What would be the point of a hunting course/licence if you could just be joe-blow and go buy tags to hunt?
It is required to have a licence to hunt to buy these tags, and they are non-transferable. There is such a thing as party-hunting, but each person in the group will be licensed.
As for having a firearm without a PAL, as long as someone is able to be with your friend (not exactly holding hands, but not miles away either - within ear shot of each other would be reasonable) who holds a current PAL, he is good to use a rifle.
In Ontario, there are 2 levels of hunter licencing h1 and h2. There is some special wording to take note in ours (Onterrible) that says the holder of an H2 is NOT to hunt with a rifle, even though under the PAL rulings one is eligible to carry a rifle with supervision from a PAL holder.
Better check your regs, or call a CFO for verification. Internet replies can get you into bad situations, and "*enter screen name* told me it was okay on CGN" is not a valid argument. But from what you're describing, without looking up your regs Im going to go with a VERY confident nope he cant come and do what you're asking.
PERHAPS, he could come, and tag along, but that is it; he does not carry any equipment, does not "flush" out anything, does not mention seeing an animal that way, does not do anything aside from walk beside/behind you, etc, it may be okay. But in the off chance you come across a CFO, you have to explain this to him, and it will be his decision on if he believes you.