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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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      <marc:subfield code="a">Canada.</marc:subfield>
      <marc:subfield code="e">enacting jurisdiction.</marc:subfield>
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      <marc:subfield code="a">An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy)</marc:subfield>
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      <marc:subfield code="a">An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy) = </marc:subfield>
      <marc:subfield code="b">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).</marc:subfield>
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      <marc:subfield code="a">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)</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">[House of Commons of Canada], </marc:subfield>
      <marc:subfield code="c">2020.</marc:subfield>
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      <marc:subfield code="a">1 online resource (ii, 16 pages).</marc:subfield>
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      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
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      <marc:subfield code="a">Statutes of Canada ..., chapter ... ; </marc:subfield>
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      <marc:subfield code="a">"Assented to November 19, 2020, Bill C-9."</marc:subfield>
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      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
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      <marc:subfield code="a">"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, page ii.</marc:subfield>
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      <marc:subfield code="a">Text in English and French.</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="t">Income Tax Act.</marc:subfield>
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      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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      <marc:subfield code="a">Employment subsidies</marc:subfield>
      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Federal aid to small business</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">COVID-19 (Disease)</marc:subfield>
      <marc:subfield code="x">Economic aspects</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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      <marc:subfield code="a">COVID-19 Pandemic, 2020-2023</marc:subfield>
      <marc:subfield code="x">Economic aspects</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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      <marc:subfield code="a">Statutes and codes</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Parliament. </marc:subfield>
      <marc:subfield code="b">House of Commons, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
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      <marc:subfield code="t">An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy) = </marc:subfield>
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      <marc:subfield code="a">Statutes of Canada ..., chapter ...</marc:subfield>
      <marc:subfield code="v">Statutes of Canada 2020, chapter 13, 2nd session, 43rd Parliament.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.500677</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">318 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2020/lois-statutes/YX4-2020-13.pdf</marc:subfield>
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      <marc:subfield code="q">HTML</marc:subfield>
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      <marc:subfield code="u">https://parl.ca/DocumentViewer/en/43-2/bill/C-9/royal-assent?col=2</marc:subfield>
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