Poultry and Egg On-Farm Investment Program: Applicant guide

Applicant guide

Purpose of this guide

This guide will:

1. help you determine if you may be eligible for funding from Agriculture and Agri-Food Canada (AAFC) under the Poultry and Egg On-Farm Investment Program (PEFIP)
2. provide instructions and explanations to assist you in registering with the program and completing a project application

1.0 About the Poultry and Egg On-Farm Investment Program

PEFIP is a 10 year program (beginning 2021-2022) providing almost $647 million to help supply-managed poultry and egg producers adapt to market changes resulting from the implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). The program supports on-farm investments in:

• increasing efficiency or productivity
• improving on-farm food safety and biosecurity
• improving environmental sustainability
• responding to consumer preferences (improving animal welfare, adopting alternative housing systems, transitioning to organic production, etc.)

PEFIP provides non-repayable contributions, and offers producers flexibility to seek funding for eligible activities that started on or after March 19, 2019.

1.1 Eligible applicants

AAFC works with the national and provincial organizations who represent the poultry and egg sectors to establish and confirm eligible producers.

To be eligible, applicants must:

• be an individual and/or legal entity capable of entering into legally binding agreements or contracts
• have held quota/shares of provincial production on January 1, 2021
• be one of the following types:
  • Poultry and/or egg producers holding quota
  • Poultry and/or egg producers licensed, or equivalent, by a provincial marketing agency
  • Atlantic Canada Hatching Egg Producers
  • Poultry and/or egg producers under new entrants programs with loaned quota and/or whole-farm leases with loaned quota at the time of the calculation

Poultry and egg producers not identified above, and educational and/or academic institutions holding quota are ineligible.

The term 'poultry and/or egg producers' includes Canadian:

• chicken producers
• turkey producers
• turkey breeders
• egg producers
• broiler hatching egg producers

1.2 Eligible activities

All activities must relate to one or more of the following 4 program objectives, that is on-farm investments in:

• increasing efficiency or productivity
• improving on-farm food safety and biosecurity
• improving environmental sustainability
• responding to consumer preferences (improving animal welfare, adopting alternative housing systems, transitioning to organic production, etc.)

A project may be any combination of eligible activities that contributes to achieving the program's objectives.

Eligible activities include, but are not limited to:

• hiring of external expertise to assess how the poultry and/or egg farm enterprise can improve efficiencies and productivity
• construction of new infrastructure or expansion of infrastructure
• building retrofits
• purchase of equipment and/or fit-ups of current facilities related to the installation and operation of equipment
• conversion of poultry housing system
• shipping, transportation and installation of eligible assets/materials (for example, construction materials, equipment, commercial off-the-shelf software and IT infrastructure)
• training related to other eligible project activities

1.3 Eligible costs

Eligible costs are the costs directly related to the project and must respect all conditions and limitations set out in this Applicant guide, and the Contribution Agreement, if the project is approved.

Eligible types of costs include:

1. Costs of Capital Assets including:

• planning, design and construction of new infrastructure
• architectural and engineering plans of new infrastructure and retrofits
• construction permits/licenses
• the acquisition of commercial off-the-shelf software that pertains to poultry and/or egg production
• equipment and accessories pertaining to poultry and/or egg production
• utility provider fees related to set up of new infrastructure

Note: Used equipment purchased through private sale is ineligible. The program will accept used or refurbished equipment purchased from commercial retailers and/or authorized resellers.

2. Contracted Services, for example:

• Consulting fees for the planning and redesign of current facilities (Note: Consultant fees are only eligible if the application also includes the implementation of some or all of the consultant's report/recommendations)
• Labour, tool rental, machinery rental and material pertaining to
  • new infrastructure and retrofits
  • transportation and installation of eligible assets/materials
• Transportation and installation costs of the eligible assets/materials
• Required training to properly operate the eligible equipment, accessories and commercial off-the-shelf software

3. Salaries and benefits that pertain to:

• transportation and installation of eligible assets/materials
• new infrastructure and retrofits

4. Non-recurring costs that modernize operations, increase efficiency, biosecurity, environmental sustainability, and/or meet changing consumer demands.

Costs must not include any refundable portion of Goods and Services Tax/Harmonized Sales Tax (GST/ HST), value-added taxes, rebates, refunds, or trade-in values.

1.3.1 Retroactivity

The program allows applicants to apply for projects that have already started, or have been completed, subject to certain conditions.

