I wondered about that and found this article on the subject, which includes:

Canada’s auditor general says that at its most basic level, a subsidy provides an advantage and can include tax measures such as deductions or credits, grants or direct funding (which may be earmarked for things like equipment or R&D), or government loans or loan guarantees (which are often described by the more specific term public financing).

(bolding mine)

So it seems like the CAPP is trying to sell us a false bill of goods, to me.