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, how much will the buyback of firearms that the government never previously owned cost taxpayers at fair market value?

Income Tax ActGovernment Orders

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

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, we agree about a lot in the House. We are going to vote together to support Canadian businesses. However, I think we disagree on firearms and I am very glad to be on this—

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, how much did the implementation of the order in council cost taxpayers?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, I am not sure which order in council the member is speaking about, but if he is talking about firearms, we are proud of our government's position. We—

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

NDP

The Deputy Chair NDP Carol Hughes

The hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, does the minister think the reason no one wants to bid on the tender for the buyback is because the price tag will be way higher than the government anticipates?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, what I think is there is a clear line between us and the Conservatives. We believe military-style assault weapons have no place in the hands of Canadians.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, did the government consult with store owners who sell firearms on what the cost and the impact to their personal business would be before it implemented the order in council?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, as I said, on this point we differ, and I am proud to be on our side. We need to get these weapons out of our country.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, does the finance minister believe that the subsidies, like the wage subsidy and the rent subsidy, maybe along with other programs, will be enough to get the Canadian energy sector back to pre-COVID employment levels?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Liberal

Chrystia Freeland Liberal University—Rosedale, ON

Madam Chair, these subsidies are about helping our businesses get through the fight against COVID. They are about helping businesses across the economy and across—

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

NDP

The Deputy Chair NDP Carol Hughes

We can have a very brief question from the hon. member.

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Conservative

Jeremy Patzer Conservative Cypress Hills—Grasslands, SK

Madam Chair, is the minister concerned that some organizations opposed to certain industries might receive these funds while they are working against other Canadian jobs?

Income Tax ActGovernment Orders

November 5th, 2020 / 11:10 p.m.

Liberal

Navdeep Bains Liberal Mississauga—Malton, ON

Madam Chair, we have supported, through the wage subsidy, more than 60,000 resource workers. This is a testament to the diversity of our sectors, and more importantly, the support for this key sector.