Community Support & Recovery Plan

Supporting our Business Community

On May 5, City Council approved a Community Support and Recovery Plan (CSRP), that includes immediate relief for taxpayers and a recovery fund to address the pandemic’s short- and long-term financial impact on all sectors of the community. It includes:

• Deferring 2020 utility and property tax deadlines for all property types to Sept. 30;

• Designating $5-million to implement a response plan with both short- and long-term support for businesses, residents and non-profits;

• Seeking federal and provincial stimulus funding for City capital projects to promote economic recovery; and

• Additional measures to be included

Supporting our Business Community

On May 5, City Council approved a Community Support and Recovery Plan (CSRP), that includes immediate relief for taxpayers and a recovery fund to address the pandemic’s short- and long-term financial impact on all sectors of the community. It includes:

• Deferring 2020 utility and property tax deadlines for all property types to Sept. 30;

• Designating $5-million to implement a response plan with both short- and long-term support for businesses, residents and non-profits;

• Seeking federal and provincial stimulus funding for City capital projects to promote economic recovery; and

• Additional measures to be included in the 2021 budget.

City staff are now moving forward with refining the CSRP and a host of ideas are being considered, including targeted grants, reduced or waived City fees, technology investments and marketing to support local businesses. Staff plan to present specific CSRP recommendations to Council in late May.

Business Supports

We have more than 7,000 businesses in Coquitlam, ranging from home-based operations to large enterprises with hundreds of employees. The City recognizes that this is a very challenging time for many of our local businesses as they face the impacts and the uncertainty of the current public health crisis.

From the start of the COVID-19 pandemic, Coquitlam’s Economic Development team has been reaching out to local business stakeholders and researching how best to support our community’s business sector. Over the coming weeks and months, City staff will continue to work with other levels of government, as well as business support organizations and other industry stakeholders, to help identify and inform our next steps.

This page has been developed to provide ongoing updates and information resources to Coquitlam’s business community. This will include opportunities for input, links to government and industry assistance programs, and a Q&A forum to get answers to your questions.

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Category Government of Canada   Show all

  • Government of Canada provides targeted support for business to help maintain over 11,000 jobs in British Columbia - Government of Canada

    13 Nov 2020

    Nov. 13, 2020

    From the outset, the Government of Canada has taken action to support businesses affected by the COVID-19 pandemic, and to protect their contributions to the Canadian economy. One measure of support is the $1.5 billion Regional Relief and Recovery Fund (RRRF), delivered by Canada’s Regional Development Agencies and intended for small- and medium-sized enterprises that have been unable to access other federal relief measures, putting jobs and livelihoods at risk.

    The pandemic has created new barriers and challenges for BC businesses, including access to capital, and there has been strong demand for RRRF funding. The traditional broad range of supports available to entrepreneurs through the business ecosystem, such as industry associations, are also subject to their own pandemic-related challenges. These not-for-profit organizations, best placed to identify and nurture locally relevant initiatives that meet regional needs, are struggling at the time that they are needed most.

    Support for the business ecosystem

    Today, the Honourable Joyce Murray, Minister of Digital Government and Member of Parliament for Vancouver Quadra, announced over $1.7 million for business ecosystem support in BC. This RRRF funding for seven organizations will ultimately support enterprises in all stages of the business lifecycle, from nurturing start-ups to the ongoing development of mature firms. Many of the programs being funded are already under way, bringing immediate support for local companies, and making a difference for families and communities across the West.

    Today’s funding from Western Economic Diversification Canada (WD) is expected to help maintain more than 11,000 jobs in businesses across the province, and is part of the government’s commitment to create one million jobs across Canada.

    For example, the Community Futures Development Association of BC will receive $1 million to create economic support programs for small and medium-sized enterprises in communities impacted by mill closures. Recent mill closures and curtailments – exacerbated by the COVID-19 pandemic – have had a devastating impact on businesses in remote, resource dependent communities. Funding is expected to provide 190 small businesses with training, mentorship and operational costs, helping to maintain 760 jobs over the next six months.

    This RRRF funding complements existing programs offered by WD, such as the WES Ecosystem Fund and the Regional Innovation Ecosystems (RIE) program. RRRF will help industry sectors retain the knowledge and skills of valuable employees, and maintain the capital flows and supply chains needed to build back better in an economic recovery.

  • Canada Emergency Rent Subsidy - Government of Canada

    05 Nov 2020

    Nov. 5, 2020

    On October 9, the government proposed the new Canada Emergency Rent Subsidy to provide direct relief to businesses, non-profits, and charities that continue to be economically impacted by the COVID-19 pandemic. The new rent subsidy would be available retroactive to September 27, 2020, until June 2021.

    The government is providing the proposed details for the first 12 weeks of the program, until December 19, 2020. The proposed program would, in many ways, mirror the successful Canada Emergency Wage Subsidy, providing a simple, easy-to-understand program for affected qualifying organizations. The new rent subsidy would provide benefits directly to qualifying renters and property owners, without requiring the participation of landlords.

    This backgrounder provides information for organizations that have experienced a revenue decline and may qualify for the Canada Emergency Rent Subsidy. If your organization has been subject to a public health order issued under the laws of Canada, a province or territory (including orders made by a municipality or regional health authority under one of those laws), you may be eligible for additional resources under the new Lockdown Support.

    Rent Subsidy for Organizations Impacted by the Crisis

    With the introduction of the new rent subsidy, qualifying organizations that have suffered a revenue drop would be eligible for a subsidy on eligible expenses. As shown in Table 1 and Figure 1, below, the maximum base rate subsidy would be 65 per cent, and available to organizations with a revenue drop of 70 per cent or more. The base rate would then decline to a rate of 40 per cent for organizations with a revenue drop of 50 per cent, and then would gradually reduce to zero for those not experiencing a decline in revenues. This structure mirrors the Canada Emergency Wage Subsidy rate structure.

