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 / 10:10 p.m.


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Mississauga—Malton Ontario

Liberal

Navdeep Bains LiberalMinister of Innovation

Madam Chair, I am very familiar with the marquee tourism initiative. Unfortunately, I also remember I was an opposition member at that time, and that program discriminated against certain organizations.

In our investments, we have made sure that we have an open process that enables many organizations to take advantage of such initiatives. That is why we have invested $1.5 billion through the regional development agencies to advance such programs and assist such associations, as well as $500 million through the Minister of Canadian Heritage, in his fund, to assist these types of organizations.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:10 p.m.


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Conservative

James Bezan Conservative Selkirk—Interlake—Eastman, MB

Madam Chair, I can tell the member that fairs, festivals, special events and cultural events are waiting with bated breath, because there have been no announcements or support offered by the government. I think the government needs to make sure that there are dollars rolling out, because nobody has seen a single red cent yet.

Again, one thing that is important in my riding is tourism. I know that our independent travel agencies are struggling and our youth camps are struggling. I know that Camp Arnes, Camp Massad, Gimli Bible Camp and Camp Cedarwood are looking for some level of support.

Beyond the wage and rent subsidies, can the government guarantee that some of those dollars will flow to our camps, so that they can be there in operation for our youth in the future?

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Liberal

Mary Ng Liberal Markham—Thornhill, ON

Madam Chair, for those businesses that are so terribly hard hit, we absolutely want to see them supported through this very difficult time of COVID-19, and we are going to need to keep working together on this.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Conservative

Karen Vecchio Conservative Elgin—Middlesex—London, ON

Madam Chair, in the town of St. Thomas, it was recently announced that the Marriott was closing its doors. The Marriott hired over 500 individuals, mostly women. At this time, they have all lost their jobs and are looking for new ones. Multiple sectors just like this have also been hit hard, but specifically the tourism sector. I am wondering what the next steps are that this government is going to take to reopen Canada.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Markham—Thornhill Ontario

Liberal

Mary Ng LiberalMinister of Small Business

Madam Chair, I want to thank the hon. member for her advocacy and her hard work, particularly for her community and so many of the incredible businesses there. I know how much she cares and how hard she works for them.

The broad-based emergency supports are there to help our businesses, but remember that the fight we are fighting right now is the COVID-19 fight.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Conservative

Karen Vecchio Conservative Elgin—Middlesex—London, ON

Madam Chair, just yesterday, this government voted against our opposition day motion to delay audits for small businesses receiving the wage subsidy program. I fully believe in accountability and transparency, but why did this government choose to vote against it?

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Gaspésie—Les-Îles-de-la-Madeleine Québec

Liberal

Diane Lebouthillier LiberalMinister of National Revenue

Madam Chair, in June, my Conservative colleagues were clamouring for more audits of the emergency response programs.

Now they want fewer audits of a program that has paid out $45 billion to 1.4 million applicants. The Conservatives need to make up their minds.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Conservative

Karen Vecchio Conservative Elgin—Middlesex—London, ON

Madam Chair, I am really not sure where we are going with this. I am just asking why they did not support the motion. That is one of the greatest concerns.

We know that small businesses are being kicked right now when they are down. Why is the government asking for this documentation at a time that is very difficult, as many small business owners are working additional hours filling in all of these gaps? Why is the government not giving them a break right now?

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Liberal

Mary Ng Liberal Markham—Thornhill, ON

Madam Chair, that is what the legislation is about. It is about keeping the work, continuing the work and building on what we need to do to help businesses with those fixed costs and help them with the wage subsidy. When I see some of these businesses that are so resilient, they have pivoted because of being able to get a—

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Conservative

Karen Vecchio Conservative Elgin—Middlesex—London, ON

Madam Chair, right now, I am talking to small business owners, restaurant owners, who are working 12 to 14 hours a day. They have to go home now and get all of this documentation, and it is expected within two weeks. Why is the government asking for this documentation right now with such a short turnaround?

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Liberal

Mary Ng Liberal Markham—Thornhill, ON

Madam Chair, as someone who grew up in a family business, I know what working those very long hours are all about. That is exactly how we put these programs together. These programs are specifically to help those hard-hit businesses.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Conservative

Karen Vecchio Conservative Elgin—Middlesex—London, ON

Madam Chair, I am going to pivot here, because we are talking about documentation at a very busy time, but we have heard the exact same excuse when we ask for documents regarding WE and these other programs. Why is it okay for small businesses that are extremely busy at this time, closing their businesses and losing employees, all of those great things? Why is it okay for the government to ask for documents, but the government will not give documents?

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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Québec Québec

Liberal

Jean-Yves Duclos LiberalPresident of the Treasury Board

Madam Chair, I fully support the importance of transparency and providing information and I do, indeed, want to assure the MP that we are doing precisely that. The open government portal is providing over 300 different files with all sorts of documentation related strictly to COVID-19 and the—

Income Tax ActGovernment Orders

November 5th, 2020 / 10:15 p.m.


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NDP

The Deputy Chair NDP Carol Hughes

The hon. member.