Applicants may apply for eligible activities that started on or after March 19, 2019 ("retroactive activities") and costs that were incurred on or after March 19, 2019 ("retroactive costs").

While the program allows for retroactive activities and costs to be submitted, the applicant assumes the risk of not being reimbursed if:

• the project is not approved
• the costs deemed ineligible

Any costs incurred prior to the establishment of a Contribution Agreement are incurred solely at the applicant's risk without obligation of payment by AAFC.

1.4 Ineligible costs

Ineligible project costs are, but not limited to, the following:

• Activities starting or any costs incurred before March 19, 2019, or incurred after March 31, 2031
• The purchase of quota
• Animal purchases (replacing or increasing flock)
• Tractors, loaders (including skid-steer loaders), and related equipment if not primarily for poultry and egg production
• General farm use costs (such as pick-up trucks)
• Used equipment purchased through private sale (used or refurbished equipment purchased through commercial retailers or authorized resellers is eligible)
• Spare parts
• Cost to replace equipment on a like-for-like basis (cost to upgrade equipment is eligible)
• Equipment for geese, ducks or other non-supply managed uses
• Compliance with the Impact Assessment Act (IAA), if applicable
• Refundable portion of Goods and Services Tax/Harmonized Sales Tax (GST/ HST), value-added taxes or other items for which a rebate or refund is received
• Supplier rebates, refunds, discounts;
• Share of costs being reimbursed under an existing federal, provincial, territorial or municipal program
• Acquisition of land or existing buildings
• Capital assets not specifically required for the project
• Any costs which cannot be directly tied to the project and which are part of ongoing operations including normal salaries and benefits
• Business goodwill
• Legal fees
• Hospitality (for example, alcohol, meals, entertainment, and gifts)
• Clothing
• On-going support costs for items such as software licenses, troubleshooting and upgrades; and machinery maintenance or repair
• Post-production costs
• Planning costs to apply for funding, administration costs to process invoices, and other internal costs
• Marketing costs
• Any portion of any cost that, in AAFC's opinion, exceeds the fair market value for that cost item
• Project activities pertaining to supporting industry efforts to lobby or influence governments
• Surcharges or penalties incurred as a result of late payment of an invoice
• Banking/credit card fees and interest charges
• Bartering
• Any other costs incurred by eligible applicants and not otherwise listed as eligible, may be ineligible for reimbursement

Expenses identified as ineligible may be identified during the project assessment and/or processing of a claim for expense reimbursement.

1.5 Funding and cost-sharing

1.5.1 Maximum funding

The program seeks to ensure the fair distribution of funding across all eligible producers in the poultry and egg sectors based on the projected impact of market access concessions made under the CPTPP.

PEFIP funding will be allocated by sector (chicken, turkey, eggs, and hatching eggs) and by province according to the provincial shares of the national quota/production as identified by each sector's national marketing organization. An applicant's maximum funding amount, or share of the program budget, will be determined based on their share of provincial quota/production as identified by their respective provincial marketing board.

Producers' share of quota/production will be determined based on quota holdings on January 1, 2021.

Applicants must register with the program and have their license information verified to confirm their maximum funding amount. For details on the registration process, please refer to Section 2.1.

Intergenerational farm transfers

The PEFIP funding allocation is not transferrable to a producer that did not hold quota/share of production on January 1, 2021, with the exception of intergenerational transfers of quota/share of production. In such cases, the producer to which the allocation would be transferred must be a "child" consistent with the definition used by the Canada Revenue Agency (CRA) for intergenerational farm transfers.

CRA defines "child" to be:

• a child, grandchild, or great-grandchild of an individual or of that individual's spouse or common law partner, or a person who has been fully dependent on the individual before the person attained the age of 19 years.

Current/new owners will be responsible for requesting the reallocation of funds and providing PEFIP with supporting materials, documenting the completion of the transfer of quota/share of production. Contact the program for more details.

Eligibility for splitting Poultry and Egg On-Farm Investment Program funding allocations

Splitting PEFIP funding allocations will only be eligible in instances where the original owners of the initial license remain owners under the new split structure. Also, the new split structure should result in the same share of quota/production that was used to determine the original PEFIP funding allocations (quota/share of production from January 1, 2021). PEFIP funding allocations sales and transfers to other parties are not eligible.

If a partnership or group of owners requires a splitting of the PEFIP funding allocations, they must first notify their provincial marketing board to request splitting of the quota/share of production. For example, a partnership dissolves and the assets are divided by the owners at 60% to Owner A and 40% to Owner B. The owners must notify their provincial marketing board to split ownership of quota/share of production to 60% and 40% respectively.

