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Updates and Resources
Here are some resources for Business and Individuals that we hope will be helpful during this challenging time. We need to support and help each other as much as possible.
We are in this together.


Please pay close attention to the dates of the information as new information and programs are emerging daily.

Last Update: December 23, 2020

The information on this page has been compiled from many sources that are not all controlled by AIS Solutions. While all reasonable care has been taken in the compilation and publication of the contents of this page, AIS Solutions makes no representations or warranties, whether express or implied, as to the accuracy or suitability of the information or materials contained in this resource.

If you are experiencing a unique situation, or need assistance with understanding how or what you may qualify for, 

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BUSINESS RESOURCES

Ontario Small Business Grant


Temporary Wage Subsidy Tracking Sheet - by Employee

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INDIVIDUAL RESOURCES

Canada Emergency Response Benefit (CERB)

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BUSINESS - FINANCIAL SUPPORT
Canada Emergency Business Account

MARCH 27 - (Updated December 23 )

IMPORTANT UPDATE: Based upon the fine print from many banking institutions, this is NOT a revolving line of credit.  If you make a principal repayment prior to December 31, 2020, you cannot access those funds again.  Also, the 25% forgiveness on the $40K and 50% forgiveness on the $20K is based upon the balance that converts to the term loan as at January 1, 2021.  If the full $40K does not convert, you will not receive the maximum $10K loan forgiveness.  We recommend that you read the fine print of the Loan agreement you would have received from your institution.

A loan program that was implemented by eligible financial institutions in cooperation with EDC (Export Development Canada).  There are 2 Phases to this program:

Phase 1 introduced in March 2020 - The program will provide interest free loans of up to $40,000 to small businesses and not-for-profits, to help cover fixed operating costs (payroll, rent, utilities, property taxes) during a period of reduced revenues. Repaying the balance of the loan on or before December 31, 2022 will result in loan forgiveness of 25% or up to $10,000.

Phase 2 - Introduced in October 2020 - An Additional $20,000 CEBA loan is being made available to businesses.  Of this additional loan balance 50% or up to $10,000 is forgivable if the balance of the loan is repaid by December 31, 2022.  Applications are being accepted through eligible institutions as previous. 

The original program had payroll requirements in order to be eligible.  Eligibility was expanded on June 26th for those businesses without payroll, however the application process for businesses without payroll.


Availability:

  • Program for Phase 1 is now available and application is through 230 financial institutions across Canada. Deadline to apply is March 32, 2021
  • Applications for Phase 2 are now available through the same financial institution as previously.  You can apply for the full $60K if you have not applied previously.
  • Funding will typically be in the form of an interest free line of credit or a direct deposit of proceeds into your bank account. Banking institutions are handling it differently, so check with your specific financial institution..

Eligibility:

  • A Canadian operating business in operation as of March 1, 2020.
  • The Business has a federal tax registration.
  • There are 2 Methods of Application depending upon whether you fall into the 1st eligibility criteria or second.
  • 1st eligibility criteria - The Business had payroll in the 2019 calendar year between.$20,000 and $1,500,000. For applicants with $20,000 or less in total employment income paid in the 2019 calendar year:
    • The business has a Canada Revenue Agency business number and has filed a 2018 or 2019 tax return.
    • The business has eligible non-deferrable expenses between.$40,000 and $1,500,000. Eligible non-deferrable expenses could include costs such as rent, property taxes, utilities, and insurance. Expenses will be subject to verification and audit by the Government of Canada.
    • You have an active business chequing/operating account with the Lender, which is its primary financial institution. This account was opened on or prior to March 1, 2020 and was not in arrears on existing borrowing facilities, if applicable, with the Lender by 90 days or more as at March 1, 2020. (If you run your business using your personal chequing account, you are not eligible to apply)
    • The business acknowledges its intention to continue to operate its business or to resume operations.
    • If you have multiple operating entities, you can apply for each entity provided that each entity meets the above conditions, and each business has a separate CRA Business Number.
  • 2nd eligibility criteria - The Business does not have payroll expenses or payroll expenses are less than $20,000 in the 2019 calendar year.
    • The business is a Canadian operating business in operation on March 1, 2020
    • You have an active Canada Revenue Agency Business Number
    • Your Eligible Non-Deferrable Expenses MINUS your Excluded Benefits is more than $40,000 and less than $1,500,000
    • The business acknowledges its intention to continue to operate its business or to resume operations.

