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 / 9:30 p.m.

NDP

The Deputy Chair NDP Carol Hughes

I will ask the minister.

The hon. minister.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, thank you for bringing in a note of levity to our late-night debates. I am just going to finish my sentence from the last answer, because it is really important. We are now going to do something very special with this legislation. We are going to have targeted mutually reinforcing programs that go up and down as the economy needs it with—

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Conservative

Brad Vis Conservative Mission—Matsqui—Fraser Canyon, BC

Madam Chair, the government's central financial management and reporting system is meant to be updated monthly with actual spending data. The government has created several codes in its charts of accounts to track COVID spending. Why has it not been updated since July?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, our government is very available to answer questions. Here we are late into the evening, and I think we are all actually glad to be here and to be having this discussion. I have also—

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Conservative

Brad Vis Conservative Mission—Matsqui—Fraser Canyon, BC

Madam Chair, I think the finance minister needs to pick a lane, a lane of transparency, accountability and a team Canada approach or one that denies Canadians the access to information on our public expenditures.

Bill C-11, Bill C-12, Bill C-13, Bill C-14, Bill C-15, Bill C-16, Bill C-18, Bill C-19, Bill C-20 and Bill C-4; the Parliamentary Budget Officer says that we do not have public information on all of those bills passed and that received royal assent.

Does the member opposite agree that Canadians deserve to have that information?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Québec Québec

Liberal

Jean-Yves Duclos LiberalPresident of the Treasury Board

Madam Chair, the finance minister has obviously picked a lane, which is full transparency, and full engagement and support of businesses and workers across Canada. We are delighted to have this opportunity, as well as the government portal info base and the open government portal, which provides hundreds of different files on COVID-19. The member is obviously most welcome to consult those files with hundreds of pages of detailed information, including on government estimates and the budgetary estimates process. There is a lot of information to support this very important discussion. We are very proud of the lane the finance minister chose.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Conservative

Brad Vis Conservative Mission—Matsqui—Fraser Canyon, BC

Madam Chair, will the finance minister give Canada a budget in 2021?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, I know everyone is really looking forward to it because we have heard a lot about it tonight. We have said we will provide an update later this year.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Conservative

Brad Vis Conservative Mission—Matsqui—Fraser Canyon, BC

Madam Chair, will the finance minister table special legislation to grant the money required for the Auditor General to do her job?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, as we have heard from the Secretary of the Treasury Board, we strongly support the work of the Auditor General and we believe the Auditor General does need the—

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Conservative

Brad Vis Conservative Mission—Matsqui—Fraser Canyon, BC

Madam Chair, will we receive a budget in 2021?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:30 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, as I said, I am really thrilled everyone here is waiting with bated breath. The fall fiscal—