Tourism and Hospitality Recovery Program (THRP)

  • Subsidy towards wages and rent or property expenses (property tax, property insurance, and mortgage interest) that are incurred in the ordinary business activities for businesses experiencing revenue declines
  • Subsidy rate
    • For periods 22-26: 40%-75%, corresponding to claim period revenue decline
    • For periods 27-28: 20%-37.5%, corresponding to claim period revenue decline
  • Eligibility
    • Regular Program (eligibility through qualifying sectors)
        • More than 50% of revenue from tourism, hospitality, arts, entertainment, or recreational activities supported by THRP, which can be found here
        • 12-month average revenue decline from March 2020 to February 2021 of at least 40%
        • Claim period revenue decline of at least 40%
    • Local Lockdown Program (eligibility through qualifying public health restriction)
        • You were affected by a qualifying public health restriction, which is when one of your business locations is under an order issued by a federal, provincial, or municipal government, or a local health authority in response to the COVID-19 pandemic that requires the business location to stop some or all activities for 7 days in a row resulting in revenue loss that accounts for at least 25% of the eligible revenues earned in the prior reference period
        • Claim period revenue decline of at least 40%
  • For more information, please see here

Hardest-Hit Business Recovery Program (HHBRP)

  • Subsidy towards wages and rent or property expenses (property tax, property insurance, and mortgage interest) that are incurred in the ordinary business activities for businesses experiencing revenue declines
  • Subsidy rate
    • For periods 22-26: 10%-50%
    • For periods 27-28: 5%-25%
  • Eligibility
    • 12-month average revenue decline from March 2020 to February 2021 of at least 50%
    • Claim period revenue decline of at least 50%
  • For more information, please see here

Canada Recovery Hiring Program (CRHP)

  • Subsidy towards wages for employers experiencing revenue declines
  • Subsidy is based on the increase in the amount of wages paid for the claim period compared to period 14 (March 14 – April 10, 2021)
  • Period 17: No minimum revenue drop required
  • Periods 18 and later: More than 10% revenue drop required
  • For periods 17–21: Can claim either CRHP or CEWS, whichever is higher
  • For periods 22–28: Can claim one of CRHP, or THRP, or HHBRP, whichever is highest
  • Same periods and filing deadlines as THRP or HHBRP and CEWS

Periods and Deadlines for THRP, HHBRP, and CRHP

Period* Claim Period Revenue Reference Month** Period Start Period End Deadline
22 November 2021 October 24, 2021 November 20, 2021 May 19, 2022
23 December 2021 November 21, 2021 December 18, 2021 June 16, 2022
24 January 2022 December 19, 2021 January 16, 2022 July 14, 2022
25 February 2022 January 16, 2022 February 12, 2022 August 11, 2022
26 March 2022 February 13, 2022 March 12, 2022 September 8, 2022
27 April 2022 March 13, 2022 April 9, 2022 October 6, 2022
28 May 2022 April 10, 2022 May 7, 2022 November 3, 2022

*   For periods 22–28: Can claim one of CRHP, or THRP, or HHBRP, whichever is highest

** Prior reference period for revenue comparison must be consistent with choice made for
CEWS/CERS, so the claim period revenue must be compared to same month in 2019, or to the
average of January and February of 2020

Canada Emergency Wage Subsidy (CEWS)

  • Subsidy towards wages for employers experiencing revenue reclines (refer to the table below for more details)
  • The subsidy depends on the period, amount of revenue decline, and the amount of wages paid
  • For periods 1–17: The deadline to file has passed
  • For period 18:  Subsidy up to 60%, max of $677 per week per employee
  • For periods 19–20: Subsidy up to 40%, max of $451 per week per employee
  • For period 21: Subsidy up to 20%, max of $226 per week per employee
  Claim period  Deadline Required drop in revenue Revenue comparison period for eligibility
Period 18 July 4 – July 31, 2021 Jan 27, 2022 >10% The greater of:

· Jun 2021 over Jun 2019

· Jul 2021 over Jul 2019

· Jun or Jul 2021 over average of Jan & Feb 2020

Period 19 August 1 – 28, 2021 Feb 24, 2022 >10% The greater of:

· Jul 2021 over Jul 2019

· Aug 2021 over Aug 2019

· Jul or Aug 2021 over average of Jan & Feb 2020

Period 20 August 29 – September 25, 2021 Mar 24, 2022 >10% The greater of:

· Aug 2021 over Aug 2019

· Sep 2021 over Sep 2019

· Aug or Sep 2021 over average of Jan & Feb 2020

 Period 21 September 26 – October 23, 2021 Apr 21, 2022 >10% The greater of:

· Sep 2021 over Sep 2019

· Oct 2021 over Oct 2019

· Sep or Oct 2021 over average of Jan & Feb 2020

Canada Emergency Rent Subsidy (CERS)

  • Subsidy towards eligible property expenses for businesses revenue declines (refer to the table below for more details)
  • Subsidizes the following eligible expenses for properties that you own or rent, and use in the course of your ordinary business activities:
    • Monthly rent
    • Property tax
    • Property insurance
    • Mortgage interest
  • The subsidy depends on the period, amount of revenue decline, and the amount of eligible expenses
  • For periods 1–10: The deadline to file has passed
  • For period 11:  Subsidy up to 60%
  • For periods 12–13:  Subsidy up to 40%
  • For period 14: Subsidy up to 20%
  Claim period  Deadline Required drop in revenue Revenue comparison period for eligibility
Period 11 July 4 – July 31 Jan 27, 2022 >10% The greater of:

· Jun 2021 over Jun 2019

· Jul 2021 over Jul 2019

· Jun or Jul 2021 over average of Jan & Feb 2020

 Period 12 August 1 – 28 Feb 24, 2022 >10% The greater of:

· Jul 2021 over Jul 2019

· Aug 2021 over Aug 2019

· Jul or Aug 2021 over average of Jan & Feb 2020

 Period 13 August 29 – September 25 Mar 24, 2022 >10% The greater of:

· Aug 2021 over Aug 2019

· Sep 2021 over Sep 2019

· Aug or Sep 2021 over average of Jan & Feb 2020

Period 14 September 26 – October 23 Apr 21, 2022 >10% The greater of:

· Sep 2021 over Sep 2019

· Oct 2021 over Oct 2019

· Sep or Oct 2021 over average of Jan & Feb 2020

Canada Worker Lockdown Benefit (CWLB)

  • Subsidy in amounts of $300 ($270 after taxes) per week or period to employed and self-employed people who cannot work due to a COVID-19 lockdown
  • For eligibility and more details, please here

Subsidies/Benefits with Applications Now Closed

Temporary Wage Subsidy for Employers

  • A reduction of up to 10% of regular payroll remittances for eligible employers between March 18th and June 19th
  • Employers withheld payroll remittances from employees like normal, but could then reduce their remittance to CRA by 10% of remuneration paid up to:
    • $1,375 for each Canadian employee over the three-month period
    • $25,000 for total per employer over the three-month period
  • All TWS claimants must file form PD27 in order to have the 10% remittance added to the employer’s CRA payroll remittance (RP) account
  • For employers who did not claim TWS by reducing payroll remittances between March 18th and June 19th, it can now be claimed retroactively using form PD27.
  • Eligible employers include sole proprietors, partnerships, NPO’s, charities and CCPC’s with an existing payroll account
  • Employers can be eligible for both the Temporary Wage Subsidy and the Canadian Emergency Wage Subsidy, but subsidy payments will be reduced dollar for dollar

Canadian Emergency Response Benefit (CERB)

  • CERB is now available for those who have earned $1,000 (before taxes) or less during a 4-week period, beginning March 15, 2020.
  • Qualified applicants receive a $2,000 taxable benefit for each 4-week period.
  • CERB benefits can be claimed for up to 24 weeks between March 15 and October 3.
  • The deadline for making retroactive CERB claims is December 2nd, 2020
  • To be eligible you must:
    • Be a Canadian resident,
    • Be at least 15 years old,
    • Have earned income of at least $5,000 in 2019, or in the 12 months prior to the date of application (self-employed individuals need $5,000 of revenue)
  • Apply by:
  • We suggest setting up direct deposits to ensure you receive your money as soon as possible. Most banks allow you to set this up using online banking.
  • You will need to apply and confirm your eligibility for CERB every 4 weeks, as your situation continues.