Application Process:

  • Application Portal is now open.  Login through your online banking portal to apply.  In some cases it is under "Offers" or "Products and Services" and not easily visible.  
  • Application must be completed by someone authorized to bind company in legal contracts
  • Info required at time of Application for 1st Eligibility Criteria Businesses:
    • Payroll Number ( RP000x)
    • Employment income reported in Box 14 of T4 Summary
    • Ability to provide a copy of the 2019 T4 Summary (2019T4SUM) if requested
    • If your business does not have payroll between $20,000 and $1.5 Million, you have to provide proof of non-deferrable expenses at the time of application.
  • Info required at time of Application for 2nd Eligibility Criteria Businesses:
    • Business Number ( RC000x)
    • You must upload documents to EDC evidencing greater than $40,000 of Eligible Non-Deferrable Expenses (net of Excluded Expenses) 

Use of Funds:

  • There are restrictions around the use of the funds being made available. Funds are to be used for operating costs that cannot be deferred
    • Payroll
    • Rent
    • Utilities
    • Insurance
    • Property tax
    • Telephone and Internet
    • Regularly scheduled debt service
    • Payments required under agreements in order to maintain licenses or authorizations necessary to conduct business
  • You CANNOT use these funds for:
    • Prepayment of Existing Debt
    • Refinancing of Existing Debt
    • Dividends for Shareholders
    • Increases in Management Compensation
  • Make sure that you are tracking what these funds are being used for

Terms:

  • 0% interest until Dec 31, 2022
  • No minimum monthly principal payments until Dec 31, 2022
  • No fees until Dec 31, 2022. If there is an outstanding balance at that time, interest and service charges will be applied
  • Most banks appear to be charging 5% interest after 2022
  • Principal payments can be made at any time
  • $10K (or 25% of balance) loan forgiveness on 1st $40K available if outstanding balance is fully paid on or before Dec 31 2022
  • $10K (or 50% of balance) loan forgiveness on 2nd $20K available if outstanding balance is fully paid on or before Dec 31 2022


    Loan Guarantee  

    MARCH 27

    • Issuance of new operating credit and cash flow term loans of up to $6.25 million to SME's
    • Jointly issued between EDC and financial institutions

    Contact your financial institution to determine whether this program is a good fit for your needs.

    Co-Lending Program

    MARCH 27

    • Issuance of new operating credit and cash flow term loans of up to $6.25 million to SME's
    • Jointly issued between BDC and financial institutions

    Contact your financial institution to determine whether this program is a good fit for your needs.

    Business Credit Availability Program (BCAP)

    MARCH 19 - (Updated Apr 16)

    The application process has moved away from through the BDC links originally provided and are now to be applied through your bank.  Contact your bank representative to apply.

    If you are concerned about your cashflow in the coming weeks or months, we would highly recommend that you apply for the loan assistance that the government is currently offering for small businesses.  It may help alleviate some cashflow issues, as currently, there is no known timeline for how long there will be self-isolation or quarantine requests.  We always prefer to err on the side of caution, and would rather have the financial resources and not need them, rather than need them and not be able to get them fast enough. That however, is a business decision that you and your partners must make individually. 

    The application process is fairly straightforward and would take you about 30 minutes to complete.  A couple of things to note on these loans:

    • They are looking for personal guarantees from the business owner(s)
    • They do request information about the personal net worth of the business owner(s)
    • You must have been in business for 2 years.
    • They are requesting financial and tax information for the last two years of the business (if they approve your initial application)
    • This is a loan, and not an operating line of credit.  We have not received any information yet as to the structure of the loan and whether there are early repayment plans with no penalty, if you end up not utilizing the funds.  
    • There is currently no information available on the interest rates, if any, which apply to the loan.
    • Working capital loans of up to $2 million with flexible terms and payment postponements for up to 6 months for qualifying businesses;
    • Postponement of payments for up to 6 months, free of charge, for existing BDC clients with total BDC loan commitment of $1 million or less

    Update May 11 : Applications that we have submitted for our clients starting March 19th were starting to be approved and funds received the week of May 11th.  If you believe that this is something you may need, our recommendation is to apply sooner rather than later.

    Energy Affordability

    MARCH 26

    ONTARIO ONLY - PART OF THE ONTARIO ACTION RESPONSE PLAN

    Support energy affordability for small business, farm, and residential consumers with approximately $5.6 billion towards electricity cost relief programs in 2020-21

    No information as yet on how to apply/receive benefits.

