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.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, I have huge respect for the private sector and I am so thrilled that so many Canadians are back at work, that 76% of Canadian jobs are back. I am grateful for all—

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, will the minister consider, instead of doing an economic update, doing a full budget this fall?

Income Tax ActGovernment Orders

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

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, we have been clear. We committed in the Speech from the Throne to do a fall economic update and that is what we are going to do.

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 increased exports are needed to increase revenue, given the debt that we are loading and that should be a critical component of any fiscal plan?

Income Tax ActGovernment Orders

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

Liberal

Mary Ng Liberal Markham—Thornhill, ON

Madam Chair, to the hon. member, this is exactly why we announced the expanded CanExport program and why, in the other room right now, I had a virtual trade—

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, would the Minister of Finance recognize the importance of a strong resource sector in the recovery and part of the great economic restart?

Income Tax ActGovernment Orders

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

Mississauga—Malton Ontario

Liberal

Navdeep Bains LiberalMinister of Innovation

Madam Chair, of course we recognize the importance of a strong resource sector. We think we need to have a very strong, robust economy for future generations, particularly for my daughters, Nanki and Kirpa, who are watching tonight.

Income Tax ActGovernment Orders

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

Conservative

James Cumming Conservative Edmonton Centre, AB

Madam Chair, would the minister agree then, in the economic clusters that were developed, that the resource sector was not included and should be included as a strong sector that we want to see rebound?

Income Tax ActGovernment Orders

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

Liberal

Navdeep Bains Liberal Mississauga—Malton, ON

Madam Chair, we recently announced $100 million for the Clean Resource Innovation Network. This network invests in the oil and gas sector and the technologies that will enable us to reduce our greenhouse gas emissions and make sure we leave a bright future for our children—

Income Tax ActGovernment Orders

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

NDP

The Deputy Chair NDP Carol Hughes

The hon. member for a 10-second question.

Income Tax ActGovernment Orders

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

Conservative

James Cumming Conservative Edmonton Centre, AB

Madam Chair, is the Minister of Finance aware that the Mayor of Edmonton had asked for $240 million toward homelessness and we received $17 million in the rapid housing initiative?

Income Tax ActGovernment Orders

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

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, I am delighted to hear Conservatives talking about homelessness in Edmonton. That is a big focus of ours. We are delighted to work with Mayor Iveson. We will keep on doing that. He is doing a great job on homelessness.

Income Tax ActGovernment Orders

November 5th, 2020 / 9:50 p.m.

Conservative

Shannon Stubbs Conservative Lakeland, AB

Madam Chair, I am glad the government has finally listened to some of the Conservative recommendations from back in May to allow businesses to recuperate lost revenue without being worse off from clawbacks.

Today I heard from a Lakeland farmer who was not eligible for CEBA because he was a sole proprietor. He waited months for the change to allow non-deferrable expenses, but then his application was rejected because his feed invoices are not on a company letterhead. Farmers mainly buy feed from local producers, not big companies.

Could the minister confirm that the bill fixes this issue?