An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy)

This bill is from the 43rd Parliament, 2nd session, which ended in August 2021.

Sponsor

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill. The Library of Parliament has also written a full legislative summary of the bill.

This enactment amends the Income Tax Act to revise the eligibility criteria, as well as the level of subsidization, under the Canada Emergency Wage Subsidy (CEWS) as part of the response to the coronavirus disease 2019. It also extends the CEWS to June 30, 2021. The enactment further amends the Income Tax Act to introduce the Canada Emergency Rent Subsidy (CERS) in order to support those hardest hit by the coronavirus disease 2019. This subsidy provides relief in respect of rent and interest on debt obligations incurred to acquire real property used by businesses, charities and not-for-profit organizations in the course of their businesses or other activities. The rent subsidy is effective as of September 27, 2020.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-9s:

C-9 (2021) Law An Act to amend the Judges Act
C-9 (2020) An Act to amend the Chemical Weapons Convention Implementation Act
C-9 (2016) Law Appropriation Act No. 1, 2016-17
C-9 (2013) Law First Nations Elections Act
C-9 (2011) Law Appropriation Act No. 2, 2011-12
C-9 (2010) Law Jobs and Economic Growth Act

Votes

Nov. 6, 2020 Failed Bill C-9, An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy) (report stage amendment)
Nov. 5, 2020 Passed 2nd reading of Bill C-9, An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy)

Income Tax ActGovernment Orders

November 5th, 2020 / 7:55 p.m.

Conservative

Pierre Poilievre Conservative Carleton, ON

Mr. Chair, all the countries she just listed have lower unemployment than Canada. She cannot name a single country outside Italy in the G7 that has higher unemployment than Canada. Is there a single country in the G20 that has a higher deficit as a share of GDP than Canada? If so, could she name that country?

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Mr. Chair, again, I am sorry to have to teach economics to the member opposite, but the really relevant figure is the debt-to-GDP ratio and Canada today has the lowest debt to GDP ratio in the G7.

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Conservative

Pierre Poilievre Conservative Carleton, ON

Mr. Chair, talking down to Canadians will not change the facts. We should be speaking with Canadians in the spirit of respect. I ask a respectful question. Is there a single country in the G20 that has a higher deficit-to-GDP ratio than Canada? Could she name even one such country?

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Mr. Chair, let me ask a respectful question in turn of the member opposite. Is there one country in the G20 that has done a better job than Canada in protecting its workers and its businesses?

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Conservative

Pierre Poilievre Conservative Carleton, ON

Mr. Chair, yes, there is Japan, Taiwan, South Korea and Germany. Japan, Germany and Taiwan all have lower unemployment and far lower mortality rates during COVID. The minister asked me to name a country? I just named them. This is how in the House of Commons it is possible for members to answer questions, and even members of the opposition can do it.

Maybe a member of the government could do the same. Could she name even one country with a higher deficit as a share of GDP, even one, in the G20?

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Mr. Chair, it is important for the answers to be accurate. Let me just point out that Germany today has 238 new cases of COVID per million. Canada has 73 new cases of COVID per million. It is too high in Canada, but I want to be clear with Canadians. Right now, in the G7, we are doing a pretty good job. When it comes to employment we have a higher labour force participation rate than Germany and Japan. Germany is 55.9% and Japan is 62.2%. We are at 65%.

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Conservative

Michael Barrett Conservative Leeds—Grenville—Thousand Islands and Rideau Lakes, ON

Mr. Chair, the Liberals have filibustered the ethics and finance committees for over 45 hours to this point, with more to come I am sure, and it is all done in the name of a cover-up. This is to hide documents from Canadians and block the truth about the Prime Minister's corruption from coming to light.

Could the Deputy Prime Minister tell Canadians the amount of taxpayer dollars wasted to continue this cover-up and why these resources were better used filibustering these committees instead of getting help to Canadians who so desperately need it?

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

University—Rosedale Ontario

Liberal

Chrystia Freeland LiberalDeputy Prime Minister and Minister of Finance

Mr. Chair, let me be really clear. There has been no cover-up by our government. In fact, the Prime Minister and the Prime Minister's chief of staff testified at length before committee and took questions, as did the Clerk of the Privy Council. This matter has been thoroughly aired before Canadians. The questions have been asked and answered. What I would say for the member opposite and all members in the House is that Canadians really want us to focus on them and to get through COVID together.

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Conservative

Michael Barrett Conservative Leeds—Grenville—Thousand Islands and Rideau Lakes, ON

Mr. Chair, then why waste all the time and money filibustering at committees?

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Mr. Chair, our government's intention and commitment is to focus on supporting Canadians. That is why we are here tonight. I am very glad, by the way, that we are—

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Conservative

The Chair Conservative Bruce Stanton

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Conservative

Michael Barrett Conservative Leeds—Grenville—Thousand Islands and Rideau Lakes, ON

Mr. Chair, let us talk about an attempt at helping Canadians that failed, and that was first rent program introduced by the government. Many small business owners in my riding have reached out to my office, saying that the clock is ticking and time is running out for their businesses. We know these businesses are the backbone of our economy, but the government dropped the ball and outsourced the program when the CRA was more than capable of administering it. Why outsource it?

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Mr. Chair, I agree with the member opposite that the CRA is highly competent and, in fact, I would like to take the opportunity now to say how grateful I am to all the hard-working people there.

That is why the new rent support program, like the wage subsidy, will be administered through the CRA. We know it can do it. We have a platform now with which businesses are familiar. That is why we are choosing that path going forward.

Income Tax ActGovernment Orders

November 5th, 2020 / 8 p.m.

Conservative

Michael Barrett Conservative Leeds—Grenville—Thousand Islands and Rideau Lakes, ON

Mr. Chair, we always knew the CRA could administer it. We are glad that the government has caught up.

Why did the government say it had no choice but to have MCAP administer the program to the tune of tens of millions of dollars in cost to Canadians?

Income Tax ActGovernment Orders

November 5th, 2020 / 8:05 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Mr. Chair, as the member opposite knows very well, and as members in the House do, because I think we will be supporting these programs together, we have changed, significantly, the architecture of the rent support program. Now it goes directly to the tenants. Provinces and landlords are not involved.

Our new program is an improvement. Better is always possible. Members—