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 / 9:40 p.m.

Liberal

Diane Lebouthillier Liberal Gaspésie—Les-Îles-de-la-Madeleine, QC

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.

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. I am not sure if there is an issue with maybe someone leaving their mike on, but we seem to have lost the 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, I am here, and I have a follow-up question.

Therefore, it is inappropriate for the Minister of National Revenue or the Prime Minister to direct the CRA.

Income Tax ActGovernment Orders

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

Liberal

Diane Lebouthillier Liberal Gaspésie—Les-Îles-de-la-Madeleine, QC

Madam Chair, I know that my Conservative colleagues had no problem politically interfering in CRA matters when they were in power, but we will never follow their example.

Income Tax ActGovernment Orders

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

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, when the Prime Minister tweeted out publicly, stopping the CRA from taxing employee discounts, and the minister also said it publicly, it stopped that very day. That was inappropriate. Will they join me now in condemning their actions?

Income Tax ActGovernment Orders

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

Liberal

Diane Lebouthillier Liberal Gaspésie—Les-Îles-de-la-Madeleine, QC

Madam Chair, the Canada Revenue Agency is an independent agency.

Income Tax ActGovernment Orders

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

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, again, they are admitting that their actions in 2017, when they directed the CRA to stop taxing employee discounts, was incorrect, inappropriate and perhaps unethical.

Income Tax ActGovernment Orders

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

Liberal

Diane Lebouthillier Liberal Gaspésie—Les-Îles-de-la-Madeleine, QC

Madam Chair, our government respects the independence of the CRA, and we will never do what the Conservatives did. They had no problem politically interfering in CRA matters.

Income Tax ActGovernment Orders

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

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, I think that speaks for itself.

I will go back to the Minister of Finance. Is the Minister of Finance aware of what forecasting is? Because forecasting financials is critical. That is called hypotheticals. It is not part of her job; it is her job.

Income Tax ActGovernment Orders

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

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, I certainly am and when it comes to offering forecasts, we were clear in the Speech from the Throne about that.

Income Tax ActGovernment Orders

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

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, will the minister commit to doing forecasting as opposed to what she has been saying for the last three hours. that she does not do hypotheticals, which are hypotheticals?

Income Tax ActGovernment Orders

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

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, we committed in the Speech from the Throne to offer detailed fiscal projections in the fall economic update and we will do that. We are not going to—

Income Tax ActGovernment Orders

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

Conservative

Philip Lawrence Conservative Northumberland—Peterborough South, ON

Madam Chair, will the minister commit to the debt-to-GDP ratio not increasing above 100%?

Income Tax ActGovernment Orders

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

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, I was clear in my speech last week on our fiscal guide rail approach and fiscal anchor approach.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:45 p.m.

Conservative

James Cumming Conservative Edmonton Centre, AB

Madam Chair, on May 14, I offered many different solutions to the old rent program. Could the Minister of Finance tell us today how many businesses were turned down under that old program?