    Table 1
    Revenue Decline Base Subsidy Rate
    70% and over 65%
    50% to 69% 40% + (revenue drop - 50%) x 1.25
    (e.g., 40% + (60% revenue drop – 50%) x 1.25 = 52.5% subsidy rate)
    1% to 49% Revenue drop x 0.8
    (e.g., 25% revenue drop x 0.8 = 20% subsidy rate)
    Figure 1
    • text version

    Eligible Expenses

    Eligible expenses for a location for a qualifying period would include commercial rent, property taxes (including school taxes and municipal taxes), property insurance, and interest on commercial mortgages (subject to limits) for a qualifying property, less any subleasing revenues. Any sales tax (e.g., GST/HST) component of these costs would not be an eligible expense.

    Eligible expenses would be limited to those paid under agreements in writing entered into before October 9, 2020 (and continuations of those agreements) and would be limited to expenses related to real property located in Canada. Expenses that relate to residential property used by the taxpayer (e.g., their house or cottage) would not be eligible. Payments made between non-arm's-length entities would not be eligible expenses. Mortgage interest expenses in respect of a property primarily used to earn, directly or indirectly, rental income from arms-length entities would not be eligible.

    Expenses for each qualifying period would be capped at $75,000 per location and be subject to an overall cap of $300,000 that would be shared among affiliated entities.

    Eligible Entities

    Eligibility criteria for the new rent subsidy would generally align with the Canada Emergency Wage Subsidy program. Eligible entities include individuals, taxable corporations and trusts, non-profit organizations and registered charities. Public institutions are generally not eligible for the subsidy. Eligible entities also include the following groups:

    • Partnerships that are up to 50 per cent owned by non-eligible members;
    • Indigenous government-owned corporations that are carrying on a business, as well as partnerships where the partners are Indigenous governments and eligible entities;
    • Registered Canadian Amateur Athletic Associations;
    • Registered Journalism Organizations; and
    • Non-public colleges and schools, including institutions that offer specialized services, such as arts schools, driving schools, language schools or flight schools.

    In addition, an eligible entity must meet one of the following criteria:

    • have a payroll account as of March 15, 2020 or have been using a payroll service provider;
    • have a business number as of September 27, 2020 (and satisfy the Canada Revenue Agency that it is a bona fide rent subsidy claim); or
    • meet other conditions that may be prescribed in the future.

    Calculating Revenues

    Revenues will be calculated in the same manner as under the Canada Emergency Wage Subsidy program.

    • An entity's revenue for the purposes of the rent subsidy is its revenue from its ordinary activities in Canada earned from arm's-length sources, determined using its normal accounting practices. Revenues from extraordinary items and amounts on account of capital are excluded.
    • For registered charities and non-profit organizations, the calculation includes most forms of revenue, excluding revenues from non-arm's length persons. These organizations are allowed to choose whether to include revenue from government sources as part of the calculation. Once chosen, the same approach would have to apply throughout the program period.
    • Special rules for the computation of revenue are provided to take into account certain non-arm's-length transactions, such as where an entity sells all of its output to a related company that in turn earns arm's-length revenue.
    • Affiliated groups that do not normally compute revenue on a consolidated basis may elect to do so.

    Reference Periods for the Drop-in-Revenues Test

    Eligibility would generally be determined by the change in an eligible entity's monthly revenues, year-over-year, for the applicable calendar month.

    Alternatively, an entity can choose to calculate its revenue decline by comparing its current reference month revenues with the average of its January and February 2020 revenues.

    Once an entity has chosen to use either the general or alternative approach, they must use that approach for each of the three periods. The approach chosen would apply to both the base Canada Emergency Wage Subsidy and the Canada Emergency Rent Subsidy.

    An eligible entity would use the greater of its percentage revenue decline for the current qualifying period and that for the previous qualifying period in order to determine its subsidy rate. This would provide certainty to businesses regarding their expected minimum subsidy rate and aligns with the practice under the Canada Emergency Wage Subsidy.

    Table 2, below, outlines each qualifying period and the relevant reference period for determining the change in revenue.

    Table 2: Reference Periods
    Qualifying period General approach Alternative approach
    Period 8 September 27 to October 24, 2020 October 2020 over October 2019 or September 2020 over September 2019 October 2020 or September 2020 over average of January and February 2020
    Period 9 October 25 to November 21, 2020 November 2020 over November 2019 or October 2020 over October 2019 November 2020 or October 2020 over average of January and February 2020
    Period 10 November 22 to December 19, 2020 December 2020 over December 2019 or November 2020 over November 2019 December 2020 or November 2020 over average of January and February 2020
    Note: The period numbers align with those used for the Canada Emergency Wage Subsidy, for simplicity. Period 8 of the Canada Emergency Wage Subsidy program is the first period for which the rent subsidy will be in effect.

    All applications must be made on or before 180 days after the end of the qualifying period.

    The estimated cost for the first three periods of the rent subsidy program, including the new Lockdown Support for locations significantly affected by public health restrictions, is $2.2 billion in 2020-21.

    How Organizations Will Benefit

    Example 1:

    Sandy owns a kitchen supply store. The store was closed down in the initial stages of the pandemic in March and April, but has since reopened. With new safety precautions in place Sandy now limits the number of customers in her store. In September and October, her revenues are down 25 per cent compared to last year. She paid $5,000 in eligible rent costs during the first period of the rent subsidy. For this period, she will be eligible for a rent subsidy of 20 per cent, or $1,000.

    Example 2:

    Matt owns a local chain of three casual dining restaurants. With restrictions on dining room capacity, and patio business declining as cooler weather sets in, his revenues were down 40 per cent in September and 60 per cent in October, compared to the same time last year. Matt incurred $30,000 in eligible rent costs in respect of the first period of the rent subsidy. He will be eligible for a rent subsidy at a rate of 52.5 per cent, for a benefit of $15,750.

    Example 3:

    MovieCastle Group is a chain of six cinemas. MovieCastle Group fully owns each cinema, which are all incorporated separately. In September, revenues were down 70 per cent, and in October, revenues were down over 80 per cent. MovieCastle Group and its companies incurred rent costs of $600,000 in respect of the period.