After the quota/share of production has been split, the owners must notify the program to split the PEFIP funding allocations. The owners must provide the reason for the request, identify the proportions to be assigned to each party and provide supporting documentation as requested (such as, relevant/new license numbers, articles of incorporation, etc.).

The program will confirm the ownership split request with the provincial board and once confirmed, the program will reflect the quota/share of production splitting by splitting the PEFIP funding allocations in the PEFIP Online System in proportion to the quota/share of production amount associated with the new/adjusted license numbers.

1.5.2 Cost sharing

Eligible project costs will normally be shared between AAFC and the applicant as follows:

• a maximum of 70% AAFC and a minimum of 30% applicant

Subject to eligibility criteria AAFC may provide up to 85% of eligible project costs for Young Producer(s) who were 35 years old or younger on January 1, 2021 (regardless of how old they are at the time of application).

When including funds from other government sources to meet the applicant's share of eligible costs, the stacking limit must be respected. The stacking limit refers to the maximum level of total Canadian government funding (federal, provincial/territorial, and municipal) a successful applicant can receive towards the total eligible costs of a project.

The maximum level of total government funding cannot exceed 85% of eligible costs per project.

1.5.3 Sources of funding

Applicants must clearly indicate all sources of funding for the project (for example, other program funding). Sources of funding can be comprised of cash contributions from other sources including those from:

• the applicant
• other federal government departments, agencies, and Crown corporations
• provincial/territorial government departments, agencies, and Crown corporations
• municipal governments
• industry/partners

The applicant's portion of the cost-share must be cash contributions. In-kind contributions are ineligible.

2.0 Application process

The Poultry and Egg On-Farm Investment Program Online System (PEFIPOS) is the primary method to submit project application forms, claims and supporting documentation to the program. The PEFIPOS simplifies these processes for applicants, making it faster for information to get to the program.

Applicants who are unable to access the PEFIPOS may contact the program to receive and submit the necessary forms through alternate formats.

2.1 Register with the program

Prior to submitting a Project Application, you must first register with the program using the PEFIPOS. The purpose of PEFIP's registration process is to validate your license information, to confirm your maximum funding amount under PEFIP. Your maximum funding amount is based on your share of provincial quota/production on January 1, 2021, as identified by your respective provincial marketing board.

Applicants may be required to provide additional documentation (for example, license documents) as part of their registration validation. For information on where to find your license number and related documentation, please refer to Annex C.

For producers with more than one license, please refer to Annex A for more details on conditions and other considerations for registering multiple licenses.

In the PEFIPOS, registration involves:

• creating a "User" profile for yourself, and then
• creating a program "Participant" profile for the entity (that is, the individual, business, partnership or trust) that holds the license and that will apply for project funding.

Multiple users may have access to a Participant profile to work together on an application or claim.

2.2 Submit a Project Application

Once the program validates the information in your registration, you will be provided with your maximum funding amount and can submit a Project Application.

You may submit more than one Project Application at the same time, so long as the total of funding requested in all applications does not exceed their maximum funding amount.

In the PEFIPOS, an applicant's maximum funding amount(s) will appear in the Participant's dashboard, and in the Budget Section (Tab 3) of a Project Application, after a Participant registration has been validated by the program.

The program will acknowledge receipt of your Project Application. You should not consider your application as submitted to the program until you receive an acknowledgement notice. It can take up to 3 business days to receive an acknowledgement from PEFIP that your submission has been received through the PEFIPOS.

The submission of a Project Application creates no obligation on the part of Agriculture and Agri-Food Canada to provide funding for the proposed project.

2.2.1 Supporting documentation for eligible costs

Applicants must provide supporting documentation (such as quotes, invoices, receipts, and proof of payment) to substantiate all costs included in the Project Application with the exception of costs for Salaries and Benefits. Please refer to Annex B for more details.

All documentation must be legible. Legible, scanned images or pictures of paper documents that are maintained in electronic format are acceptable. Documents can be submitted in electronic format and attached to the Project Application in the PEFIPOS. It is the applicant's responsibility to ensure that documents are scanned properly and are legible and complete. Illegible and/or incomplete documents may result in rejection of a Project Application.

Applicants must retain the originals, in case of an audit. Refer to Section 2.4 for more details.