    Commercial Rent Relief - CECRA

    APRIL 16 (Updated July 15)

    Canada Emergency Commercial Rent Assistance

    A program announced to provide Commercial Rent Assistance to businesses.  Original program was for April - June rent, extensions for July -September opt in was announced which required no further paperwork, if April - June was applied for.  

    Availability:

    • Applications are now closed for April, May and June and being managed through the CMHC
    • Deadline to opt in for the final 3 months of the program is October 30, 2020
    • Applications to be submitted by Landlords, not Tenants
    • Retroactive to April 1st
    • Applies to April, - September Rent  (July - September are optional, and need not be applied)
    • Funding of 75% of Commercial Rent Relief for the Tenant
    • Of the 75%, Canadian Government is covering 50%, other 25% to be absorbed by the landlord, therefore it is optional for the landlord to apply

    Eligibility:

    • Your landlord must apply for the program and pass the assistance on to you
    • Your business revenues must have decreased by 70% due to COVID-19
    • Monthly Rent must be $50,000 or less (they have indicated different funding will be available for larger companies)
    • No indication yet as to what proof will be required by the landlords for eligibility

    If you haven't already heard from your landlord, we would recommend reaching out to them, asking them if they will be applying.  It is an optional program for landlords, so you want to understand whether you have the potential of receiving any relief.

    Communicating with your landlord will be key. Especially if you are not able to meet the 25% balance requirement.

    Emergency Rent Subsidy - CERS

    OCTOBER 9

    Canada Emergency Rent Subsidy

    A program announced to provide Commercial Rent Assistance to businesses.  Original CECRA assistance was provided to Landlords which would then be passed on to business tenants.  This program is for the tenants directly, while also providing support to property owners.. 

    All details are not yet available until this proposed subsidy passes into legislation

    Availability:

    • Subsidy of a percentage of expenses on a sliding scale up to a maximum of 65% of eligible expenses until December 19, 2020
    • Applications will be accepted Retroactive to September 27
    • Top up subsidy of 25% available for organizations temporarily shut down by a mandatory public health order

      Eligibility:

      • Businesses, Charities and Non-Profits who have suffered a revenue drop


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        BUSINESS - PAYROLL INFORMATION
        Canada Student Job Grant

        APRIL 8 (Updated Apr 30)

        Announced in theory, however unless you were a previous applicant to this program, you cannot benefit as previous deadline for application was February 28

        In an effort to assist students who would typically work summer jobs and don't qualify for the CERB, the Federal Government announced some changes to the Canada Summer Job Grant. This measure is meant to encourage businesses to hire students over the coming months

        Availability:

        • 100% subsidy by the government for the student wages
        • Extension of this program through to Feb 28, 2021
        • Applies to students to the age of 30


        Temporary Wage Subsidy

        MARCH 19 - (Updated December 23)

        Please note - This is one of two Wage Subsidy Programs Available - (see below for the Canada Emergency Wage Subsidy)

        THIS PROGRAM IS NOW OVER - HOWEVER IF YOU DID NOT APPLY, YOU CAN CLAIM THE SUBSIDY IF YOU HAD PAYROLL DURING THE PERIOD MARCH 18 - JUNE 19TH)

        This is a 10% Wage Subsidy to help small businesses with their payroll requirements. The subsidy benefit is purely for the Employer, to hang onto extra cash flow. Therefore the employees Paycheque and Net Pay are unaffected by this change. They are still required to pay their fair share of Income Tax, CPP and EI. As such, the employer will still be required to match the CPP and EI accordingly.

        Availability:

        • Immediately. No application process or advance permission needed.
        • On the next payroll run you process, you can start the calculation and with your next source deduction remittance, you can keep the first subsidy amount. (See Calculation Assistance in the section below)
        • Relates to payroll processed after March 18th, for a period of 3 months (June 18th)
        • You also have the ability to go back retroactively if you haven't claimed the subsidy on any payrolls paid after March 18th.

        Eligibility:

        • Corporations eligible for the Small business deduction
        • Non-profit organizations
        • Charities
        • Sole Proprietors (with a Business RP Number)
        • Partnerships (with a Business RP Number)

        Application Process:

        • None
        • Employers will be able to benefit immediately by reducing their remittances (tax liability) of income tax withheld on their employees’ remuneration (earnings)
        • This is being claimed through a reduction of Income tax payments and not CPP or EI. As a result, there should be no trigger for PIER reviews next year
        • The subsidy will be equal to 10% of remuneration (earnings) paid during that period up to a maximum subsidy of $1,375 per employee and $25,000 per employer.