    Under the rent subsidy, MovieCastle Group will be eligible for a base subsidy rate of 65 per cent on a maximum of $300,000 of rent expenses per period. At each location, only the first $75,000 of rent expenses is eligible for the subsidy. MovieCastle Group members decide to divide the maximum $300,000 for the group equally amongst the six members, and each therefore can claim $50,000 in eligible expenses. The total group benefit will be $195,000 (or 65 per cent of $300,000).

  • Lockdown Support for Businesses Facing Significant Public Health Restrictions - Government of Canada

    05 Nov 2020

    Nov. 5, 2020

    On October 9, the government proposed new targeted, direct supports for businesses, non-profits and charities facing ongoing economic challenges amidst the second wave of the COVID-19 pandemic. For organizations that are subject to a lockdown and must shut their doors or significantly limit their activities under a public health order issued under the laws of Canada, a province or territory (including orders made by a municipality or regional health authority under one of those laws), the government proposed a top-up under the new Canada Emergency Rent Subsidy to provide additional support while they face lockdowns.

    The new Lockdown Support would be available retroactive to September 27, 2020, until June 2021, during periods when businesses are facing eligible public health restrictions. The government is providing the proposed details for the first 12 weeks of the program, until December 19, 2020. The proposed program would align with many aspects of the Canada Emergency Wage Subsidy to provide a simple, easy-to-understand program directly to renters and property owners.

    This backgrounder provides information for organizations that have been significantly affected by public health restrictions and may be eligible for additional support for certain rent or property expenses. If your organization is not subject to qualifying public health lockdown restrictions, but you are currently experiencing a decline in revenues, you may still be eligible for the Canada Emergency Rent Subsidy.

    Base Rent Subsidy for Organizations Impacted by the Crisis

    With the introduction of the new Canada Emergency Rent Subsidy, qualifying organizations that have suffered a revenue drop would be eligible for a subsidy on certain expenses. As shown in Table 1 and Figure 1, the maximum base rate would be 65 per cent, available to organizations with a revenue drop of 70 per cent or more. The base rate would then gradually decline to a rate of 40 per cent for organizations with a revenue drop of 50 per cent, and then would gradually reduce to zero for those not experiencing a decline in revenues. This structure mirrors the Canada Emergency Wage Subsidy rate structure for the relevant periods.

    Lockdown Support for Locations Significantly Affected by Public Health Restrictions

    The new Lockdown Support of 25 per cent would be available to organizations with locations that are temporarily forced to close or temporarily have their business activities significantly restricted by a public health order issued under the laws of Canada or a province or territory. This would include a shutdown of a location as a result COVID-19 outbreak (as declared by a provincial, territorial or regional health authority). This follows a commitment in the Speech from the Throne to provide direct financial support to businesses temporarily shut down as a result of a local public health decision.

    Specifically, a public health restriction would be an order that meets the following conditions:

    • it is made under the laws of Canada, a province or territory (including orders made by a municipality or regional health authority under one of those laws) in response to the COVID-19 pandemic;
    • it is limited in scope based on factors such as defined geographical boundaries, type of business or other activity, or risks associated with a particular location;
    • non-compliance with the order is a federal, provincial or territorial offence or can result in the imposition of an administrative monetary penalty or other sanction imposed by the Government of Canada or a province or territory;
    • it cannot result from a violation of an order that meets the above conditions; and
    • it must be in effect, for a period of at least a week, so that some or all of the activities of the eligible entity at, or in connection with, the qualifying property are required to completely cease. In other words, limitations would be on the type of activity rather than the extent to which an activity may be performed or limits placed on the time during which an activity may be performed.

    For an organization to qualify for the Lockdown Support for a qualifying property, the following conditions must apply:

    • the organization qualifies for the base Canada Emergency Rent Subsidy; and
    • the public health order requires that the organization
      • completely shut down the location; or,
      • cease some or all of the activities at the location and it is reasonable to conclude that the ceased activities, in the appropriate pre-pandemic prior reference period, were responsible for at least approximately 25 per cent of the revenues of the entity at that location.

    If the organization is subject to a public health restriction and has to cease activities for only part of a qualifying period, the Lockdown Support would be pro-rated for the number of days in the period during which the relevant location was affected.
    The following examples illustrate some common circumstances where an organization qualifying for the base subsidy may have qualifying property (i.e., a location) that would be eligible for the Lockdown Support.

    • Restrictions on indoor dining: a restaurant that normally earns approximately 25 per cent or more of its revenues in connection with indoor dining could qualify due to its dining room being shut down even if it shifts its activities to take-out orders to make up some of the lost revenues from indoor dining.
    • Closure of bars: a bar that is ordered to close down due to a regional public health restriction, and, anticipating low demand for take-out, does not continue operating, could qualify.
    • Closure of fitness centres: a fitness center providing group fitness classes that is ordered to close down could qualify, even if, for instance, it moves to online instruction.
    • Closure of retail stores: a retail store that is ordered to close down its location in a shopping mall, but that continues to operate providing online sales and curbside pick-up, could qualify so long as its in-store sales normally accounted for at least approximately 25 per cent of its revenues.
    • Restrictions on types of personal services: an esthetics studio that earned most of its pre-pandemic revenues from services that cannot be performed while wearing a mask and can no longer be provided due to a public health restriction, could qualify.
    • Other closures of certain indoor activities: a theater or an interactive museum that is ordered to close down would qualify.
    • Closure in relation to a COVID-19 outbreak on the premises: a soup kitchen that is ordered to close down due to a specific public health restriction arising from a number of its employees contracting COVID-19 would qualify.

