Business legitimacy

From: Employment and Social Development Canada

The requirement for additional supporting documents to demonstrate that your business and job offer are legitimate is dependent on your history with the Temporary Foreign Worker (TFW) Program and the type of LMIA application you are submitting. To find out if you are required to submit business legitimacy documentation please review the following statements:

  • I have received a positive LMIA decision in the past two years; and
  • my most recent LMIA decision was positive

If you answer “no” to either of these statements then you must supply supporting documents along with your application to demonstrate that your business and job offer are legitimate.

If you answer “yes” to both of these statements then you may be exempt from providing some or all supporting documents.

Note: At any time, Service Canada reserves the right to request additional documents to complete a business legitimacy assessment.

Please read the information below to determine if additional documents are required to support your LMIA application.

We assess the Labour Market Impact Assessment application and supporting documents to confirm that your business:

Before applying for a Labour Market Impact Assessment, you must ensure that you do not have past compliance issues with federal or provincial laws regulating employment or the recruitment of employees. Your past compliance will be assessed and any issues may negatively impact your application.

Canada Revenue Agency documents

Employers must protect their employees' personal information, especially Social Insurance Numbers, from theft and misuse. Be sure to redact or blackout all social insurance numbers if you are submitting CRA documents as part of your Labour Market Impact Assessment application package.

You must include your most recent documents from the Canada Revenue Agency if you are submitting them as part of your Labour Market Impact Assessment application package.

Ability to fulfill terms of the job offer

If you have received a positive LMIA decision in the past two years and your most recent LMIA decision was positive then you are not required to provide documents that support your ability to fulfill the terms of the job offer with your LMIA application.

All Other Employers: To demonstrate that you can meet the conditions of the job offer, you must submit at least one of the following documents:

  • T2 Schedule 100 Balance sheet information and T2 Schedule 125 Income statement information
  • T2042 Statement of farming activities (redact social insurance number)
  • T2125 Statement of business or professional activities (redact social insurance number)
  • T3010 Registered charity information return
  • T4 or payroll records for a minimum of 6 weeks immediately prior to the submission of this LMIA application, pay periods if the temporary foreign worker already works for you (redact social insurance number)
  • your most recent Canada Revenue Agency notice of assessment (NOA) and documentation showing your income exceeds the low income cut-off if you are a family or private household hiring a worker to perform caregiver duties. (Submit previous year NOA if LMIA application is submitted after July 1st. Submit a rationale for consideration if, due to an extraordinary circumstance, the most recent year NOA is not available)
  • an attestation confirming that your business is in good financial standing and will be able to meet all financial obligations to any temporary foreign worker you hire for the entire duration of their employment
  • if you are a foreign employer without a Canada Revenue Agency number whose business address and operation is outside of Canada, you may submit your contract or invoice for the goods or services that you are providing in Canada

Proof of providing a good or service

If you have received a positive LMIA decision in the past two years and your most recent LMIA decision was positive, then you are not required to provide proof that you are operating a business that is providing a good or service in Canada with your LMIA application.

All Other Employers: You must submit at least one of these documents to demonstrate that you have a legal business that provides a good or a service in Canada:

  • municipal/provincial/territorial business license(valid, i.e. not expired)
  • T4 Summary of remuneration paid
  • PD7A Statement of account for current source deductions
  • an attestation confirming that you are engaged in a legal business that provides a good or a service in Canada where an employee could work and a description of the main business activity. Permanent residency stream only, confirmation that the business has been operating for at least one year must also be included in the attestation.
  • if you are a foreign employer without a Canada Revenue Agency number whose business address and operation is outside of Canada, you may submit your contract or invoice for the goods or services that you are providing in Canada
  • a copy of the Coasting Trade letter of authority issued by the Canada Border Services Agency for positions onboard a foreign vessels undertaking coastal trade in Canadian waters

If you are hiring a skilled foreign worker to support his or her application for permanent residence in Canada, you must submit proof that the business has been in operation for a minimum of one year (does not apply for positions in Quebec).

Proof of address – All private household employers regardless of your history with the TFW Program
  • Caregiver Positions: Proof of the care recipient’s address (i.e. the work location where the foreign national will perform their duties) must be provided if employer and care recipient reside at different addresses. Employers residing at the same address as the care recipient (i.e. the work location where the foreign national will perform their duties) are exempt from providing proof of address.
  • Non-Caregiver Positions: Proof of address must be provided if you are hiring a foreign worker to work out of your home , (i.e. the work location where the foreign national will perform their duties) and you do not provide a good or service.

Examples of Proof of Address: A driver`s license, utility bill, provincial/territorial identification card, bank statement, CRA notice of assessment or a statement of other government benefits such as CPP, OAS or GIS.

Reasonable employment need

If you meet the conditions specified below then you must supply supporting documents along with your application to demonstrate that your job offer is legitimate.

Your Labour Market Impact Assessment application will be used to assess whether the job offer is consistent with the needs of the business.

For all in-home caregiver positions, you must provide:

  • proof of individual requiring care, such as:
    • proof of age if the person receiving care is:
      • younger than 18 years of age
      • 65 years of age or older
    • proof of disability, chronic or terminal illness if the person receiving care has high medical needs

For all applications for positions onboard a foreign vessels undertaking coastal trade in Canadian waters:

  • a copy of the Coasting Trade letter of authority issued by the Canadian Border Services Agency

Attestations

Attestations must be prepared by either:

  • a lawyer or any other member in good standing with a law society
  • a Chartered Professional Accountant in good standing with the respective professional body
    (attestations from Chartered Accountants in Quebec are not authorized by the Ordre des comptables professionnels agréés du Québec)

Language of documents

Any document submitted in a language other than official languages (English or French) must be accompanied by the English or French translation and an affidavit from the person who completed the translation attesting to the accuracy of the translation and to the name of the person who translated the document.

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