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.

Conservative

Brad Vis Conservative Mission—Matsqui—Fraser Canyon, BC

Madam Chair, does—

Income Tax ActGovernment Orders

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

NDP

The Deputy Chair NDP Carol Hughes

I am sorry, the time is up.

The hon. member for Brandon—Souris.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Conservative

Larry Maguire Conservative Brandon—Souris, MB

Madam Chair, I have spoken to my chamber of commerce, as well. We have a chartered bus line in my constituency that is owned and operated locally. It has zero revenue and has had nothing since the beginning of the pandemic with no foreseeable future of having any revenue either. They have applied for just about everything they can and they have received some funds, but with no revenue, it is not enough. We have had eight months of COVID and six weeks of prorogation to get the plans right. Why are small businesses like this chartered bus line still falling through the cracks and there is nothing in this legislation to help them?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

University—Rosedale Ontario

Liberal

Chrystia Freeland LiberalDeputy Prime Minister and Minister of Finance

Madam Chair, since we talked about this when it came to Edmonton, I would like to start by saying how much all of us in this House are thinking of the people of Manitoba as they fight a very powerful resurgence of COVID. We are here for Manitoba. I do want to point out that the additional lockdown support we are talking about tonight could be of particular—

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Conservative

Larry Maguire Conservative Brandon—Souris, MB

Madam Chair, the provincial exhibition in Manitoba, as well, survives on three major events that it puts on in a year: the winter fair in March, cancelled; the summer fair in June, cancelled; and the Manitoba agricultural exhibition in October, cancelled.

The provincial exhibition in Manitoba has been in existence since 1882. I think it has been cancelled twice, way back in the First World War and now. Without these events, the provincial exhibition is in dire straits, like the Canadian Association of Fairs and Exhibitions.

Why is there no additional assistance contained in this legislation for non-profit organizations like the provincial exhibition in Manitoba?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Mississauga—Malton Ontario

Liberal

Navdeep Bains LiberalMinister of Innovation

Madam Chair, many people have reminded us this evening that Manitoba is good. We are very proud to support Manitobans during these difficult times.

I also want to take this opportunity to underscore the fact that we, as a government, have invested $500 million for cultural, heritage and sport organizations throughout this pandemic to deal with these types of circumstances, in order to support them. We have done so in the past, and we will continue to support these types of initiatives and organizations across the country, but particularly in Manitoba.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Conservative

Larry Maguire Conservative Brandon—Souris, MB

Madam Chair, I have given examples of how the government has not helped.

I will give another one. Camps across Canada are closed this year, and they do not have any opportunities. All their bookings are cancelled. There is no expectation that this will not continue in 2021.

Above and beyond the programs already announced, why is there still nothing in this legislation specific to children's camps that are teetering on the edge of financial catastrophe?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Liberal

Navdeep Bains Liberal Mississauga—Malton, ON

Madam Chair, again, I understand the frustration and the concerns. These stories from Manitoba are similar to stories that we are hearing across the country. That is why I just highlighted the fact that we have invested $500 million to support such initiatives.

We have also indicated $1.5 billion worth of support through the regional development agencies as well. We have invested in such initiatives in the past and will continue to do so going forward.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Conservative

Larry Maguire Conservative Brandon—Souris, MB

Madam Chair, I want to ask the Minister of Finance whether the changes to the Canada emergency wage subsidy were provided to her in her mandate letter?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, the changes in the emergency wage subsidy, which we are talking about tonight, were first promised in the Speech from the Throne, and that it would go through to the summer. That is a commitment that I am delighted we are keeping.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Conservative

Larry Maguire Conservative Brandon—Souris, MB

Madam Chair, were the changes to the Canada emergency rent subsidy contained in the minister's mandate letter?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, I think that we all agree that the new Canada rent subsidy is a really good program that is going to support a lot of Canadian businesses. I am proud that we are discussing it.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Conservative

Larry Maguire Conservative Brandon—Souris, MB

Madam Chair, it looks like she is like the Minister of Public Safety who did not get a mandate letter, even though he was at committee.

Would the Minister of Finance table her mandate letter?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:35 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, we are talking about some really important legislation. The sound and fury of the past two hours may obscure the fact that we all agree this is legislation—