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 / 8:30 p.m.

Liberal

Jean-Yves Duclos Liberal Québec, QC

Mr. Chair, my hon. colleague again correctly brings up the importance of transparency and openness.

I encourage him once again to visit the InfoBase portal, which contains exactly 316 specific files dealing exclusively with COVID-19. As well, as I said, there is another portal where he will find a data set on the budgetary expenditures we are currently discussing.

Income Tax ActGovernment Orders

November 5th, 2020 / 8:30 p.m.

Conservative

Luc Berthold Conservative Mégantic—L'Érable, QC

Mr. Chair, the Liberals are stonewalling the Standing Committee on Finance, they are stonewalling the Standing Committee on Access to Information, Privacy and Ethics, they prorogued Parliament, and now they want us to believe that they are being transparent.

The President of the Treasury Board has obviously not read the Parliamentary Budget Officer's report. Why is he hiding information from Canadians?

Income Tax ActGovernment Orders

November 5th, 2020 / 8:30 p.m.

Liberal

Jean-Yves Duclos Liberal Québec, QC

Mr. Chair, on the contrary, we discuss these things every day.

In fact, we are doing so again today. That is why these discussions are important. I therefore congratulate my colleague and thank him for taking part in these discussions.

Income Tax ActGovernment Orders

November 5th, 2020 / 8:30 p.m.

Conservative

Luc Berthold Conservative Mégantic—L'Érable, QC

Mr. Chair, we are discussing, but we are not getting any answers.

We are asking for very simple things. When are the Liberals going to stop seeing Canadians' wallets as an all-you-can-eat buffet? Canada's workers of today and tomorrow and those who have not yet been born will have to pay the bill racked up by this Prime Minister, who thinks that nothing is too expensive if it can get him votes.

Why is he hiding all this information from Canadians? Why can he not give us the real numbers today?

Income Tax ActGovernment Orders

November 5th, 2020 / 8:30 p.m.

Liberal

Jean-Yves Duclos Liberal Québec, QC

Mr. Chair, I will respond to the first part of this question, which I find a bit disturbing.

I am sure that my colleague does not want to propose austerity as a solution to the current crisis. If that is what he has in mind, I think he should be more specific and explain to Canadians how an austerity program could help them during the public health and economic crisis we are going through.

Income Tax ActGovernment Orders

November 5th, 2020 / 8:30 p.m.

Conservative

Luc Berthold Conservative Mégantic—L'Érable, QC

Mr. Chair, I want the President of the Treasury Board to do the job he gets paid to do, which is to give Canadians the information they are entitled to so good decisions can be made.

I want the President of the Treasury Board to tell us when the Liberals will tell Canadians the truth and why they are so afraid of holding public meetings of the Standing Committee on Finance and the Standing Committee on Access to Information, Privacy and Ethics.

Income Tax ActGovernment Orders

November 5th, 2020 / 8:30 p.m.

Liberal

Jean-Yves Duclos Liberal Québec, QC

Mr. Chair, the member is absolutely right about the importance of committee work.

I am sure that he himself does a very good job in committee. I am sure that, like all members of the House, the other members of the committees he mentioned will do essential work to ensure high-quality, effective and transparent government programs.

Income Tax ActGovernment Orders

November 5th, 2020 / 8:35 p.m.

Conservative

Tamara Jansen Conservative Cloverdale—Langley City, BC

Mr. Chair, the pandemic relief programs have been unfair and way too often ineffective. Job creators in my riding have fallen through the cracks. For months they have been begging the government to fix the commercial rent assistance program, but were completely ignored. We are happy to see the Liberals are finally paying attention, but for so many it is already too late. Why all of a sudden did the government change it? Why did the government not adopt the Conservatives' sliding scale for rent relief six months ago?

Income Tax ActGovernment Orders

November 5th, 2020 / 8:35 p.m.

Markham—Thornhill Ontario

Liberal

Mary Ng LiberalMinister of Small Business

Mr. Chair, we have put a range of programs out to help small businesses. Those emergency measures are helping businesses keep their people on payroll and helping pay for those fixed costs that are so important to keeping their businesses alive. The small business loan is giving them some additional liquidity to bridge them through to better times beyond COVID-19. This program is in direct response to those businesses that want access to these important fixed costs directly. I am really pleased to be debating this legislation tonight.

Income Tax ActGovernment Orders

November 5th, 2020 / 8:35 p.m.

Conservative

Tamara Jansen Conservative Cloverdale—Langley City, BC

Mr. Chair, looking through the estimates, I noticed the Auditor General has still not been given the funds she needs to properly audit the government's out-of-control spending. Meanwhile, the same government is investing millions of new dollars in CRA to audit the books of small businesses with the threat of a 275% penalty. What are we, the Mafia or something? Why is the government aggressively going after the books of mom-and-pop shops, but refuses to open its own books?

Income Tax ActGovernment Orders

November 5th, 2020 / 8:35 p.m.

Québec Québec

Liberal

Jean-Yves Duclos LiberalPresident of the Treasury Board

Mr. Chair, we have the fortune of having a strong Auditor General, with whom we are extremely pleased to collaborate. She is extremely engaged with us so we can provide her the supports that she and her office deserve and will need in order to carry out her important duties.

Income Tax ActGovernment Orders

November 5th, 2020 / 8:35 p.m.

Conservative

Tamara Jansen Conservative Cloverdale—Langley City, BC

Mr. Chair, businesses across Canada are calling on the Liberals to safely reopen the economy. The government owes them a way to get back to work in an environment that is fair and dependable. One day a business is open, the next day it is closed. One industry is supported while the other is ignored. Government incompetence has created a wild wild west. When will it present a plan that allows all of Canada's businesses to get back to work safely?

Income Tax ActGovernment Orders

November 5th, 2020 / 8:35 p.m.

University—Rosedale Ontario

Liberal

Chrystia Freeland LiberalDeputy Prime Minister and Minister of Finance

Mr. Chair, let me start by being very clear that it is up to provinces and territories and provincial and territorial public health officers to make the very difficult decisions about whether additional targeted local lockdown restrictions are necessary. I think that we need to support our public health officers across the country where they are introducing these limited targeted local lockdowns. That is what it is going to take to fight the second wave and to stop a huge resurgence.

Income Tax ActGovernment Orders

November 5th, 2020 / 8:35 p.m.

Conservative

Tamara Jansen Conservative Cloverdale—Langley City, BC

Mr. Chair, NHL players took rapid tests before hitting the ice. Even pro poker players take rapid tests before they play in tournaments. If rapid tests allow athletes, celebrities and pro poker players to do their jobs, why not allow regular Canadian businesses, like cinemas, restaurants and event centres, to get back to work using on-site rapid testing?

Income Tax ActGovernment Orders

November 5th, 2020 / 8:35 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Mr. Chair, I want to disagree very strongly with the core premise of that question. There is no silver bullet right now anywhere in the world. Countries like France and Germany that members opposite have cited as using rapid tests are currently experiencing such a surge in coronavirus, they have introduced draconian lockdowns.