    The following examples illustrate some common circumstances where an organization would generally not be eligible for the Lockdown Support:

    • Reduction in business hours: a bar that is subject to a restriction requiring bars in a region to shut down by 10:00 pm each day would not qualify, as their activities would not be required to cease for a period of at least one week.
    • Requirements for physical distancing: a restaurant that earns most of its revenues in connection with indoor dining would not qualify due to a public health restriction limiting patrons to six persons per table, as it could continue to carry on its indoor dining activities.
    • Restrictions on travel: a bed and breakfast that sees a decrease in the number of clients due to travel restrictions would not qualify as it can continue to operate, and there is no order to cease its activities.
    • Reduction in the number of clients at any one time: a movie theater that is required to limit the number of clients would not qualify, as it would not be required to cease any of its activities.
    • Violation of a public health order: a factory that is required to close down due to violating a public health restriction would not qualify because the shut-down resulted from a contravention of public health orders.
    Table 1
    Revenue Decline Base subsidy rate Lockdown Support
    70% and over 65% 25%
    50% to 69% 40% + (revenue drop - 50%) x 1.25
    (e.g., 40% + (60% revenue drop – 50%) x 1.25 = 52.5% subsidy rate)
    25%
    1% to 49% Revenue drop x 0.8
    (e.g., 25% revenue drop x 0.8 = 20% subsidy rate)
    25%
    Figure 1
    • Text version

    Eligible Expenses

    Eligible expenses for a qualifying property for a qualifying period would include commercial rent, property taxes (including school taxes and municipal taxes), property insurance, and interest on commercial mortgages (subject to limits), less any subleasing revenues. Any sales tax (e.g., GST/HST) component of these costs would not be an eligible expense.

    Eligible expenses would be limited to those paid under agreements in writing entered into before October 9, 2020 (and continuations of those agreements) and would be limited to expenses related to real property located in Canada. Expenses that relate to residential property used by the taxpayer (e.g., their house or cottage) would not be eligible. Payments made between non-arm’s-length entities would not be eligible expenses. Mortgage interest expenses in respect of a property primarily used to earn, directly or indirectly, rental income from arms-length entities would not be eligible.

    For the purpose of the base subsidy, expenses for each qualifying period would be capped at $75,000 per location and be subject to an overall cap of $300,000 that would be shared among affiliated entities. For the purpose of the new Lockdown Support for those affected by public health restrictions, eligible expenses would be capped at $75,000 per location, but no overall cap would apply.

    Eligible Entities

    Eligibility criteria would generally align with the Canada Emergency Wage Subsidy program. Eligible entities include individuals, taxable corporations and trusts, non-profit organizations and registered charities. Public institutions are generally not eligible for the subsidy. Eligible entities also include the following groups:

    • Partnerships that are up to 50 per cent owned by non-eligible members;
    • Indigenous government-owned corporations that are carrying on a business, as well as partnerships where the partners are Indigenous governments and eligible entities;
    • Registered Canadian Amateur Athletic Associations;
    • Registered Journalism Organizations; and
    • Non-public colleges and schools, including institutions that offer specialized services, such as arts schools, driving schools, language schools or flight schools.

    In addition, an eligible entity must meet one of the following criteria:

    • have a payroll account as of March 15, 2020 or have been using a payroll service;
    • have a business number as of September 27, 2020 (and satisfy the Canada Revenue Agency that it is a bona fide rent subsidy claim); or
    • meet other prescribed conditions.

    Calculating Revenues

    Revenues will be calculated in the same manner as under the Canada Emergency Wage Subsidy program.

    • An entity's revenue for the purposes of the rent subsidy is its revenue from its ordinary activities in Canada earned from arm's-length sources, determined using its normal accounting practices. Revenues from extraordinary items and amounts on account of capital are excluded.
    • For registered charities and non-profit organizations, the calculation includes most forms of revenue, excluding revenues from non-arm's length persons. These organizations are allowed to choose whether to include revenue from government sources as part of the calculation. Once chosen, the same approach would have to apply throughout the program period.
    • Special rules for the computation of revenue are provided to take into account certain non-arm's-length transactions, such as where an entity sells all of its output to a related company that in turn earns arm's-length revenue.
    • Affiliated groups that do not normally compute revenue on a consolidated basis may elect to do so.

    Reference Periods for the Drop-in-Revenues Test

    Eligibility would generally be determined by the change in an eligible entity's monthly revenues, year-over-year, for the applicable calendar month.

    Alternatively, an entity can choose to calculate its revenue decline by comparing its current reference month revenues with the average of its January and February 2020 revenues.

    Once an entity has chosen to use either the general or alternative approach, they must use that approach for each of the three periods. The approach chosen would apply for the purpose of both the base Canada Emergency Wage Subsidy and Canada Emergency Rent Subsidy.

    An eligible entity would use the greater of its percentage revenue decline for the current qualifying period and that for the previous qualifying period in order to determine its subsidy rate. This would provide certainty and aligns with the practice under the Canada Emergency Wage Subsidy.

    Table 2 below outlines each qualifying period and the relevant period for determining change in revenue.

    Table 2
    Reference periods
    Qualifying period General approach Alternative approach
    Period 8 September 27 to October 24, 2020 October 2020 over October 2019 or September 2020 over September 2019 October 2020 or September 2020 over average of January and February 2020
    Period 9 October 25 to November 21, 2020 November 2020 over November 2019 or October 2020 over October 2019 November 2020 or October 2020 over average of January and February 2020
    Period 10 November 22 to December 19, 2020 December 2020 over December 2019 or November 2020 over November 2019 December 2020 or November 2020 over average of January and February 2020
    Note: The period numbers align with those used for the Canada Emergency Wage Subsidy, for simplicity. Period 8 of the Canada Emergency Wage Subsidy program is the first period for which the rent subsidy will be in effect.

    All applications must be made on or before 180 days after the end of the qualifying period.

    The estimated cost for the first three periods of the rent subsidy program, including the top-up for locations significantly affected by public health restrictions, is $2.2 billion in 2020-21.

    How Organizations Will Benefit

    Example 1:

    Sonia is the owner of a gym that was fully locked down on September 20 under provincial order. In September, her revenues were down by 50 per cent because of the physical distancing measures, and her revenues in October will fall to zero. Her rent expenses for the period are $10,000. Sonia will be eligible for the 25 per cent Lockdown Support, or $2,500. In addition, Sonia will receive a base rent subsidy of 65 per cent, or $6,500, for a combined total of $9,000.

