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

This bill was last introduced in 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.

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.

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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.

Income Tax ActGovernment Orders

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


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Conservative

Tamara Jansen Conservative Cloverdale—Langley City, BC

Mr. Chair, Canadians need the finance committee to get to pre-budget consultations. When will the government stop the cover-up and end the filibuster?

Income Tax ActGovernment Orders

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


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Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Mr. Chair, I feel so strongly about the previous question, I am going to finish my answer. We cannot peddle snake oil to Canadians and we have to be clear with Canadians that it is better to act quickly with limited local restrictions than to wait too long and have a raging virus.

Income Tax ActGovernment Orders

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


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Conservative

Tamara Jansen Conservative Cloverdale—Langley City, BC

Mr. Chair, the Liberals have been filibustering for 30 hours. I just left another one. Will the government stop the cover-up and end the filibuster at finance committee, yes or no?

Income Tax ActGovernment Orders

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


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Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Mr. Chair, the government is very glad to be here in force this evening answering questions of all members of Parliament.

Income Tax ActGovernment Orders

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


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Conservative

Bernard Généreux Conservative Montmagny—L'Islet—Kamouraska—Rivière-du-Loup, QC

Mr. Chair, I have a very simple question. My constituents want the finance minister to tell them what Canada's debt is right now.