        Reporting Process:

        • It has now been introduced that form PD27 - 10% Temporary Wage Subsidy Self-Identification form for Employers must now be completed for each of your payroll accounts. 
        • PD27 Forms can be submitted now, It is Not Mandatory to wait until T4's are filed.
        • PD27 must be completed if you are eligible to receive TWS and:
          • you already claimed the TWS
          • you intend to claim the TWS (the form will help you calculate your eligible TWS amount)
          • you claimed the Canada Emergency Wage Subsidy (CEWS) and, as a result, need to confirm on Form PD27 the amount of the TWS you are claiming (refer to Line F of your CEWS application).
          • More information on PD27


        Canada Emergency Wage Subsidy

        MARCH 27 - (Updated Dec 23)

        This is the second of two wage subsidies available. This has been a continuously moving target and with the new extension plans will become more complicated.  If you need assistance with qualification, elections, or calculations, don't hesitate to reach out to us.

        This program provides a 75% wage subsidy to eligible employers, retroactive to March 15, 2020.  There is no cap on this subsidy and the eligible pay dates are March 15th, 2020 - June 2021

        Note: On October 9, 2020 this program was extended to June 2021

        It was also announced that a 100% refund will will given for employer-paid contributions to Employment Insurance, the Canada Pension Plan, the Quebec Pension Plan and the Quebec Parental Insurance Plan for those employees who are being paid, but not providing any work to the employers.

        Availability:

        • Program is now active 
        • Funding will be in the form of direct deposit to the employers bank account.  If direct deposit is not set up, cheques will be mailed out. Typical turn around is 3-5 business days.

        Eligibility:

        • Canadian Business - Taxable Corporation, Sole Proprietor, Partnership, Charity, or Not for Profit
        • Expansion of eligibility to include Private Schools and Colleges as well as Partnerships with One or More Non -Eligible Members
        • Public Bodies are not eligible
        • To qualify, you must demonstrate that your revenues in March fell by 15%, and April and May revenues have dropped by at least 30% as a result of COVID-19
        • The period of revenue comparison is either over the same period last year or vs. the average of January and February of this year
        • The second comparison metric was designed to address those businesses that are start ups, or have been in high growth mode
        • NOT driven by number of employees
        • NOT driven by size of payroll
        • Applies to existing or new arm's length employees
        • For employees who are non-arms length to the business (ie, owners, shareholders, family members), the maximum amounts that can be claimed will be determined by pre-crisis salaries paid to these individuals.
        • The non-arms length individuals must also have been on payroll prior to March 15th
        • It is not mandatory for the business to pay the remaining 25% of the wage, however it must be attested that every effort was made to do so.
        • It does not matter if the business has closed its doors or is still operating.

        Calculation Process: For Periods 1 - 4; Periods 5 onwards there are numerous scenarios that we couldn't possibly outline in summary.  We have provided the link at the end of this section.

        • Revenue Calculation:
          • Current year over last year or
          • March 2020 vs the average January & February 2020
          • Revenue excluding extraordinary items or capital transactions
          • Arm's length revenues
          • Not for Profits - a new option was announced as well that allows NFP to exclude government subsidies in their revenue calculations
          • Revenue can be on the cash or accrual method, but not a combination
          • Whichever methodology you choose for March for revenue calculation, or for cash vs. accrual method , must remain consistent for the remainder of the periods
          • Any subsidies received (CEWS/TWS) are excluded for the purposes of this revenue calculation
        • Subsidy Calculation:
          • Payroll amounts are being driven by pre-crisis amounts paid to employees
          • Subsidy amount is 75% of wages paid to employees  to a maximum of $847/employee/week
        • Employer Payroll Liability Relief Calculation:
          • 100 % of employer paid contributions for eligible employees for each week throughout which those employees are on leave with pay and provided no work to the employer
          • Employer Paid Contributions are CPP, EI, QPP and QPIP
          • There is no maximum refund amount on this relief and would apply to the employer liabilities from the 75% subsidized portion as well as the 25% top of that employers may be making
          • The definition of "Employees not working" - the employee is paid for the week but does not perform any work for the employer in that week.  If the employee works part time during the week, the refund is not available.
          • Until the application process is live, it is recommended to continue remitting the full employer and employee source deductions and request the refund at the same time as applying for the CEWS.
        • Application Process:
          • Through your My Business Account 
          • Your Accountant may submit on your behalf through their CRA Portal
          • Once an employer is found eligible for a specific period the employer automatically qualifies for the next period (Applies to only Periods of March - June)
          • Must reapply every month
        • Eligible Periods:
          • March 15th - December 19, 2020 (10 Periods) with new periods being established to June 2021
        • Periods 5 onwards:
          • Subsidy amount is based upon a base subsidy and top up.  Rates are established from revenue declines.  
        • Period 9 onwards:
          • There is a distinction between the employees who are working, and those that are furloughed in the subsidy amount available.