    Example 2:

    Restaurant Inc is a chain of restaurants with 10 locations. In September, revenues were down 70 per cent, and in October, revenues were down over 80 per cent when the dining rooms of six of their 10 locations were shut down under a regional public health order effective October 10. Restaurant Inc incurred rent costs of $400,000 in respect of the period, $120,000 of which related to the six locations closed by public health order. Under the rent subsidy, Restaurant Inc will be eligible for a base subsidy rate of 65 per cent plus the new Lockdown Support of 25 per cent with respect to the six locations closed by public health order for the days they were affected (in this case 15 days out of the 28-day period). As shown in Table 3 below, Restaurant Inc will be able to benefit from the base subsidy and the Lockdown Support. The base subsidy would apply on $300,000 in eligible expenses (the monthly cap), for a benefit of $195,000. The Lockdown Support is only capped per location, meaning it would apply on $120,000 of eligible expenses ($20,000 x 6), and is pro-rated to the number of days in the qualifying period that the business was affected by the public health order. As such, the benefit associated with the Lockdown Support would be of $16,071 ($120,000 x 25% x 15/28). This would result in a total rent subsidy of $211,071 for the month of October.

    Table 3
    Example of subsidy calculation for Restaurant Inc
    Subsidy rate Eligible expenses Eligible days Subsidy
    Base rent subsidy 65% $300,000 28 65% x $300,000 = $195,000
    Lockdown Support 25% $20,000 x 6 =$120,000 15/28 25% x $120,000 x 15/28 = $16,071
    Total $211,071


  • Details on the Canada Emergency Wage Subsidy Extension - Government of Canada

    05 Nov 2020

    Nov. 5, 2020

    The government introduced the Canada Emergency Wage Subsidy to protect Canadian jobs, encourage employers to quickly rehire workers previously laid off because of COVID-19, and help bridge the Canadian economy to the other side of this unprecedented crisis. The wage subsidy program was put in place for an initial 12-week period from March 15 to June 6, 2020, providing a 75 per cent wage subsidy to eligible employers. On May 15, 2020, the government announced a 12-week extension, to August 29, 2020. On July 17, 2020, the government unveiled a redesign allowing more employers to access wage subsidy support while ensuring that support is better targeted to their needs, and proposed a further extension to December 19, 2020.

    The government is proposing to further extend the wage subsidy program until June 2021 and implement other enhancements to the program to better respond to the evolving economic and health situation. These proposed changes will make the program more flexible and more generous, and ensure that the program provides continued support to employers.

    Details of the program until December 19, 2020 are provided here. The government will provide details for the upcoming periods in advance of the current terms’ expiry and will ensure the wage subsidy program continues to be responsive to the economic situation.

    Maintaining the Base Subsidy at its Current Level Until December

    The wage subsidy includes a base subsidy for all employers whose revenues have been impacted by the pandemic. The base subsidy rate for Period 8 (September 27 to October 24, 2020) would continue to apply for Periods 9 and 10 (October 25 to December 19, 2020). As such, the maximum base subsidy rate would be set at 40 per cent for this period. Table 1, below, shows the new rate structure of the base subsidy.

    Timing Period 8:
    September 27 – October 24
    Period 9:
    October 25 – November 21
    Period 10:
    November 22 – December 19
    Table 1
    New Rate Structure of the Base Subsidy, Periods 8-10
    Maximum weekly benefit per employee Up to $452 Up to $452 Up to $452
    Revenue drop


    50% and over 40% 40% 40%
    0% to 49% 0.8 x revenue drop
    (e.g., 0.8 x 20% revenue drop = 16% base subsidy rate)
    0.8 x revenue drop
    (e.g., 0.8 x 20% revenue drop = 16% base subsidy rate)
    0.8 x revenue drop
    (e.g., 0.8 x 20% revenue drop = 16% base subsidy rate)

    The new rate structure for the base wage subsidy would replace the one previously announced on July 17, 2020 for Period 9.

    Top-up Wage Subsidy More Responsive to Support the Most Affected Employers

    A top-up wage subsidy of up to 25 per cent is available to employers most adversely impacted by the pandemic. Currently, an eligible employer’s top-up wage subsidy is generally determined based on the revenue drop over the preceding three months compared to the same months in the prior year. Under the alternative approach to the calculation of baseline revenues, the top-up wage subsidy is determined based on the revenue drop experienced when comparing average monthly revenue in the preceding three months to the average monthly revenue in January and February 2020.

    To make the top-up wage subsidy more responsive to sudden changes in revenue, the revenue-decline test for the base subsidy and the top-up wage subsidy would be harmonized from September 27, 2020 onward. Instead of using the current three-month revenue-decline test for the top-up wage subsidy, both the base and top-up wage subsidies would be determined by the change in an eligible employer's monthly revenues, year-over-year, for either the current or previous calendar month. This means an employer with a 70 per cent or greater revenue loss in a single period would be eligible for a 65-per-cent wage subsidy. For employers using the alternative method (announced on April 8, 2020), both the base subsidy and the top-up wage subsidy would be determined by comparing its current monthly revenues with the average of its January 2020 and February 2020 revenues.

    Because the wage subsidy would now be based on the current month’s revenue losses, instead of the preceding three months’, an employer who had strong revenues over the summer, but is facing a revenue decline of over 50 per cent in Period 8, would qualify for a more generous wage subsidy this fall.

    Table 2, below, shows the new combined rate structure with the base subsidy and the top-up wage subsidy.

    Timing Period 8:
    September 27 – October 24
    Period 9:
    October 25 – November 21
    Period 10:
    November 22 – December 19
    Table 2
    Rate Structure of the Combined Base Subsidy and the Top-up Wage Subsidy, Periods 8-10
    Maximum weekly benefit per employee Up to $734 Up to $734 Up to $734
    Revenue drop


    70% and over 65% 65% 65%
    50% to 69% 40% + 1.25 x (revenue drop - 50%)
    (e.g., 40% + 1.25 x (60% revenue drop - 50%) = 52.5% combined base and top-up wage subsidy rate)
    40% + 1.25 x (revenue drop - 50%)
    (e.g., 40% + 1.25 x (60% revenue drop - 50%) = 52.5% combined base and top-up wage subsidy rate)
    40% + 1.25 x (revenue drop - 50%)
    (e.g., 40% + 1.25 x (60% revenue drop - 50%) = 52.5% combined base and top-up wage subsidy rate)
    0% to 49% 0.8 x revenue drop 0.8 x revenue drop 0.8 x revenue drop
    Figure 1
    Rate Structure of the Combined Base Subsidy and the Top-up Wage Subsidy

    • Text version

    Under the alternative approach, both the base subsidy and the top-up wage subsidy would be determined by the change in an eligible employer's monthly revenues relative to the average of its January 2020 and February 2020 revenues. Table 3, below, outlines each qualifying period and the relevant period for determining an eligible employer’s change in revenue.

