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Can the cost of training funded under the Canada-Ontario Job Grant (COJG) include sales taxes?

Taxes can be included in the cost of training covered under COJG if the employer is paying them and will not get those taxes reimbursed. If the employer is getting the taxes back, they can only claim the portion of training cost they will not be reimbursed on.

Do employers have to pay tax on the money they receive from the ministry?

An employer in receipt of a Canada-Ontario Job Grant must declare the grant as revenue on their tax return. Employers are encouraged to consult with their accountant for any tax advice.

Do people who have their tuition paid from the Canada-Ontario Job Grant (COJG) have to pay income tax?

The grant is not taxable to individuals if the employer pays the tuition. However, if a third party pays the tuition on behalf of the employer, it may become taxable.