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 / 9:45 p.m.

Markham—Thornhill Ontario

Liberal

Mary Ng LiberalMinister of Small Business

Madam Chair, it was wonderful to work with you as the critic. I think you will agree with me that what we have here as legislation really is responsive to those businesses—

Income Tax ActGovernment Orders

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

NDP

The Deputy Chair NDP Carol Hughes

Before I go to the hon. member, I want to remind the hon. minister that she is to address her questions through the Chair.

The hon. member.

Income Tax ActGovernment Orders

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

Conservative

James Cumming Conservative Edmonton Centre, AB

Madam Chair, how many businesses do we expect to apply under this new program?

Income Tax ActGovernment Orders

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

Liberal

Mary Ng Liberal Markham—Thornhill, ON

Madam Chair, every small business that is eligible should apply to this program.

Income Tax ActGovernment Orders

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

Conservative

James Cumming Conservative Edmonton Centre, AB

Madam Chair, under the design of this new program, did the department do a sectoral analysis before designing both these programs, the wage subsidy and the rental program?

Income Tax ActGovernment Orders

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

Liberal

Mary Ng Liberal Markham—Thornhill, ON

Madam Chair, today's legislation is about helping businesses continue to pay for payroll and to pay for that important fixed cost, including that lockdown support.

Income Tax ActGovernment Orders

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

Conservative

James Cumming Conservative Edmonton Centre, AB

Madam Chair, did the minister consult the provinces on a design of this new program?

Income Tax ActGovernment Orders

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

University—Rosedale Ontario

Liberal

Chrystia Freeland LiberalDeputy Prime Minister and Minister of Finance

Madam Chair, I am delighted to say that I had many conversations with provincial and territorial ministers of finance about this program and their comments were—

Income Tax ActGovernment Orders

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

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

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

Conservative

James Cumming Conservative Edmonton Centre, AB

Madam Chair, in designing this program, why did the minister select June 21 as the extension date?

Income Tax ActGovernment Orders

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

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, that is the date that is the extension date for the wage subsidy and it is important for the two programs—

Income Tax ActGovernment Orders

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

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

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

Conservative

James Cumming Conservative Edmonton Centre, AB

Madam Chair, does the minister expect the economy to be fully open by June 21?

Income Tax ActGovernment Orders

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

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, what I expect is that Canadian businesses and Canadians can now rest easy knowing we have programs in place until then.

Income Tax ActGovernment Orders

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

Conservative

James Cumming Conservative Edmonton Centre, AB

Madam Chair, would the minister agree that the private sector has taken the initiative through rapid testing, particularly in travel agencies doing some test cases, and that program should be expanded so that we can get people back to work?