An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy) = Loi modifiant la Loi de l’impôt sur le revenu (Subvention d’urgence pour le loyer du Canada et Subvention...: XB432-9/1-PDF

"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"--Summary.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.893165&sl=0

Publication information
Department/Agency Canada. Parliament. House of Commons, issuing body.
Title An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy) = Loi modifiant la Loi de l’impôt sur le revenu (Subvention d’urgence pour le loyer du Canada et Subvention salariale d’urgence du Canada).
Variant title Loi modifiant la Loi de l’impôt sur le revenu (Subvention d’urgence pour le loyer du Canada et Subvention salariale d’urgence du Canada)
Series title Bill C-... ; Bill C-9, 2nd session, 43rd Parliament
Publication type Series - View Master Record
Language Bilingual-[English | French]
Format Electronic
Electronic document
Note(s) "First reading, November 2, 2020."
Issued also in HTML format.
Text in English and in French.
Publishing information [Ottawa] : House of Commons of Canada = Chambre des communes du Canada, 2020.
Description 1 online resource (ii, 16 pages)
Catalogue number
  • XB432-9/1-PDF
Subject terms Canada. Income Tax Act.
Emergencies -- Law and legislation -- Canada.
Employment subsidies -- Law and legislation -- Canada.
Federal aid to small business -- Canada.
COVID-19 (Disease) -- Economic aspects -- Canada.
COVID-19 Pandemic, 2020- -- Economic aspects -- Canada.
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