For each planned cost (a cost not yet incurredFootnote+, or incurred but not yet paid), the applicant must provide copies of quotes, estimates, contracts, or – in the case of costs incurred but not yet paid – invoices.

• Documentation must show a total amount
• Documentation for equipment costs must detail the per unit purchase price
• Notations must be made on the documentation if funding for only a portion of the total amount is being requested
• The name of the individual/organization providing the estimate/quote/contract/invoice should be clearly noted
• Documentation must indicate that the cost will be incurred (or was incurred) within eligible project start and completion dates (refer to Section 1.2 for more details)
  • Where a signed contract is being provided as supporting documentation, the date(s) of signature must be within eligible project dates

For each actual cost (a cost that has been incurred and paid), the applicant must provide:

1. Copies of the receipts or invoices.
   • Date(s) of the receipt/invoice must indicate that the cost was incurred within eligible project start and completion dates (refer to Section 1.2 for more details)
   • The receipt/invoice must show the total amount of the purchase
   • The receipt/invoice should include a clear description of goods and services provided
   • The receipt/invoice for equipment costs should detail the per unit purchase price
   • Notations must be made on the receipt/invoice if funding for only a portion of the receipt/invoice amount is being requested
   • The name of the Biller/Supplier company must be noted
   • Invoices should include an invoice number and have a "billed to" name that matches the name of the Participant
2. Copies of proof of payment, such as:
   • Combination of bank statement and front of cheque
   • Cancelled cheque (Copy of both front and back of cheque)
   • Credit card statement showing account holder, supplier (as per invoice), amount paid, and date
   • Electronic deposit transfer notice detailing the biller/supplier, and amount paid

On all copies, applicants should redact (blackout) account information and details of unrelated transactions (for example, on receipts and bank/credit card statements).

Applicants planning to use paper money payments / cash transactions for payment of eligible costs must ensure they have sufficient documentation and proof of payment (such as printed receipts or signed acknowledgements by the Biller/Supplier of receipt of payment).

2.2.2 Additional requirements for the Project Application

Where applicable, applicants are required to provide:

• A copy of the organization's Articles of Incorporation (or other similar documentation in respect of a cooperative or trust)
  • The copy is required when an applicant is not applying as an individual. Articles of Incorporation are issued and filed, respectively, by or with the provincial, territorial or federal government that documents the applicant's status as a legal entity. The Articles of Incorporation should match the records of an applicant's provincial marketing board.
• Proof of financing:
  • Proof of financing includes documents or bank statements detailing an applicant's contribution towards the total project costs, and confirming the applicant has the financial ability to complete the project.
• Proof of activity: Proof of activity is required when the applicant is applying for activities already completed at the Project Application submission. Proof of activity includes:
  • Pictures of all assets purchased under the project
  • Pictures of any installation of the above-noted assets
  • Pictures of any completed new infrastructure and retrofits/expansions of existing infrastructure under the project
  • Copies of any reports produced by consultants hired under the project

Project plans, pictures and diagrams displaying what is intended to be done through the project are encouraged and can be attached to the Project Application.

Confidentiality: It is the applicant's responsibility to clearly identify, on any documentation submitted to AAFC, the information that is considered commercially confidential. This information will not be disclosed unless required by law, including the Access to Information Act, or upon the express authorization of the applicant.

2.3 Assessment and approval

Once you have submitted your application, the application will be assessed against the following:

• completeness of the Project Application
• eligibility criteria
• proposed costs for eligible activities

The technical and financial viability of the project may also be assessed, as well as environmental considerations (such as environmental effects and risks related to the project) and other risks.

2.3.1 Assessment priorities

Should the program experience peak periods in the intake of applications, the order in which Project Applications may be assessed will take into consideration:

• the order in which applications were received
• the project completion date, with the aim of providing successful applicants with their reimbursements as close as possible as to when their project was/is due to be completed
• provincial and sectoral distribution, to help ensure the fair distribution of funding across all provinces and sub-sectors for each of the program's 10 years
• project size, to help ensure the fair distribution of funding across both small and large producers for each of the program's 10 years

The order in which applications could be assessed may only affect the timing of a successful applicant's reimbursement for a completed project – it will not affect the opportunity for the project to be assessed and approved for funding.

Under PEFIP, each eligible producer will be notionally allocated an amount proportional to their share of production on January 1, 2021, for which they are able to apply whenever they are ready to invest. If the number of applications received for a program year exceeds that year's funding, projects received will still be assessed and can be approved for reimbursement in a later program year.