    Employers that had chosen to use the general approach to choosing a prior reference period for Period 5 (July 5 to August 1) and onward would continue to use that approach. Similarly, employers that had chosen to use the alternative approach for Period 5 and onward would continue to use the alternative approach.

    An eligible employer would use the greater of its percentage revenue decline for the current qualifying period and that for the previous qualifying period for the purpose of determining its combined base subsidy and top-up wage subsidy rate for the current qualifying period.

    Timing Period 8:
    September 27 – October 24
    Period 9:
    October 25 – November 21
    Period 10:
    November 22 – December 19
    Table 3
    Reference Periods for the Base Subsidy and the Top-up Wage Subsidy
    General approach October 2020 over October 2019 or September 2020 over September 2019 November 2020 over November 2019 or October 2020 over October 2019 December 2020 over December 2019 or November 2020 over November 2019
    Alternative approach October 2020 or September 2020 over average of January and February 2020 November 2020 or October 2020 over average of January and February 2020 December 2020 or November 2020 over average of January and February 2020

    Safe Harbour Rule for the Top-up Wage Subsidy for Periods 8 through 10

    For Periods 8 through 10, an eligible employer would be entitled to a top-up wage subsidy rate not lower than the rate that it would be entitled to if its entitlement were calculated under the three month revenue-decline test. Under this safe harbour rule, an eligible employer’s top-up wage subsidy would generally be determined based on the revenue drop experienced when comparing revenues in the preceding three months to the same months in the prior year. Under the alternative approach to the calculation of baseline revenues, an eligible employer’s top-up wage subsidy would be determined based on the revenue drop experienced when comparing average monthly revenue in the preceding three months to the average monthly revenue in January and February 2020. Table 4, below, outlines the reference periods for the safe harbour rule.

    Timing Period 8:
    September 27 – October 24
    Period 9:
    October 25 – November 21
    Period 10:
    November 22 – December 19
    Table 4
    Reference Periods for the Top-up wage Subsidy Safe Harbour Rule
    General approach July to September 2020 over July to September 2019 August to October 2020 over August to October 2019 September to November 2020 over September to November 2019
    Alternative approach July to September 2020 average over January and February 2020 average* August to October 2020 average over January and February 2020 average* September to November 2020 average over January and February 2020 average*

    * The calculation would equal the average monthly revenue over the three months of the reference period divided by the average revenue for the months of January and February 2020.

    Alignment of Benefits for Furloughed Employees

    As announced on October 14, 2020, for Periods 9 (October 25 to November 21) and 10 (November 22 to December 19), the wage subsidy for furloughed employees would be adjusted to align with the benefits provided through Employment Insurance (EI) to ensure equitable treatment of employees on furlough between both programs.

    Specifically, the wage subsidy calculation for a furloughed employee would be the lesser of:

    • the amount of eligible remuneration paid in respect of the week; and
    • the greater of:
      • $500, and
      • 55 per cent of pre-crisis remuneration for the employee, up to a maximum subsidy amount of $573.

    The employer portion of contributions in respect if the Canada Pension Plan, EI, the Quebec Pension Plan, and the Quebec Parental Insurance Plan in respect of furloughed employees would continue to be refunded.

    Special Baseline Remuneration Period for Employees Returning from Leave

    Under the general rules, an eligible employer’s entitlement to the wage subsidy for a furloughed employee, as well as an active employee in certain circumstances, is determined through a calculation that takes into account both the employee’s current and baseline (pre-crisis) remuneration.

    Baseline remuneration means the average weekly eligible remuneration paid to an eligible employee by an eligible employer during the period beginning January 1, 2020, and ending March 15, 2020. Any period of seven or more consecutive days for which the employee was not remunerated is excluded from the calculation. However, the eligible employer may elect, for each qualifying period in respect of an employee, an alternative baseline period for calculating the average weekly eligible remuneration. For Periods 5 through 9 (July 5 to November 21, 2020), the alternative baseline remunation period begins on July 1, 2019 and ends on December 31, 2019. An eligible employer may elect the alternative baseline period because, for example, an eligible employee was on leave through the duration of the regular baseline remuneration period.

    Under proposed new rules, employers would be given greater flexibility to claim the wage subsidy in respect of employees returning from maternity leave, parental leave, caregiver leave or long-term sick leave. An eligible employer would be able to elect for each qualifying period from Periods 5 to 10 (July 5 to December 19, 2020), a special baseline remuneration period in respect of an eligible employee returning from a continuous maternity, parental, caregiver, or long-term sick leave that began before July 1, 2019 and ended after March 15, 2020. The special remuneration period would be the 90-day period ending immediately before the beginning of the employee’s leave period.

    The proposed new baseline remuneration periods for Periods 5 to 10 (July 5 to December 19, 2020) are summarized in table 5 below:

    Regular baseline remuneration period Alternative baseline remuneration period Special baseline remuneration period*
    Table 5
    Baseline Remuneration Periods for Periods 5 to 10
    January 1 to March 15, 2020 July 1, 2019 to December 31, 2019 90-day period ending immediately before the beginning of the employee’s leave period

    * Available for eligible employees returning from a continuous maternity, parental, caregiver, or long-term sick leave that began before July 1, 2019 and ended after March 15, 2020.

    Application Period

    Currently, to qualify for the wage subsidy for a qualifying period, an eligible employer must make an application for the qualifying period, in a prescribed form and manner, no later than January 31, 2021.

