Principal Issues: This document considers two issues in light of the hypothetical facts presented herein. The first issue considered: Which of the following work sites described are designated work sites of the incentive claimant relevant for complying with the Labour Requirements? The second issue considered: How does the incentive claimant determine which employees are covered workers for purposes of complying with the Labour Requirements?
Position: 1. A designated work site of the incentive claimant is one that is at the disposal of the incentive claimant. This could include a work site that the incentive claimant rents or owns, as well as a work site that the incentive claimant has legal access to, provided that it has control over that site and can access it at its own discretion. 2. To be a covered worker, the individual must meet all conditions in paragraphs (a), (b) and (c) of the definition. When making this determination, the incentive claimant examines the duties of the relevant individuals at the designated work site(s) to determine if their duties are primarily (i.e., >50%) manual or physical in nature. The CRA interprets the phrase "manual or physical in nature" to include those duties that involve physical exertion (including those using tools or machines to perform the physical labour) as opposed to mental exertion.
Reasons: These interpretations are based on a textual, contextual and purposive analysis of section 127.46.