2.4 Contribution Agreement

Successful applicants will receive a Contribution Agreement from AAFC outlining the level of funding awarded as well as instructions on how to register for Direct Deposit.

Contribution Agreements with AAFC contain Information Management, Retention and Access provisions which require that applicants retain records for seven (7) years after the date of expiration or early termination of the funding agreement with AAFC, whichever comes later.

2.5 Claim for reimbursement/Financial Report

Instructions on how to complete a claim (also referred to as a financial report) will be provided once a countersigned Contribution Agreement has been returned to AAFC.

Project Applications for fully retroactive projects may be considered to be claims, and therefore applicants who submit a Project Application for a fully retroactive project may not be required to submit a separate claim for reimbursement. In such cases, applicants will be informed that a claim is not required when they receive their Contribution Agreement from AAFC.

When submitting a claim for eligible costs and where applicable, recipients must attach copies of the following supporting documentation:

• receipts or invoices
• proof of payment
• proof of activity

Please see Section 2.2.1 for more details on the requirements of supporting documentation for eligible costs.

2.6 Payment issued

You will receive a payment by direct deposit or cheque once the claim documentation is received and processed by AAFC.

For recipients who have registered for Direct Deposit:

• Once a claim has been approved for payment, the recipient will be notified of a test payment and requested to confirm receipt
• Once confirmation of the test payment is received, the balance of the payment will be made within 30 business days

In most cases, AAFC will make one payment per project, once all project activities are completed and eligible costs are incurred and paid by the recipient.

Cases where more than one payment per project may be made include:

• projects where the PEFIP contribution would be larger than $250,000
• if requested by the Minister (as specified in the Contribution Agreement)

In such cases where more than one payment per project may be made, additional reporting requirements (such as progress reports, interim performance and financial reports) will be outlined in the Contribution Agreement.

2.7 Service standards

AAFC's goal is to:

• respond to general inquiries made to the program's phone number or email address before the end of the next business day
• process your application within 100 business days
• process your payment within 30 business days upon receipt of a completed claim form and signed Contribution Agreement

3.0 Notes

3.1 Environmental considerations

Applicants must provide details on environmental considerations for their project in the Project Application.

• All projects must comply with the Impact Assessment Act (IAA), the applicability of which will depend on the type of activities being undertaken as part of the project and the project location(s). Applicants will therefore be asked in the Project Application to indicate whether the project is on federal land. The definition of federal land can be found in the legal text of the Act.
• If a project is on federal land, the applicant will be asked to clarify the project location(s), including the legal land description(s) (for example, GPS coordinates), ownership parcel, reserve name, or other applicable physical description. AAFC staff will follow-up with the applicant for further details and/or to clarify, as required. AAFC will provide guidance on potential federal environmental legislation requirements.
• Applicants will be asked to provide details on whether the project has any negative environmental effects and/or risks, and if relevant any related mitigation measures. Negative environmental effects and risks can include those related to air emissions, soil erosion, noise, effluent, waste water, solid waste, odor, construction, rare species and related habitat, nearby water bodies, and any public concern. AAFC reserves the right to request additional information.
• Applicants will also be asked to acknowledge that they are in compliance with any federal, provincial/territorial or municipal environmental laws and regulations. This includes obtaining any permits, or approvals before any project construction begins (this does not include planning stages). Copies of authorizations or permits might be required by AAFC during the application assessment or at the claim stage.

If AAFC identifies any environmental requirements, including further environmental analysis or those related to the IAA, a project may be conditionally approved pending the completion of all requirements (for example, development and agreement to mitigation measures, obtaining environmental authorizations or permits, etc.).

4.0 Contact information

For more information on the Poultry and Egg On-Farm Investment Program, please contact us by:
Email: aafc.pefip-pifvo.aac@agr.gc.ca

Telephone: 1-877-246-4682
TTY: 613-773-2600
Fax: 1-877-949-4885

Mail:

Agriculture and Agri-Food Canada
Poultry and Egg On-Farm Investment Program (PEFIP)
1341 Baseline Road
Tower 7, 7th Floor
Ottawa, ON K1A 0C5

Annex A: Registering multiple licenses

For producers with multiple licenses in the poultry and egg sectors, there are several conditions and considerations for registering multiple licenses with PEFIP. For example, how a producer registers their licenses with the program can impact the producer's ability to combine funding amounts for larger products or mandates how project accounting (incurring and paying costs) must be managed for all projects. See the following for more details.