        Temporary Wage Subsidy - Sample Calculation & Manual Entry

        MARCH 19 - (Updated March 24)

        Thanks to Andrew D'Abreu for posting this in a Facebook group. We've added some extra lines/commentary :-)

        For a spreadsheet to track the subsidy, see below.

        From how the language is written, the math could look something like this:

        1. The subsidy will be equal to 10% of remuneration (earnings) paid during that period up to a maximum subsidy of $1,375 per employee and $25,000 per employer 

        Employee view example:

        Employee Gross Wages $1,000

        Less Income Tax ($300)

        Less CPP ($30)

        Less EI ($20)

        Employee Net Pay $650

        Employer source deductions tax responsibility:

        Income Taxes $300

        CPP - match $30

        EI - match (1.4x 20) - $28

        Tax liability $358

        Less subsidy (10% x $1000 gross earnings)= ($100)

        Adjusted Tax liability to remit - ($358-100)= $258

        Given this tax break to the employer, the entry required would be:

        Debit - Tax liability $100

        Credit - Other Income $100 (this subsidy is confirmed to be taxable)

        If you need assistance with this calculation, please reach out.

        Temporary Wage Subsidy - Tracking Sheet by Employee

        MARCH 21

        If you are processing your payroll in house, or not through an outsourced payroll provider, we've created a resource to help you calculate and track the subsidy.

        There is still little information about what specifically needs to be tracked for this, or what will need to be reported, so we are erring on the cautious side and tracking subsidy by employee.

        The sheet is set up to track 26 Employees and instructions are on the first tab. Here is the link to download the excel version.

        You can access the Google Sheet version here.

        Completing Record of Employment Form (ROE)

        MARCH 18

        If you are completing the ROE's on your own, here is a quick guide to the codes to use on the ROE form based upon your circumstance (and if you still aren't sure, reach out to us and we'll help)

        • ROEs need to be coded with a reason for why they're being issued:
          • Use Code A — Shortage of Work / End of Contract or Season if:
            • You've closed your business or adjusted your workforce as a precaution. 
          • Use Code D — Illness/Injury for:
            • Actual illness or an employee who has tested positive. 
            • An employee who has travelled and is now self-isolating. 
          • Use Code N — Leave of Absence if:
            • The employee is making a personal choice to distance themselves out of an abundance of care. 
          • BOX 18 — Do not put a note in this field. This "flags" the ROE in the system and may slow processing. 

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        BUSINESS - TAX INFORMATION
        Income Tax Deferments and Audit Delays

        MARCH 18- (Updated Apr 3)

        • All businesses can defer, until after August 31, 2020, the payment of any corporate income tax amounts that become owing on or after today and before September 2020.  This relief would apply to tax balances due, as well as installments, under Part I of the Income Tax Act. No interest or penalties will accumulate on these amounts during this period. 
          • We have confirmed that at this time the filing deadlines for corporate tax remain intact, it is only payments which are delayed.
          • This is in effect immediately
        • CRA  will not contact any small or medium (SME) businesses to initiate any post assessment GST/HST or Income Tax audits for the next four weeks. For the vast majority of businesses, the CRA will also temporarily suspend audit interaction with taxpayers and representatives.

        Installments

        MARCH 19

        You have the ability to defer corporate tax installments until August 31, 2020, with no interest or penalties. It isn't mandatory that you stop making the installments, but if cash is a concern in the coming months, we would certainly recommend it. We would rather that you hang onto your money, just in case :-)

        WSIB/WCB/Worksafe

        MARCH 26

        Individual Provinces are rolling out deferral options for premiums related to WSIB/WCB/Worksafe Programs:

        Ontario - Deferral of Premiums and Expenses - Schedule 1 employers with premiums owed to the WSIB will be allowed to defer reporting and payments until August 31, 2020


        Employer Health Tax Premiums

        MARCH 26

        Individual Provinces are rolling out deferral options for premiums related to Employer Health Tax Premiums.  There is still little information available on how to receive this assistance, or what is required.  Will be updated as more info becomes available.

