Before I move it, I'd like to speak to it, because I just want to clarify something.
I have a question for the officials about this section and the words “make reasonable efforts to”.
On page 169, under “Apprenticeship requirements”, in subclause 37(5), it says:
For the purposes of this section, the apprenticeship requirements for an incentive claimant for an installation taxation year are that
(a) subject to paragraph (b), the incentive claimant makes reasonable efforts to ensure that apprentices registered in a Red Seal trade work at least 10% of the total hours that are worked....
Can you confirm for me that this does not require a hard number of 10%? In order to claim the tax credit, it means the claimant simply has to make “reasonable efforts” to do so. Am I correct in that?