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 / 9:35 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member, very brief.

Income Tax ActGovernment Orders

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

Conservative

Larry Maguire Conservative Brandon—Souris, MB

Madam Chair, let me be clear. Could she table her mandate letter?

Income Tax ActGovernment Orders

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

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, what I can table is great legislation to keep our businesses going through the second wave.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, I have not had the opportunity, but I would like to congratulate the minister on being the first female finance minister. I would also note that in tonight's debate we are being led by a female Speaker and a Conservative deputy House leader who is a woman. Given the impact that the pandemic has had on women, that is great and it is fitting.

I will move on to my question. We have seen through these programs that some audits are causing undue burden to Canadian business owners who are just trying to get through. Will the minister commit to pausing those audits?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

University—Rosedale Ontario

Liberal

Chrystia Freeland LiberalDeputy Prime Minister and Minister of Finance

Madam Chair, this coronavirus pandemic has given me a renewed appreciation of the hard work and the value of CRA. This is the agency that has been able to deliver support to literally millions of Canadians. I am grateful to the people—

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, is that a yes or a no?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, as I said, the CRA is doing really—

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, yes or no, will the minister commit to pausing the audits on small business owners?

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

Gaspésie—Les-Îles-de-la-Madeleine Québec

Liberal

Diane Lebouthillier LiberalMinister of National Revenue

Madam Chair, the Canada Revenue Agency is an independent agency, and much like our government respects the political independence of the RCMP, we also respect the independence of the CRA. I know that my Conservative colleague—

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member for Northumberland—Peterborough South.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, on a point of order, the interpretation was not working, and I am expecting my time to reflect that.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member can go ahead with his questions.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:40 p.m.

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, will the government direct the CRA to pause auditing on the rent subsidy and wage subsidy?