        Ontario - Retroactively reduce the EHT and temporarily increase the exemption from $490,000 to $1 million. Effective January 1,2021 the exemption would return to $490K.


        GST/HST & Custom Duties Remittance Deferrals

        MAR 27

        • Businesses, including self-employed individuals can defer until June 30, 2020, payments of GST/HST as well as customs duties owing on their imports
        • Deferral applies to GST/HST remittance for:
          • Monthly Filers - February, March and April 2020 reporting periods
          • Quarterly Filers - January 1, 2020 - March 31, 2020 reporting period
          • Annual Filers - Amounts collected & owing for previous fiscal year and installment for the current fiscal year
        • Deferral of GST and customs duty payments for imported good include amounts owing for March, April and May



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        BUSINESS - OTHER RESOURCES
        Phone Numbers

        MARCH 18

        BDC - the Canadian government has set up a $10 Billion fund to assist business in this period.  The funds for entrepreneurs are currently being administered through the BDC. -More Info 

        EDC  - The EDC has set up a toll free number number for anyone with any questions relating to exporting as the pandemic and its effects evolve, 1-800-229-0575.

        CFIB - Has opened their helpline to all business owners including non-CFIB members for advice on managing COVID-19 situations in the workplace. Call them at 1-888-234-2232.


        Government Call for Suppliers

        MARCH 23

        Are you a business that can supply products and services in support of Canada’s response to COVID-19?

        If so, Canada wants to hear from you. Find out more here


        List of Essential Workplaces (Ontario)

        MARCH 24

        The Ontario government announced the closure of all non-essential businesses in the province, which will come into effect, March 24th at 11:59 pm, for at least 14 days.

        Please click here to view the updated list of essential businesses that are able to remain open.

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        INDIVIDUAL - FINANCIAL SUPPORT
        Canada Emergency Response Benefit (CERB)

        MARCH 25 - (Updated June 15)

        This was announced Mar 25 and replaces the proposed Emergency Care & Emergency Support Benefits announced Mar 18th. This has received Royal Assent.

        This is a $2000/month taxable benefit for up to 24 weeks between March 15 and October 3, 2020, for workers who lose their income as a result of COVID-19. 

        Availability:

        • Applications will are now live and the program can be accessed
        • Funds expected to be direct deposited into bank accounts within 3 -5 business days, or 10 business days if no direct deposit
        • Payment to be made every 4 weeks
        • For those individuals who have no income as a result of COVID-19
        • Available to those individuals who have no income because:
          • Lost their job
          • Are sick/quarantined or taking care of someone who is sick
          • Working parents that must stay home without pay because of children who are sick, or because of school/daycare closures
          • Others who may not otherwise be eligible for EI, but have lost their income
          • These benefits will be TAXABLE, so expect a slip for the income to be claimed on your 2020 tax return.

        Eligibility:

        • Applies to wage earners, contract workers & self-employed individuals who wouldn't be eligible for EI
        • Any resident of Canada who is 15 years old or older and for 2019 or in the 12 month period preceding the day on which you make an application has total income of at least $5000 from:
          • Employment
          • Self employment
          • EI Maternity Benefits
          • EI Parental Benefits
          • Dividend income from non-eligible dividends
        • Your current income less than $1000/month.
        • You were collecting CPP/OAS and had a job to supplement your income.  Receipt of CPP/OAS does not make you ineligible
        • You were a seasonal worker who now does not have a job to return to
        • Your EI has run out since Jan 1, 2020
        • You are not eligible if you are currently collecting EI.  

        Application process:

        • Applications are now open for this program and payments have started
        • You can apply 2 different ways - 
          • Inside CRA My Account - COVID-19 Banner to apply
          • Toll free number equipped with an automated application process 1-800-959-2041
        • Canadians receiving EI already (regular or sickness) should not apply to CERB
          • If benefits end before Oct 3, they could apply for the CERB once the EI benefits end, if they are still unable to return to work
          • Canadians who have applied for EI but application not yet processed would not need to reapply 
        • Canadians eligible for EI would be able to access their normal EI benefits after the 24 week period covered by CERB
        • If you have already applied for EI but not yet received any benefits your application will automatically be transferred over.
        • You must reapply every 4 weeks
        • It is three clicks to apply:
          • Attestation - Yes I have income less than $1000/month
          • SIN#
          • Date of Birth

        Please make sure that you have direct deposit set up to receive the funds faster. If you login to your personal banking institution, most of them have streamlined the process to set up the direct deposit for CRA.

