Bill C-9 (Historical)

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 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

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)

Debate Summary

This is a computer-generated summary of the speeches below. Usually it’s accurate, but every now and then it’ll contain inaccuracies or total fabrications.

Bill C-9 amends the Income Tax Act to create the Canada Emergency Rent Subsidy and Lockdown Support, and extends the Canada Emergency Wage Subsidy until June 2021.

Liberal

Provides targeted business support: Bill C-9 implements new targeted supports to help hard-hit businesses get through the pandemic's second wave and position them for recovery.
New direct rent subsidy: The bill introduces the Canada emergency rent subsidy, paid directly to tenants, providing up to 65% support for rent and mortgage costs until June 2021.
Adds lockdown support: The bill includes a new lockdown support, providing an additional 25% subsidy for businesses required to temporarily close by public health orders, for up to 90% total rent support.
Extends wage subsidy: The Canada emergency wage subsidy is extended until June 2021, helping businesses keep employees on payroll and encouraging rehiring to protect jobs.

Conservative

Supports bill C-9: The party supports Bill C-9 to provide rent subsidies to small businesses, but notes the previous program was flawed and changes were delayed.
Incorporates suggested changes: Bill C-9 includes positive changes advocated by the party, such as direct tenant application, CRA administration, and indexing subsidies.
Criticizes government handling: Members criticize the government's poor initial program design, ethical conflicts like the MCAP contract, and rushing legislation without proper debate.
Focus on economic recovery: The party emphasizes the critical role of small businesses in the economy and the need for effective support programs and recovery tools like rapid testing.

NDP

Supports bill fixes: The NDP is glad the government is fixing the commercial rent assistance program and extending the wage subsidy, but notes there are still many unknowns and issues.
Do not backdate rent program: The NDP is critical that the government will not backdate the commercial rent assistance program to April 1, arguing this is a serious injustice for businesses already in debt.
Government lacks understanding: The NDP feels the government is disconnected from the reality of small businesses, acted too slowly, and designed flawed programs without listening to those affected.
Urges backdating rent relief: The NDP urges the government and other parties to support backdating the commercial rent assistance program to save businesses steeped in debt and arrears.

Bloc

Supports bill C-9: The Bloc Québécois supports Bill C-9 because it extends the wage subsidy and creates a new rent subsidy program for businesses.
Opposes subsidy for parties: The party opposes the provision allowing political parties to apply for the wage subsidy, calling it a significant problem and an ethical breach.
Unethical use of funds: The Bloc argues it is unethical for wealthy parties to receive taxpayer funds intended for struggling businesses, especially when they can raise millions.
Proposes amendment: The Bloc proposes an amendment to explicitly exclude political parties from the definition of an eligible entity for the wage subsidy program.

Green

Supports taking drastic action: The party supported taking drastic action early in the pandemic, prioritizing human lives over the economy and advocating for border closures and masks.
Advocates for livable income: The Green Party champions a guaranteed livable income as a better alternative to the government's current "flawed, patchwork system" for supporting Canadians.
Identifies flaws in aid programs: While commending government action, the party notes flaws in programs like CEBA and rent relief, advocating for broader eligibility, retroactive rent support, sector-specific aid, and taxing large corporations.

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Income Tax ActGovernment Orders

November 6th, 2020 / 1:30 p.m.

The Deputy Speaker Bruce Stanton

It being 1:30 p.m., pursuant to an order made on Wednesday, November 4, it is my duty to interrupt proceedings and put forthwith every question necessary to dispose of the report stage of the bill now before the House.

The question is on Motion No. 1.

If a member of a recognized party present in the House wants to request a recorded vote or request that the motion be passed on division, I invite them to rise and so indicate to the Chair.

Income Tax ActGovernment Orders

November 6th, 2020 / 1:30 p.m.

Bloc