The CERB Questions and Answers page is an excellent resource for more detailed information

Employment Insurance

  • A Record of Employment (ROE) should be filed for each employee who is laid off or takes unpaid sick leave as a result of Covid-19
  • ROE’s can be filed online. Employers are encouraged to sign up for ROE Web immediately, as it can take 7 – 10 days to verify your account
  • Paper copies of ROE’s can also be requested but may take longer to arrive by post
  • Filling out the ROE – Applicable codes for ‘Reason for Issuing this ROE’:
    • A: Shortage of work (if you have had to shut your doors or reduce staff)
    • D: Illness or injury (if employee is isolating because of symptoms of Covid-19 or recent travel to a foreign country)

CERB and EI

  • Canadians who have lost their job due to Covid-19 should continue to apply for EI
  • Those who applied for EI after March 14, 2020 will have their claim processed through CERB automatically
  • EI applicants transferred into the CERB program will receive $500 per week, regardless of how much they would have otherwise received through EI
  • This “bump” up or down to the CERB benefit rate will happen automatically

Canada Emergency Business Account (CEBA)

  • A loan to qualifying businesses of up to $60,000 available through most financial institutions, backed by the Federal Government, with the following unique terms:
    • 0% interest in year 1
    • If $40,000 was borrowed, then the final $10,000 of principal will be forgiven IF a minimum of $30,000 has been repaid by December 31, 2022
    • If $60,000 was borrowed, then the final $20,000 of principal will be forgiven IF a minimum of $40,000 has been repaid by December 31, 2022
  • To qualify for this loan, businesses must either:
    • Be operating in Canada with an existing payroll account, and have 2019 gross payroll between $20,000 and $1,500,000

or

  • Have a business bank account with a participating financial institution,
  • Have a CRA business account number,
  • Have filed a 2018 or 2019 tax return, and
  • Have eligible non-deferable expenses between $40,000 and $1,500,000.

We encourage all who think they might qualify to contact their bankers for further details

Canada Emergency Commercial Rent Assistance (CECRA) for Small Businesses

  • A subsidy applied for by property owners who have agreed to reduce the rent of eligible tenants by a minimum of 75% for April through June, 2020
  • Property owners can apply online to have up to 50% of this covered through the CMHC
  • Eligible tenants are those who:
    • Run a small business with no more than $20 million in annual gross revenues,
    • Have experienced a reduction in gross revenues of at least 70%, and
    • Use the rented area for retail, industrial, or office space
  • For those who qualified for the April – June months, you now have the option to extend the assistance through July and August

Support for Students and Recent Graduates Impacted by Covid-19

Canada Emergency Student Benefit (CESB)

For students and new graduates who are not otherwise eligible for CERB or EI, and have not been able to earn over $1000 per month due to Covid-19.  Details include:

  • $1,250 per month for eligible students, or
  • $2,000 per month for eligible students with disabilities or dependents
  • Covers May to August 2020 (final applications must be submitted by September 30th)
  • Eligible students include those:
    • Who were enrolled in an eligible post-secondary program,
    • had completed a program in December 2019 or later, or
    • have applied for a program that starts before February 1, 2021
  • Those who qualify will need to show they have actively looked for work through each claim period.

BC Financial Support in Response to Covid-19

B.C Emergency Benefit for Workers
  • A one-time, tax-free, $1,000 payment for B.C residents who have lost income due to Covid-19
  • To be eligible you must:
    • Have been a resident of BC on March 15, 2020
    • Have been approved for CERB
    • Be at least 15 years old
    • Have not been receiving provincial income assistance or disability
  • To apply you will need your social insurance number and direct deposit information
  • Apply online or by telephone at 1-855-955-3545 (outside of BC: 1-778-309-4630)
BC Rent Supplement
  • Between $300 and $500 per month for low-to-moderate income renters for rent paid from April through August, 2020
  • Tenants can apply online through org
  • The application deadline is August 31, 2020
  • Benefit is paid directly to landlords to supplement the tenants monthly rent
  • To be eligible you must:
    • Have a 2019 grosshousehold income of less than:
      • $74,150 for singles and couples without dependents
      • $113,040 for households with dependents
    • As a result of COVID-19:
      • Be receiving or eligible for Employment Insurance; or
      • Be receiving or eligible for the Canada Emergency Response Benefit offered by the federal government; or
      • Have experienced, and be able to provide evidence of, a drop of 25% or more in monthly household employment income
    • Be paying more than 30% of current household income towards rent
Covid-19 Updates: Provincial Tax and Revenue

B.C has extended filing and payment deadlines for the following taxes until Sept 30, 2020

  • Employment Health Tax
  • PST
  • Carbon Tax
  • Motor fuel tax
  • Tobacco Tax

These emergency relief programs are being updated regularly.  Be sure to check BC’s What’s New page for the latest information.

BC Hydro Covid-19 Relief Fund

This program has now closed, and applications are no longer being accepted.  BC Hydro had been offering a credit of up to 3x an individual’s average monthly electricity bill to customers impacted by Covid-19.