        Qualification Periods: 4 week period cycle

        #1 - Mar 15 - Apr 11

        #2 - Apr 12 - May 9

        #3 - May 10 - Jun 6

        #4- Jun 7 - July 4

        #5 - Jul 5 - Aug 1

        #6 - Aug 2 - Aug 29

        #7 - Aug 30 - Sep 26

        Please make note of the days that you can apply. (see below)

          They have staggered application dates based upon the month of your birth to prevent the website from crashing:

          For additional details visit the dedicated pages they have set up

          CERB Program Details

          CERB Application Process

             you want to read the whole bill, and are fluent in legalese you can read it here - Bill C-13 

            CRA You Tube Video on Setting up CRA My Account 

            Links for CRA's My Account

            Repaying the CERB:

            If you have received the CERB in error, you can return the payment.  You may have to return the CERB funds you received if:

            • You applied and realized later that you weren't eligible
            • You return to work earlier than expected
            • You will be/are receiving funds from your employer who is using the 75% Wage Subsidy to provide you with a paycheque

            To return the funds, return the cheque you received or mail a cheque to :

            Revenue Processing - Repayment of CERB, Sudbury Tax Centre, 1050 Notre Dame Avenue, Sudbury, ON, P3A 0C1

            Make sure the following information is on the repaymentL

            • Cheque payable to Receiver General for Canada
            • Your SIN # or TTN#
            • Indicate on the cheque that it is for Repayment of CERB

            Payments and Credits

            MARCH 19 - (Updated Apr 3)

            Nothing required by you. You will receive automatically if you qualify:

            • One time payment to low and modest income families through the GST/HST credit in April 2020
            • Increase of the Child Tax Benefit for 2019-2020 by $300 per child. Beginning April 2020.

            Please note that if you had an outstanding personal tax balance owing with CRA, the supplemental GST/HST credit would have been applied to that outstanding balance.

            Payment Deferrals

            MARCH 19 - (Updated Mar 26)

            • The major banks are allowing Mortgage payment deferrals.  Your employees would need to call the bank and request this.  We have been told that wait times are ridiculously long (we heard CIBC was 3 hours today), but they are allowing deferral between 4 and 6 months on personal mortgage payments. Interest will still continue to accrue on your mortgage, it is only principal payments which are being deferred.
              • We have heard that all banks are treating these deferral programs differently.  Some are rolling the deferred principal and interest to the end of your mortgage, some are rolling into the balance of payments on the amortization and some are requesting interest only payments.  Please check with your individual banks, and read the fine print prior to going through this process, so that there are no surprises.
            • We have also heard that other lenders, car leasing agencies, and credit card companies are making payment arrangements on a case by case basis and have deferred or lessened payments, with little or no interest impact.
              • Some examples of what we are seeing - minimum payment waivers on credit cards, deferrals in their entirety with no payments required.
            • There is a six-month interest-free moratorium on the repayment of Canada Student Loans for all individuals currently in the process of repaying these loans.

            Emergency Care Benefits

            MARCH 18 (Updated Mar 26)

            THIS PROGRAM HAS BEEN REPLACED BY CERB LISTED ABOVE AND IS NO LONGER AVAILABLE

            The Government introduced the Emergency Care Benefit providing up to $900 bi-weekly, for up to 15 weeks. This flat-payment Benefit would be administered through the CRA and provide income support to:

            • Workers, including the self-employed, who are quarantined or sick with COVID-19 but do not qualify for EI sickness benefits.
            • Workers, including the self-employed, who are taking care of a family member who is sick with COVID-19, such as an elderly parent, but do not quality for EI sickness benefits. 
            • Parents with children who require care or supervision due to school closures, and are unable to earn employment income, irrespective of whether they qualify for EI or not.

            (Application for the Benefit will be available in April 2020, and require Canadians to attest that they meet the eligibility requirements. Once we receive more details on this program we will share them out.)