    With the extension of the wage subsidy, to ensure that employers have sufficient time to make their wage subsidy applications, the proposed new deadline to make an application for a qualifying period would be the later of January 31, 2021 or 180 days after the end of the qualifying period.

    Asset Purchases

    The wage subsidy has a relieving rule that applies when an entity purchases all or substantially all of business assets of a seller. If the purchaser and seller jointly elect, the purchaser can use the prior reference period revenues associated with those assets for the purpose of computing its revenue decline.

    This rule would be expanded to allow it to be used when an entity purchases the assets of a business, or of a distinct part of a business, of an arm’s length seller and the purchaser uses those assets to carry on a business. As with the existing rule, the purchaser and seller would need to make a joint election.

    Eligible Employees

    Eligible employees are employees for whom the wage subsidy can be claimed. An amendment to the definition “eligible employee” would ensure that only employees of an eligible entity employed primarily in Canada throughout a qualifying period (or portion of a qualifying period during which the employee was employed by the eligible entity) would be considered eligible employees for the purpose of the wage subsidy.

  • Minister Ng announces new measures to help Canadian small businesses access global markets amid COVID-19 - Government of Canada

    03 Nov 2020

    Nov. 3, 2020

    Helping Canada’s small businesses go global is key to driving economic recovery.

    Today, the Honourable Mary Ng, Minister of Small Business, Export Promotion and International Trade, announced new actions to help Canadian businesses grow while navigating the challenges of the COVID-19 pandemic in the global marketplace.

    The Government of Canada launched the CanExport SMEs program—delivered through the Trade Commissioner Service—in 2016. As an investment totalling $190 million, this program has helped thousands of small business owners and entrepreneurs break into new international markets with funding of up to $75,000 to cover travel costs and other expenses.

    With international travel restricted due to COVID-19, the CanExport SMEs program is pivoting to now help small businesses:

    • develop and expand their e-commerce presence by covering partial costs associated with online sales platforms and digital strategy consulting, as well as advertising and search engine optimization
    • attend virtual trade shows and other business-to-business events
    • navigate new COVID-19-related trade barriers by helping pay for new international market certifications and requirements

    Canada is working to build a sustainable and resilient recovery that benefits everyone. That is why these new measures will also provide dedicated support for Indigenous and women-owned small businesses, which have been disproportionately impacted by the COVID-19 crisis.

    This new support will help hundreds of small businesses in the coming months explore new opportunities to sell their world-class Canadian products and services in the international marketplace, grow their businesses, and create good jobs for Canadians.

    Small business owners and entrepreneurs are encouraged to apply for CanExport SMEs program funding.

  • Canada Emergency Business Account now open to businesses using personal banking accounts - Government of Canada

    26 Oct 2020

    Oct. 26, 2020

    The Government of Canada is providing continued support to small business owners and entrepreneurs to help them adapt and position their businesses for recovery.

    Today, the Deputy Prime Minister and Minister of Finance, the Honourable Chrystia Freeland announced that as early as October 26, 2020, the Canada Emergency Business Account (CEBA) will be available to businesses that have been operating out of a non-business banking account.

    To be eligible, businesses must have been operating as a business as of March 1, 2020, must successfully open a business account at a Canadian financial institution that is participating in CEBA, and meet the other existing CEBA eligibility criteria. The deadline to apply for CEBA is December 31, 2020.

    CEBA is part of the Government of Canada’s economic response plan to help Canadians and Canadian businesses deal with the COVID-19 pandemic. The measures under this plan are helping businesses keep their doors open, keep their employees on payroll, protect the jobs that Canadians depend on, and recover quickly when the time comes.

  • Minister Ng announces support for small businesses through the Canada United Small Business Relief Fund - Government of Canada

    20 Oct 2020

    Oct, 20, 2020

    Small business are at the heart of our communities. They create good jobs, grow our economies and bring life to our main streets. But they have also been among the hardest hit during the COVID-19 pandemic.

    As we continue to fight this virus, small businesses face further losses, increased costs to reopening and an uncertain economic future. The Government of Canada is committed to doing whatever it takes to support small businesses and their communities. Their success is critical as we recover and rebuild from the COVID-19 pandemic.

    Today, during Small Business Week, the Honourable Mary Ng, Minister of Small Business, Export Promotion and International Trade, announced an investment of $12 million in the Canada United Small Business Relief Fund.

    Canada United is a national fundraising campaign created by the Royal Bank of Canada (RBC) in collaboration with private sector partners and provincial and territorial chambers of commerce, including the Ontario Chamber of Commerce (OCC). The campaign has been rallying support from Canadians for local small businesses in every corner of the country.

    The Canada United Small Business Relief Fund, which is managed by the OCC, is supporting Canadian businesses across different sectors and industries with grants of up to $5,000. These grants will help thousands of small business owners cover the costs of personal protective equipment, make physical modifications to their businesses to meet local health and safety requirements, and enhance their digital or e-commerce capabilities. This is especially important as we enter the second wave of the pandemic.

    This investment builds on the Government of Canada’s continued support for small and local businesses through a wide range of COVID-19 emergency programs, such as the expanded Canada Emergency Business Account, the Canada Emergency Wage Subsidy and the new Canada Emergency Rent Subsidy.

  • Extending the Canada Emergency Wage Subsidy - Government of Canada

    14 Oct 2020

    Oct. 14, 2020

    The Canada Emergency Wage Subsidy (CEWS) has been working to protect jobs and help businesses, charities and non-profits re-hire workers. To date, more than 3.7 million Canadian workers have been supported by this program. Throughout the pandemic, income supports like the wage subsidy have helped families and workers across Canada know where the next paycheque is coming from and keep our communities strong.

    The government’s recent Speech from the Throne committed to extending the wage subsidy through to June 2021 as part of its work to create over one million jobs and restore employment to pre-pandemic levels. The government confirmed its intention to extend the wage subsidy until June 2021 and is providing details on the parameters of the wage subsidy that are proposed to apply until December 19, 2020. In addition, other enhancements are being proposed to the program to ensure that it provides continued support to employers and responds to the health and economic situation as it evolves. These changes complement the new Canada Emergency Rent Subsidy.