A reminder that producers must register the entity (such as the individual, business, partnership or trust) that will apply for project funding, as a Participant with the program, before they can submit a Project Application. See Section 2.1 for more details.

Grouping or registering licenses individually

Producers with multiple licenses can register them with the program:

• altogether under/as 1 Participant
• individually as separate Participants
• other configurations (for example, 2 licenses under 1 Participant, a third license registered under another/as its own Participant)

However, a single license may only be registered with the program once / under one Participant. If a license has already been registered with the program (under one Participant), another producer that seeking to register the same license under a new/additional Participant will get an invalidation notice.

Registering multiple licenses together under one Participant will provide the producer, in most cases, with the option to access the maximum funding amounts from all their licenses in a single Project Application/ to put towards a larger project. However, should that single Project Application be approved, a Contribution Agreement will be drafted between AAFC and the Participant, and the Participant will be responsible for all eligible activities and costs in the agreement, including the billing and payment of expenses.

In other words, to be eligible for reimbursement:

• all invoices will need to be billed to the Participant
• all contracts will need to be entered into with the Participant
• all proofs of payment will need to show as from the Participant's accounts (see Section 2.2.1 for more details on the requirements for supporting documentation)

This may be an issue for producers whose licensed operations have separate management or accounting.

Producers with multiple licenses therefore may wish to consider registering each license separately and under its own Participant if:

• the licensed operations run independently (for example, have separate management or accounting)
• they are not seeking to combine funds from multiple licenses for a larger or combined project(s) and/or
• the separate operations will seek to use their maximum funding amounts from their individual license towards their own on-farm investment project(s)

Demonstrating consent from other license stakeholders

In cases where:

• multiple licenses are being registered under one Participant
• the ownership structures of the relevant licenses are not the same (that is, not all licenses are owned by the same sole proprietor, partnership, trust, or corporation)

consent will be required from all other license stakeholders (such as other co-owners, partners, shareholders, members, beneficiaries, etc.) to register the licenses together under one Participant, as part of completing the registration process. In such cases where consent is required from other license stakeholders, the program will follow-up to provide the License Stakeholder Consent Form that must be completed.

The requirement for other license stakeholders' consent does not apply when the licenses are owned by the same sole proprietor or entity (for example, the same partnership owns 2 licenses, one partner may register both licenses together without the requirement of a completed consent form from all other partners).

Limitations on combining funding from multiple licenses towards one project

A producer can register multiple licenses from different provinces under one Participant. They may combine the maximum funding amounts from their licenses in one Project Application, if the project (installation of assets, construction, etc.) takes place in the same province that is associated with the permits.

In other words, maximum funding amounts of licenses that are from different provinces cannot be combined/accessed in the same Project Application. To access all their funding, producers with licenses in more than one province will need to submit separate Project Applications for each province where they hold one or more licenses.

There are not similar restrictions on combining maximum available amounts from licenses issued by different sectors (for example, chicken, turkey, eggs, and hatching eggs).

Annex B: Salaries and benefits cost category

Costs for Salaries and Benefits are limited to incremental costs (costs above regular on-going or recurring costs) only, for salaries and benefits of:

• an employee on the applicant's payroll, or
• temporary personnel hired to work on the project
• temporary personnel to replace employees on the applicant's payroll

while the following work is undertaken for:

• transportation and installation of eligible assets/materials
• training
• Construction of new infrastructure or expansion of infrastructure
• Building retrofits

Benefits are defined as employment costs paid by the employer and may include the following:

• Employer's portion of CPP/QPP
• Employer's portion of Employment Insurance (EI)
• Employer's portion of group insurance
• Employer's Pension contributions

Applicants may submit a completed Calculation Worksheet - Planned / Actual Salaries and Benefits Cost form in lieu of a quote (for a planned cost) or an invoice (for an actual cost) for a Salaries and Benefits cost. In addition, they are not required to submit proof of payment for actual costs of salaries and benefits. However, applicants are required to keep the records relating to salaries and benefits (for example, pay stubs, timesheets, and benefit statements used to arrive at the calculations, proof of payment) on file for 7 years in case of an audit. The applicant may also be asked to provide the records as part of the Project Application or claim assessment.

Calculation worksheet – Planned / Actual salaries and benefits costs form

Important

Applicants are required to keep the records relating to salaries and benefits (for example, pay stubs, timesheets, and benefit statements used to arrive at the calculations, proof of payment, etc,) on file for seven years in case of an audit. The applicant may also be asked to provide the records as part of the Project Application or claim assessment.