            Income and Tax Relief

            MARCH 18 - (Updated Apr 3)

            • Introduction of a one time payment to low and modest income families through the GST/HST credit in April 2020
            • Increase of the Child Tax Benefit for 2019-2020 by $300 per child. Beginning April 2020.
            • Reducing required minimum withdrawals from Registered Retirement Income Funds (RRIFs) by 25% for 2020 (immediate)
            • For individuals  the personal tax return filing due date will be deferred until June 1, 2020
            • All taxpayers can defer, until August 31, 2020, the payment of any income tax amounts that become owing on or after today and before September 2020. This relief would apply to tax balances due, as well as installments, under Part I of the Income Tax Act. No interest or penalties will accumulate on these amounts during this period. (immediate)

            For Canadians who lose their jobs or face reduced hours as a result of COVID’s impact, the Government is: 

            • Introduction of the Canada Emergency Response Benefit - See above for details and qualification
            • Introducing an Emergency Support Benefit delivered through the CRA to provide up to $5.0 billion in support to workers who are not eligible for EI and who are facing unemployment. (More info to come as it becomes available) - NO LONGER AVAILABLE, REPLACED BY CERB ABOVE
            • Implementing the EI Work Sharing Program, which provides EI benefits to workers who agree to reduce their normal working hour as a result of developments beyond the control of their employers, by extending the eligibility of such agreements to 76 weeks, easing eligibility requirements, and streamlining the application process. This was announced by the Prime Minister on March 11, 2020.

            Emergency Isolation Support - Alberta Only

            MARCH 26

            FOR ALBERTA RESIDENTS ONLY

            The Alberta government announced a one time payment to qualifying Albertans to bridge the gap until the Federal Program kicks in.

            • Eligible working Albertans can receive a one-time emergency isolation support payment of $1,146 if they are required to self-isolate or are the sole caregiver of someone in self-isolation and they have no other source of pay or compensation.
            • You do not Qualify if you weren't working right before you were asked to self isolate

            Here's the link with all of the details - Alberta Emergency Isolation Support

            Property Tax Relief

            MARCH 26

            FOR ONTARIO RESIDENTS ONLY

            The Ontario Provincial government is working with municipal partners to reduce/defer residential property taxes. Two proposals are on the table

            • Defer $1.8 billion in property taxes for 90 days (including the provincial education tax)
            • Postpone the 2021 property tax reassessment

            Here's the link with the full details - Ontario Action Plan

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            INDIVIDUAL - PAYROLL INFORMATION
            Employment Insurance Applications

            MARCH 19

            Here are the links to apply online for EI depending upon your situation:

            Note: The 1 week waiting period can be waived with the sickness benefits application only.  Your employee has to call the following number  1-833-381-2725 (toll-free). As of yesterday, it was a 2-3 hour wait on hold. PLEASE make sure that the employee has already filled out the application for EI benefits, or they may be asked to complete it and then call back.

            Employment Insurance Sick Benefits

            MARCH 18

            For those employees that have been or are being laid off because of quarantine or self-isolation, I had mentioned that the 1 week waiting period has been waived. Your employees however, do have to call in to have this waiting period waived. The number is 1-833-381-2725 (toll-free).

            From what we have heard so far, the expected wait time to be on hold with this number is 2-3 hours.  Please make sure that your employees have completed the application for EI benefits, otherwise they will be told to do so and then call back.

            Here's the link again related to EI Sick Benefits  - EI Changes.

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            INDIVIDUAL - TAX INFORMATION
            Tax Deadlines

            MARCH 19

            • Personal Tax Deadline deferred until June 1st (however it is recommended that if you are expecting a refund, or rely on the Child Tax payments, or GST credits to file your return as soon as possible to avoid interruption of those payments. CRA is still processing returns)
            • All tax payments or installments due can be deferred until August 31, 2020

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            INDIVIDUAL - OTHER RESOURCES
            Service Ontario Renewal Delays

            MARCH 19

            Service Ontario Delay of Renewals - Ontario gov't has released notice that renewals of the following are currently not mandatory. (Some renewals are available online)

            Until further notice, you will not need to renew these products, even if they have expired:

            • health cards
            • driver’s licences
            • licence plate stickers
            • Ontario Photo Cards
            • Commercial Vehicle Operator Registration certificates

            Government Travel Assistance

            MARCH 19

            Travel Assistance - If you, your family, friends or clients are Canadian and are still abroad, there is government help to get you home, up to $5000.

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