Bill C-9 (Historical)

An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy)

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.

Income Tax Act

[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?

[Navdeep Bains, Liberal, Minister 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.

[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?

[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.

[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?

[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.

[Larry Maguire, Conservative, Brandon—Souris, MB]

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

[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.

[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?

[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—

[The Deputy Chair, NDP, Carol Hughes]

The hon. member, very brief.

[Larry Maguire, Conservative, Brandon—Souris, MB]

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

[Chrystia Freeland, Liberal, University—Rosedale, ON]

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

[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?

[Chrystia Freeland, Liberal, Deputy 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—