Employee _____ (Identify the employee by A, B, C, etc. For privacy reasons, do not identify the employee by name)

Employee type:

• Incremental/additional hours of an employee on the applicant's payroll that will undertake / has undertaken work related to the project
  • How long has the employee been employed by the applicant:_____________________
  • Regular hours per week (8 week average):_____________________
• Temporary personnel specifically hired to undertake work on the project
• Temporary personnel that is replacing an employee on the applicant's payroll that will undertake / has undertaken work related to the project

Employee details:

1. The work related to the project undertaken by the employee will occur / occurred between (date)________________ and (date)___________ and consisted of (task description): ______________________________________________________
2. Hourly rate is ________________________. (For salaried employees divide annual salary by 52 weeks by number of hours per work week)
3. Pro-rated hourly share of benefits (if any) is ______________________________

   Benefits include all other regular payroll costs incurred by the organization (for example, CPP/QPP, EI, and Workers' Compensation Benefit), whether required by statutory or contractual obligation, as well as:

   • Eligible time off with pay that may apply to full-time or part-time employees; such as, statutory holidays (including provincial/territorial holidays), sick days, and vacation.

   For further clarification, eligible salary and benefit costs do not include:

   • Incentive amounts such as bonuses, stock options, and profit sharing
   • Benefits that are considered "perks" such as a gym membership, or parking allowance
   • Amounts paid to or on behalf of a consultant or other person with whom the organization does not have an employer-employee relationship, as defined by the Canada Revenue Agency (CRA).
   • Severance costs.
   • Benefit costs must not normally exceed 30% of the eligible salary costs for each employee who works on the project (although the Program may apply a lower amount). The recipient may charge any percentage up to the maximum of 30% for benefit costs. In some exceptional circumstances, the recipient may claim benefit costs in excess of 30%, provided the costs are pre-approved by Agriculture and Agri-Food Canada. In these cases, a listing of the benefits claimed, plus an explanation from the recipient, must be approved by the Program Director. A listing of benefit costs included in the project expenditures will not be required for the claims process; however, it may be required for audit purposes.
4. Number of hours completed by the employee for work related to the project___________________

Total planned or actual cost calculation:

• Add the hourly rate (B above) and Pro-rated hourly share of benefits (C above),
• Multiply by the number of hours (D above)
• =_______________________
• Please report this amount in Part 4 Budget under "Category, Associated Cost – Salaries and Benefits" of the Detailed Application form.

Benefit percentages and examples

Benefit percentages (approximate)

Benefit	Percentage
Time off with pay	11.5% (assumes 30 days of paid time off out of 260 weekdays in a year; paid time off includes statutory holidays (10), vacation time (15), sick days (5))
CPP/QPP (for 2021)	5.0%
EI (for 2021)	2.0%
Subtotal	18.5
Amount remaining for all other benefits	11.5%
Total	30%

Example: Salaried employee – works full-time on project

A	B	C	D = A ÷ B ÷ C	E	F = D × E	G = F × 30%	H = F + G
Annual salary	# of Weeks in year	# of working hours per week	Hourly rate of pay	# of hours worked on project	Salary cost	Benefits @ 30%	Total salary and benefits charged to the project	Final rate of pay
$52,000.00	52	40	$25.00	72	$1,800.00	$540.00	$2,340.00	$32.50

Example: Hourly employee – works part-time on project

A	B	C	D = A ÷ B ÷ C	E	F = D × E	G = F × 30%	H = F + G
Annual salary	# of weeks in year	# of working hours per week	Hourly rate of pay	# of hours worked on project	Salary cost	Benefits @ 30%	Total salary and benefits charged to the project	Final rate of pay
-	52	40	$25.00	10	$250.00	$75.00	$325.00	$32.50

Annex C: License number information by province and sector

AAFC has obtained information about producers' share of quota from the provincial marketing boards. This quota information is tracked by "license" numbers. License numbers differ from one province to another. The following tables will help you find the license number for your poultry or egg operation.

