canada); and
      • Transparent, fair, and promotes the best value for the money expended at competitive prices no greater than fair market value after deducting available discounts.
    • All information submitted on the application form is true and complete, to the best of your knowledge, belief and understanding.
    • The business is in compliance with all Requirements of the Law, namely all applicable statutes, regulations, by-laws, ordinances, codes, official plans, rules, approvals, permits, licenses, authorizations, orders, decrees, injunctions, directions, agreements and Program Guidelines.
    • Amounts of funding sourced from federal, provincial and municipal governments for a submitted expense do not, and will not, exceed 100 per cent of the amount of the expense.
    • The business does not currently owe any money to Ontario, or a description of the business' debt to Ontario is attached to the application form.
    • No officer, director or employee of the business, or other beneficiary of the expenses, is a current or former federal public office holder or federal public servant, or, if any officer, director or employee of the business is a current or former federal public officer holder or federal public servant, they are in compliance with the Conflict of Interest Act, the Conflict of Interest Code for Members of the House of Commons, the Values and Ethics Code for the Public Sector, and the Policy on Conflict of Interest and Post-Employment, as applicable.
Certifying that the business
  • Will retain all records relating to any payments made to the business, including all invoices and proof of payment in an organized and business-like manner for at least seven (7) years from the date the application form was submitted.
  • Will consent to Ontario publishing information about the health and safety measures ('Activities') funded including the amount of funding the business has been approved to receive and/or has received, and the nature and results of any Activities funded, along with the business' name.
  • Will use as part of its Activities and retain ownership, possession and control of any tangible asset with a fair market value of over $10,000 purchased, contributed, constructed, developed or otherwise acquired by the business under this Program for at least two years following acquisition. For greater certainty, this includes refraining from leasing or otherwise encumbering these tangible assets. Further, 'fair market value' means the highest price that would be agreed to in an open and unrestricted market between knowledgeable, informed and willing parties acting at arm's length, who are under no compulsion to transact.
  • Has received and is in possession of clear evidence that any relevant union or health and safety committee for the business or property supports the business' written plan documenting steps in place to limit the spread of COVID-19.
Acknowledging and accepting that
  • Ontario reserves the right to refuse to accept the application form where it is not completed to Ontario's satisfaction.
  • Funding is provided through a discretionary, non-entitlement program and the business is not entitled to funding merely as a consequence of submitting an application form. Payment is subject to Ontario having sufficient money within its existing budget, including receiving all the necessary appropriations from the Ontario Legislature; the business and the business' Activities satisfying eligibility criteria and eligible expense criteria; and the business' compliance with all terms and conditions.
  • If it is determined the business has received a payment the business was not eligible to receive, through administrative error or otherwise, the business will repay any and all payments that the business was not eligible to receive as well as any surplus funding.
  • Any payments made to the business may be subject to recovery or offset against the business' pre-existing debts to the Crown in Right of Ontario. Ontario may charge interest on any money owing by the business at the then current rate charged by Ontario on accounts receivable.
  • Ontario including the respective Ministers, directors, officers, agents, employees or representatives (as applicable), shall not be liable for any damage or loss whatsoever, or howsoever arising, including damage or loss arising from any advice, opinions, representations, warranties or the provision of information.
  • The rights and obligations under the Program are governed by Ontario law. The Courts of Ontario will have exclusive jurisdiction over any proceedings related to the Program.
  • The information provided may be used and disclosed to conduct audits, enforce the terms and conditions of the Program, confirm that the person in receipt of payments under the Program paid taxes on the payments, and collect any debt owing.
  • The information, with the exception of the Social Insurance Number (SIN) provided by sole proprietors, members of unincorporated entities and partners in a partnership where they do not have Canada Revenue Agency business numbers, may be used and disclosed to, amongst other things, verify compliance with other provincial and federal funding initiatives, confirm the information provided, verify eligibility and ensure there is no duplication of funding.
  • The information provided may, with the exception of the SIN, be subject to disclosure under the Freedom of Information and Protection of Privacy Act (Ontario) or the Access to Information Act (Canada).
  • Any money received under the Program is for the administration of a social or economic program or for the provision of direct or indirect support to members of the public in connection with social and economic policy.
Consenting to the following on behalf of the business
  • To provide accurate, timely and full information, including supporting documentation, to Ontario and notify Ontario immediately in the event there are any changes to the information provided.
  • To provide Ontario and their authorized representatives with any information or access to a person, place or thing within the timelines provided by Ontario or its authorized representatives.
  • To comply with onsite field inspections and/or audits by Ontario and Ontario's authorized representatives upon notice, and during normal business hours, to verify eligibility, and to evaluate compliance with the requirements of the Program.
  • To comply with reviews by Ontario of information related to other programs and initiatives delivered by, or for, Ontario in which the business is enrolled or has applied.
  • The use of the business' name and contact information by Ontario to contact the business for the purpose of evaluating the effectiveness and efficiency of programming, or for any other similar purpose.
  • To acknowledge Ontario's support in the following manner where the business receives funding under this Program: "The [insert what health and safety COVID-related measures were funded] is funded by the Ontario Ministry of Agriculture, Food and Rural Affairs"

In the event of a conflict between anything set out in Guidelines and the Minister's Order 0004/2020 under which this Program is created, the Minister's Order will prevail.

Errors and Omissions Excepted.

Further Program Terms and Conditions and General Qs & As

Q. Who determines whether the Workplace Safety Plan is adequate and is that a requirement in order to receive funding through this program?

In order to be reimbursed for incurred expenses, employers must submit a copy of a written plan documenting steps in place to limit the spread of disease throughout the operation.

The written plan must be supported by the relevant union or health and safety committee, if applicable.

Staff from the ministry may follow-up with employers with questions about their safety plan.

For more information about developing a COVID-19 Workplace Safety Plan, you may wish to visit: Develop your COVID-19 workplace safety plan.

Q. What information must I provide as part of the application process?

Employers must have a written plan documenting steps in place to limit the spread of disease throughout the operation.

For more information about developing a COVID-19 Workplace Safety Plan, you may wish to visit: Develop your COVID-19 workplace safety plan.

The written COVID Safety plan must be supported by the relevant union or health and safety committee, if applicable.

Employers must complete and submit forms according to the instructions given on the form. After receipt of an eligible application, you may complete claim forms to request reimbursement for eligible expenses. You may continue to complete claim forms provided the intake is open to accept claims and you have not received the maximum funding allowed in the project category.

Q. How do I determine how many workers/employees I have?

The number of workers/employees includes any person paid by the business and who receives a T4 slip from the business.


For more information:
Toll Free: 1-877-424-1300
E-mail: ag.info.omafra@ontario.ca