Region: Ontario

Other Criteria: All corporations or unincorporated businesses with a permanent establishment in Ontario., Must be subject to Ontario corporate income tax or Ontario personal income tax., Hire students enrolled in a qualifying post-secondary co-operative education program from an eligible educational institution (Ontario universities/colleges, The Michener Institute of Applied Health Sciences, The Ontario College of Art and Design, Redeemer University College)., The work placement must be developed or approved by the eligible educational institution., The student must be engaged in productive work, not just an observer., The work placement is at least 10 consecutive weeks (for non-internship programs) or not less than eight but no more than sixteen consecutive months (for qualifying internship programs)., The student must be paid for the work performed., The employer must supervise and evaluate the student's job performance., The educational institution must monitor the student's progress., The qualifying co-operative education program must formally integrate students' academic studies with work placements and lead to a post-secondary degree, diploma or certificate., For non-internship programs, the total time spent in mandatory work placement(s) must be at least 30% but not more than 75% of the total time in required academic study, and at least half of the placements must be mandatory., For internship programs, the total time spent in the optional work placement must be at least 30% but not more than 75% of the time spent in required academic study.