Table of Contents

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• Chicken - License number information

  Province	License Document Name	Where to find the license number	License number format(s)
  British Columbia	License Number	Grower License Form BC101 (QPA) QPU (Quota Production Update) If unsure, contact the Board office	Up to 4 digit number
  Alberta	Producer number or License Number	Board office	Up to 4 digit number
  Saskatchewan	Producer number or License Number	Producer License Certificate Online Producer Portal	Up to 3 digit number
  Manitoba	License Number	Board office	4 letters and 3 numbers (MB-CH-### signify Manitoba, Chicken, license number)
  Ontario	Farm Account Number	Board office CFO Connects Production schedule	4 digit number
  Quebec	Quota number	Éleveurs de Volailles du Québec Holding certificate Production guide Production report	1 letter and 6 digits: V##-####
  New Brunswick	Identification Number	Board office	3 digit number
  Nova Scotia	Producer ID	Producer license base quota certificate processor/producer marketing reports	Up to 3 digit number
  Prince Edward Island	License Number	Producer Register/Board office	4 digit numbers
  Newfoundland and Labrador	Identification Number	Board office	4 digit numbers

• Eggs - License number information

  Province	License Document Name	Where to find the license number	License number format(s)
  British Columbia	Quota License Number	Weekly account summary	Up to 4-digit number
  Alberta	Quota License Number	Quota certificate or quota license	X###
  Northwest Territories	Quota License Number	Directly from the General Manager	2012-###
  Saskatchewan	Quota Registration Number	License issued by board for each flock Egg Board office at request	###
  Manitoba	Registration Number	Grade out slip Producer Portal all correspondence from Manitoba Egg Farmers	A### or AB### (capital letters only)
  Ontario	Quota Number	Allotment information Communication from EFO Communication from Graders	#####
  Quebec	Quota Number	Communications from the Fédération des producteurs d'oeufs du Québec (annual general meeting registration, quota management communications, etc.)	QC### (capital letters only)
  Newfoundland and Labrador	Quota Number	Annual "Certificate"	### or ###-1
  New Brunswick	Quota License Number	Quota certificate Layer permit	Up to 2 digit number
  Nova Scotia	Registration Number	Quota certificates producer license	####
  Prince Edward Island	Quota License Number	Farmer's levy statement Chick Placement Permit Flock Verification Forms SCSC and ACP Ratings and Flock Placement Letters	##-##

• Hatching eggs - License number information

  Province	License Document Name	Where to find the license number	License number format(s)
  British Columbia	Producer License	Annual producer license	### (three digits)
  Alberta	Producer ID Number	Alberta Hatching Egg Producers server and in individual producer files	## (Up to 2 digits)
  Saskatchewan	Producer Number or Quota License Number	Annual producer license certificate	no letters between 1 and 2 digits may contain pound/hashtag sign
  Manitoba	License Number	Board office, letter sent to farmer	4 letters and three numbers (MB-BR-### signify Manitoba, Breeder, license number)
  Ontario	Hatching Egg Producer Quota ID	Canadian Hatching Egg Quality license Market Share Reports Barn license Flock Allocation certificate	4 digits, no letters: ####
  Quebec	Certificate quota number	Quota certificate Quota form	Starts with letter C, followed by 2 digits, a comma and 3 digits (example: C##,###) 4 letters followed by 2 digits (example: ABCD##)

• Turkey - License number information

  Province	License Document Name	Where to find the license number	License number format(s)
  British Columbia	Referred to as "Grower Number"	Grower's license (applied for and issued annually by the Provincial Board)	Between 1 to 3 digits
  Alberta	Referred to as "Producer Number"	Producer License	Between 1 and 3 digits (numerical)
  Saskatchewan	Referred to as "License Number"	Producer's License certificate (received in January)	4 digit number
  Manitoba	Referred to as "Producer Registration Number"	Contact the Manitoba Turkey Producers, the provincial commodity board for turkey	Between 1 to 3 digits
  Ontario	Referred to as "License Number"	Contact Turkey Farmers of Ontario	3 digit number
  Quebec	Quota number License number	Quota certificate Marketing guide Marketing report	8 characters V##-#### The first 2 digits represent the licensee's region
  New Brunswick	Referred to as "Producer License #"	Contact Turkey Farmers of New Brunswick	Between 1 and 3 digits
  Nova Scotia	The License document name is Control Period 2020.2021 License 1, License 2 and License 3	Producer's license, which is issued by the Board periodically (3 times a year: License 1, License 2 and License 3) Contact Turkey Farmers of Nova Scotia	The letters "NS" followed by 1 to 2 digits

Annex D: Poultry and Egg On-Farm Investment Program Online System: User guide

Annex D will provide instructions and explanations to help you use the Poultry and Egg On-Farm Investment Program Online System.