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 / 10:55 p.m.

Bloc

Marilène Gill Bloc Manicouagan, QC

Madam Chair, I am so happy to hear the government say that assistance should go to those who really need it, to people whose very existence is in danger, and that people cannot receive double payments of government assistance.

Does the government believe that political parties like the Liberal Party of Canada, the Conservative Party of Canada and the New Democratic Party, which have accumulated a combined total of $25 million in their coffers over the last six months, which they will use to finance the next election campaign, are as much at risk from the pandemic as SMEs on the North Shore?

Income Tax ActGovernment Orders

November 5th, 2020 / 10:55 p.m.

Liberal

Jean-Yves Duclos Liberal Québec, QC

Madam Chair, if she had the time, my colleague might have also added that the assistance, as was the case in the past few months, was provided efficiently, quickly and without discrimination as to the type of work people do or the regions where people live.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:55 p.m.

Bloc

Marilène Gill Bloc Manicouagan, QC

Madam Chair, again, the recipient should need the money. It is not right to double dip.

Does the government agree that the Liberal Party, which received $1.2 million from the emergency wage subsidy that it will use it for the next election and be reimbursed for by the Chief Electoral Officer, essentially got twice the assistance when it did not need any?

Income Tax ActGovernment Orders

November 5th, 2020 / 10:55 p.m.

Liberal

Jean-Yves Duclos Liberal Québec, QC

Madam Chair, this gives me the opportunity to thank my colleague for her question and point out that the emergency wage subsidy has helped close to four million workers over the past few months. That is four million workers who would have lost both their job and their ability to put food on the table.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:55 p.m.

Bloc

Marilène Gill Bloc Manicouagan, QC

Madam Chair, in light of these inconsistent answers, I would like the government to be honest enough to say that it applies for double the assistance when it does not need any, while people back home on the North Shore and elsewhere in Quebec are not getting anything during this pandemic.

Income Tax ActGovernment Orders

November 5th, 2020 / 10:55 p.m.

Liberal

Jean-Yves Duclos Liberal Québec, QC

Madam Chair, I am somewhat concerned when the member says that no one in her riding has received government assistance. If that is the case, they really have to take action in that riding because, in Canada, almost nine million workers, including tens of thousands—

Income Tax ActGovernment Orders

November 5th, 2020 / 11 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member for Manicouagan.

Income Tax ActGovernment Orders

November 5th, 2020 / 11 p.m.

Bloc

Marilène Gill Bloc Manicouagan, QC

Madam Speaker, the government misunderstood the question. Some have received assistance, but there are some who need it more than the Liberal Party does.

To prevent wealthy political parties, like the Liberal Party of Canada, from receiving twice as much financial assistance, which they do not need, when at the same time companies whose survival depends on it are denied that assistance, does the government think that reinstating public funding for political parties would be the solution?

Income Tax ActGovernment Orders

November 5th, 2020 / 11 p.m.

Liberal

Jean-Yves Duclos Liberal Québec, QC

Madam Chair, I did not have time to finish my answer. I was going to say that 8.8 million workers have received the CERB. I imagine that there are tens of thousands in the member's riding. If that is not the case, if she does not have that kind of information, she has the right to ask for it. We will do everything we can to obtain it.

Income Tax ActGovernment Orders

November 5th, 2020 / 11 p.m.

Bloc

Marilène Gill Bloc Manicouagan, QC

Madam Chair, I would like an answer regarding public funding for political parties. That is the question I was asking. As I said, rich parties are getting money they do not need, and they are double dipping because they will get reimbursed. They will use this money for an election campaign and not for their current needs, because they are not in danger, unlike businesses.

I would like to know if the minister sees this as a solution.

Income Tax ActGovernment Orders

November 5th, 2020 / 11 p.m.

Liberal

Jean-Yves Duclos Liberal Québec, QC

Madam Chair, I think the word “solution” is apt because in her riding, and in mine, it is a solution that addresses many challenges faced by businesses, small businesses in particular, whose rent and wages—

Income Tax ActGovernment Orders

November 5th, 2020 / 11 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member for Vancouver East.

Income Tax ActGovernment Orders

November 5th, 2020 / 11 p.m.

NDP

Jenny Kwan NDP Vancouver East, BC

Madam Chair, Vancouver East small businesses cannot understand why the Liberals require the landlord to apply for the first commercial rent subsidy program in order to qualify. With the second program, the minister will only allow small businesses that are still struggling to survive the pandemic to apply retroactively to September 27, not April 1. If the idea is to help small businesses survive through the second wave into the future, small businesses will not be able to sustain themselves if the new commercial rent subsidy program is not backdated to April. Surely the minister realizes they have to carry the debt from the first wave forward. The past is part of their future. What will it take for the minister to make the program retroactive to April?

Income Tax ActGovernment Orders

November 5th, 2020 / 11 p.m.

Markham—Thornhill Ontario

Liberal

Mary Ng LiberalMinister of Small Business

Madam Chair, I want to thank the hon. member for her advocacy and her work. As the finance minister said earlier, what is really important here is getting this legislation through, helping businesses today and helping them going forward so that we can help them bridge to better times beyond COVID-19 and help them with these very important fixed costs that they have to pay.

Income Tax ActGovernment Orders

November 5th, 2020 / 11 p.m.

NDP

Jenny Kwan NDP Vancouver East, BC

Madam Chair, repeating the same lines does not answer the question.

My constituent is a member of the Air Line Pilots Association. In an effort to support the company, he and his colleagues from WestJet have sacrificed themselves by taking a 50% cut in compensation for 12 months straight. As many as 180 to 200 pilots have taken a 70% reduction. Will the government come in with an airline recovery package that ensures public equity, job protection and consumer protection?