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

This bill was last introduced in 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.

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.

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.


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NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

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


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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.


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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.


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NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

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


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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.


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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.


See context

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.


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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.


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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.


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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?

Income Tax ActGovernment Orders

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


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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.


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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.


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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.


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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.


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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?