    The wage subsidy consists of a base subsidy for all employers whose revenues have been impacted by the pandemic, as well as a top-up subsidy for employers that are hardest hit. There is a separate rate structure for furloughed workers. It is proposed that the base subsidy rate for September 27 to October 24, 2020 continue to apply from October 25 to December 19, 2020. As such, the maximum base subsidy rate would be set at 40 per cent for this period, and the maximum top-up subsidy rate would remain at 25 per cent.

    To make the top-up subsidy more responsive to sudden changes in revenue, the revenue-decline test for the base subsidy and the top-up subsidy would be harmonized from September 27 onward. Instead of using the current three-month revenue-decline test for the top-up subsidy, both the base and top-up would be determined by the change in an eligible employer's monthly revenues, year-over-year, for either the current or previous calendar month. This means an employer with a 70 per cent or greater revenue loss in a period would be eligible for a 65 per cent wage subsidy. For employers using the alternative revenue-decline test (announced on April 8, 2020), both the base subsidy and the top-up subsidy would be determined by the change in an eligible employer's monthly revenues relative to the average of its January 2020 and February 2020 revenues.

    To ensure that the change in the revenue-decline test does not lead to a less generous wage subsidy, the wage subsidy program would include a “safe harbour” rule applicable from September 27 to December 19, 2020. This rule would entitle an eligible employer to a top-up subsidy rate that is no less than it would have received under the three‑month revenue-decline test.

    As of October 25, 2020, the wage subsidy for furloughed employees would be aligned with the benefits provided through Employment Insurance to ensure equitable support to Canadian workers and in accordance with the announcement the government made on July 17 unveiling adjustments to the wage subsidy. This means the subsidy per week in respect of an arm’s length employee (or a non-arm’s length employee who received pre-crisis remuneration for the relevant period) would be: the amount of eligible remuneration paid in respect of the week; or, if the employee receives remuneration of $500 or more in respect of the week, the greater of $500 and 55 per cent of pre-crisis remuneration for the employee, up to a maximum subsidy amount of $573.

    The government will issue a technical backgrounder on the extended wage subsidy, including details on eligibility.

    The government has revised its 2020-21 estimate of the cost of the wage subsidy program. Taking into account these revisions, it is estimated at $68.5 billion until the end of Period 10 (December 19, 2020).

    The government intends to introduce legislation that would implement the extended wage subsidy.

  • Online Tool Kit Helps Workplaces Build Customized COVID-19 Health and Safety Plan - Government of Canada

    14 Oct 2020

    Oct. 13, 2020

    The Canadian Centre for Occupational Health and Safety (CCOHS) has launched a new customizable tool kit resource to help workplaces across Canada operate safely and prevent the spread of infection during the COVID-19 pandemic.

    Anchored by the COVID-19: Workplace Health and Safety Guide, the online hub provides one-stop access to more than 40 free resources to reduce the spread and protect everyone in the workplace. The guide includes information on the responsibilities of employers and workers, and what workplaces should do to control risks. Topics covered include how the coronavirus spreads, employers’ duties, handling work refusals, hazard and risk assessment identification for COVID-19, and how to control the risk and apply the hierarchy of controls in the workplace.

    Workplaces can download the guide on its own or bundle other industry and workplace-specific tip sheets, infographics, and posters to create a customized and comprehensive COVID-19 tool kit tailored to their industry or specific workplace needs.

    The COVID-19 tool kit of health and safety resources can be found on the CCOHS website: www.ccohs.ca/products/publications/covid19-tool-kit/.

  • Government announces new, targeted support to help businesses through pandemic - Government of Canada

    09 Oct 2020

    Oct. 9, 2020

    The Government of Canada took immediate action to help Canadian businesses affected by the global COVID-19 pandemic, from helping keep employees on the job to increasing cash flow and providing support to help pay rent.

    While some parts of our economy are recovering, others continue to struggle with reduced revenues, increased costs, and uncertainty because of the COVID-19 pandemic.

    That is why today the Deputy Prime Minister and Finance Minister, the Honourable Chrystia Freeland, announced the government’s intention to introduce new, targeted supports to help hard-hit businesses and other organizations experiencing a drop in revenue. The government plans to introduce legislation to provide support that would help these businesses safely get through the second wave of the virus and the winter, cover costs so they can continue to serve their communities, and be positioned for a strong recovery, including:

    • The new Canada Emergency Rent Subsidy, which would provide simple and easy-to-access rent and mortgage support until June 2021 for qualifying organizations affected by COVID-19. The rent subsidy would be provided directly to tenants, while also providing support to property owners. The new rent subsidy would support businesses, charities, and non-profits that have suffered a revenue drop, by subsidizing a percentage of their expenses, on a sliding scale, up to a maximum of 65 per cent of eligible expenses until December 19, 2020. Organizations would be able to make claims retroactively for the period that began September 27 and ends October 24, 2020.
    • A top-up Canada Emergency Rent Subsidy of 25 per cent for organizations temporarily shut down by a mandatory public health order issued by a qualifying public health authority, in addition to the 65 per cent subsidy. This follows a commitment in the Speech from the Throne to provide direct financial support to businesses temporarily shut down as a result of a local public health decision.
    • The extension of the Canada Emergency Wage Subsidy until June 2021, which would continue to protect jobs by helping businesses keep employees on the payroll and encouraging employers to re-hire their workers. The subsidy would remain at the current subsidy rate of up to a maximum of 65 per cent of eligible wages until December 19, 2020. This measure is part of the government’s commitment to create over 1 million jobs and restore employment to the level it was before the pandemic.
    • An expanded Canada Emergency Business Account (CEBA), which would enable businesses, and not-for-profits eligible for CEBA loans—and that continue to be seriously impacted by the pandemic—to access an interest-free loan of up to $20,000, in addition to the original CEBA loan of $40,000. Half of this additional financing would be forgivable if repaid by December 31, 2022. Additionally, the application deadline for CEBA is being extended to December 31, 2020. Further details, including the launch date and application process will be announced in the coming days. An attestation of the impact of COVID-19 on the business will be required to access the additional financing.