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 / 11:05 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, does the finance minister have a short-term plan for the economy?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

University—Rosedale Ontario

Liberal

Chrystia Freeland LiberalDeputy Prime Minister and Minister of Finance

Madam Chair, yes, we do have a plan and big part of the plan is the work we are doing here tonight.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, does the minister have a medium-term plan for the economy?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

I sure do, Madam Chair. It is called one million jobs.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, does the minister have a long-term plan for the economy?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, yes I do. It is called a Canada that is more innovative, more—

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, does the finance minister agree with the agriculture minister that farmers should have to drain their personal savings before the government will provide assistance to them?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, I know that the agriculture minister supports our farmers heart and soul, and so do I.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, does the finance minister know how much money the average farmer pays in carbon tax?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, I am actually very personally aware of the hard work our farmers do. I am really—

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, based on Statistics Canada information, the average Canadian farm, by size, is 1,668 acres. APAS calculates the carbon tax at $2.38 an acre for 2020, which costs farmers just shy of $4,000. It is going up to $3.80 an acre in 2022, bringing the total to over $6,300.

Does the minister think it is okay to keep raising the carbon tax on the producers responsible for our food supply chain?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

Mississauga—Malton Ontario

Liberal

Navdeep Bains LiberalMinister of Innovation

Madam Chair, first of all, we all understand we have a collective responsibility to reduce our carbon footprint, but we also acknowledge the unique challenges faced by farmers.

That is why we put forward $5 billion in lending capacity for Farm Credit Canada. It is why we put forward $125 million through AgriRecovery, including measures to help cattle and pork sectors, $50 million to help with the mandatory isolation period for temporary foreign workers, the launch of the $77.5-million emergency—

Income Tax ActGovernment Orders

November 5th, 2020 / 11:05 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.