Is worker an employee (of anyone) whose work or duties are primarily manual or physical?
Is worker engaged in “preparation or installation” of ITC-eligible property at ITC claimant’s work site (“P&I Work”)?
Yes
Labour requirements N/A
Labour requirements N/A.
Prevailing wage requirement must be met for work on preparation or installation of ITC-eligible property at ITC claimant's work site
Worker's hours spent at ITC claimant's work site on preparation or installation of ITC-eligible property included in denominator of 10% apprenticeship test, if worker's normal duties are (or equivalent to) a Red Seal trade.
No
No
Yes
Worker is a “covered worker” in respect of whom labour requirements apply*
Labour Requirements: Overview
* Business visitors to Canada in s. 187 of IRP Regulations excluded, as are administrative, clerical or executive workers.