You may be eligible for a subsidy to offset part of your commercial rent or property expenses if your business, non-profit organization, or charity in Canada has witnessed a loss in revenue due to the COVID-19 pandemic.
You may be able to claim your business rent or property expenses in one of the following ways, depending on the period you’re applying for:
- Rent Effective: October 24, 2021, to May 7, 2022 Tourism and Hospitality Recovery Program (THRP)
- Rent Effective: October 24, 2021, to May 7, 2022, Hardest-Hit Business Recovery Program (HHBRP)
- CERS (Canada Emergency Rent Subsidy): September 27, 2020, until October 23, 2021
Many of the THRP and HHBRP’s rent subsidy eligibility and calculation requirements are the same for the CERS. Provided a public health restriction adversely impacts your company site for a week or longer, you may be eligible for a top-up if you are eligible for a base rent subsidy.
What Is the Timeline?
The following deadline is:
- The last day to apply for CERS period 14 (September 26 to October 23, 2021) is April 21, 2022.
- The most recently opened period is Period 26 (February 13 to March 12, 2022).
- The next period begins on May 1, 2022. The first day to apply for period 27 is May 1, 2022. (March 13 to April 9, 2022)
What Are the Changes?
- Modifications for claim periods 24 to 26
Data last updated: March 28, 2022
Access to the subsidies has been broadened to include firms subject to certain capacity-limiting public health restrictions for claim periods 24 to 26 (December 19, 2021, to March 12, 2022).
If you meet the following two qualifications for these two claim periods, you may be eligible for the THRP:
- A qualified public health restriction or a qualifying partial (capacity-limiting) public health restriction was imposed on you.
- You have a revenue drop of at least 25% during the claim period.
- THRP and HHBRP have taken the place of CERS: The Canada Emergency Rent Subsidy (CERS) came to an end on October 23, 2021, and two other programs took its place. You may continue to apply for claim periods that are still open; however, beyond CERS claim period 14, which expired on October 23, 2021, there are no more periods.
You may be eligible for rent and property expenditure assistance beginning October 24, 2021, if you meet the following criteria:
- Tourism and Hospitality Recovery Program (THRP) or the
- Hardest-Hit Business Recovery Program (HHBRP)
Who can Apply?
Criteria for Eligibility
To be eligible for a rent subsidy, you must meet the following criteria:
Two broad eligibility criteria apply to all subsidies.
- extra requirements unique to the subsidy you’re looking for, revenue drop requirements relevant to the subsidy you’re applying for
- Per claim period, you can only seek one rent subsidy.
General Eligibility Criteria
To be eligible for a subsidy, you must meet both of these requirements:
- At least one of the following requirements must be met:
- On September 27, 2020, you had a CRA business number.
- On March 15, 2020, you had a payroll account, or another person or partnership made payroll payments on your behalf.
- You made an election under the special asset acquisition rules to buy the business assets of another person or partnership who fits either criterion an orb.
The wage subsidies are subject to the same specific asset acquisition rules: Learn more about the requirements for acquiring unique assets.
- CERS replaced by THRP and HHBRP. The Canada Emergency Rent Subsidy (CERS) came to an end on October 23, 2021, and two other programs took its place. You may continue to apply for claim periods that are still open; however, beyond CERS claim period 14, which expired on October 23, 2021, there are no more periods. You may be eligible for rent and property expenditure assistance beginning October 24, 2021, if you meet the following criteria:
- Tourism and Hospitality Recovery Program (THRP) or the
- Hardest-Hit Business Recovery Program (HHBRP)
What Are the Expenses you can Claim?
The CERS, THRP, and HHBRP cover a share of eligible expenses for each qualifying property during a claim period, up to certain maximums. The CERS was phased out on October 23, 2021, and the THRP and HHBRP took their place. Many of the THRP and HHBRP’s rent subsidy eligibility and calculation requirements are the same for the CERS. You may continue to apply for any remaining CERS claim periods.
Qualifying Characteristics
Any “real or immovable property” (buildings or land) in Canada that your company or organization owns or controls:
- owns or rents a property, and
- Throughout your day-to-day activities
Eligibility Criteria for Expenses
- Amounts paid or payable to an arm’s length party are the only ones that can be included.
- The expense must be for the period covered by the claim.
- Before October 9, 2020, the expense must be paid or payable under a documented agreement (or a renewal on substantially similar terms or assignment of such an agreement)
How Does the Claim Period Work?
Each claim period is a four-week term that begins on a Sunday. The rent subsidy is not automatically renewed. Before you apply for each period, you must ensure that you are eligible and calculate your amount according to the requirements of that time. Each period has a deadline for applying for or increasing your claim.
How to Apply?
For each claim period for which you are qualified, you must submit a separate application, and an application must be submitted within 180 days after the claim period.
There are two options for applying:
- Applications for rent subsidies can be found in the main menu under COVID-19 rent subsidies. Learn about the attestation form and application elections.
To sign in to the business account: https://www.canada.ca/en/revenue-agency/services/e-services/e-services-businesses/business-account.html
- Represent a Client is a form that business representatives can use to apply.
Only representatives with Level 2 or 3 authorization will be permitted to apply with a completed attestation form.
Sign in to represent the client: https://www.canada.ca/en/revenue-agency/services/e-services/represent-a-client.html
When can you Expect to be Paid?
Depending on the method of payment, you can anticipate receiving your payment in 3 to 8 days:
Time to process without validation
- If you have already registered for direct deposit, it will take 3 to 5 days.
- It will take 3 to 8 days for the cheque to arrive at the address you provided in My Business Account, plus time for delivery by mail.
With validation, processing time increases.
If we need to contact you to examine your claim further, we may need to postpone your payment.
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