COVID-19 Provincial Benefits - IG Wealth Management
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COVID-19 Provincial Benefits UPDATED AS AT MAY 13, 2020 BRITISH COLUMBIA ALBERTA SASKATCHEWAN MANITOBA ONTARIO QUEBEC NEWFOUNDLAND AND LABRADOR NEW BRUNSWICK PRINCE EDWARD ISLAND NOVA SCOTIA YUKON NORTHWEST TERRITORIES NUNAVUT BRITISH COLUMBIA Type of Benefit Basic Eligibility Details URLs B.C. Emergency Applicants must have Tax-free, one-time $1,000 BC’s Financial Supports Benefit for Workers been a resident of British payment to people who lost in Response to COVID-19 Columbia on March 15, income because of COVID-19 document 2020, and: • Applications online and by B.C. Emergency Benefit • M eet the eligibility phone open as of May 1, 2020 for Workers requirements for the Canada Emergency Response Benefit (CERB) • H ave been approved for the Canada Emergency Response Benefit, even if you haven’t received a federal benefit payment yet • B e at least 15 years old on the date you apply • H ave filed, or agree to file, a 2019 B.C. income tax return • N ot be receiving provincial income assistance or disability assistance • N ot be incarcerated in a correctional facility for a period of 90 days or longer that includes March 15, 2020
COVID-19 Provincial Benefits BRITISH COLUMBIA continued Type of Benefit Basic Eligibility Details URLs Climate Action Tax BC residents who are One-time enhancement to be paid BC’s Financial Supports Credit enhancement considered to be in July 2020 in Response to COVID-19 “moderate to low-income document Adults will receive $218.00 families” (increase of $43.50), and children One-Time Enhanced July will receive $64.00 (increase of 2020 Payment for the $12.75) Climate Action Tax Credit Provincial student Provincial student loan Effective March 30th, 2020, BC’s Financial Supports loan payment borrowers payments are automatically frozen in Response to COVID-19 freeze for six months. document StudentAidBC’s COVID-19 Information Bulletin BC Temporary On a per-household The program will provide $300 BC’s COVID-19 Support Rental Supplement basis, the following per month for eligible households for Renters and Landlords Program (BC-TRS) must all be met: with no dependents and $500 per document month for eligible households with • receiving or eligible for BC Housing - BC dependents. Eligible roommates Employment Insurance, Temporary Rental will each be able to apply for the the Canada Emergency Supplement Program supplement. Response Benefit or experiencing a 25% Eligible individuals can apply via reduction in monthly BC Housing’s portal (applications employment income as opened April 9) a result of COVID-19; The program will cover April, May • 2019 household and June, and individuals eligible income of less than for April may apply even if rent has $74,150 for households already been paid for the month with no dependents and $113,040 for households with dependents; • paying more than 30% of current/reduced gross monthly income towards rent; • and not receiving any other rent subsidy from any level of government, including subsidized housing or rent supplements, such as Shelter Aid for Elderly Renters (SAFER) or the Rental Assistance Program (RAP).
COVID-19 Provincial Benefits BRITISH COLUMBIA continued Type of Benefit Basic Eligibility Details URLs BC Hydro payment All customers can defer Effective immediately, grants BC’s Financial Supports deferrals and grants bill payments with no available up to $600 per in Response to COVID-19 penalty (or arrange flexible affected customer document payment plans) BC Hydro rates have been BC Hydro announces Grants available to reduced by 1% effective bill help for customers customers experiencing April 1, 2020 affected by COVID-19 job loss, illness or lost BC Hydro statement wages due to COVID-19 on one per cent rate reduction ICBC auto All customers with Monthly payments may BC’s Financial Supports insurance payment monthly payments and up be deferred up to 90 days in Response to COVID-19 deferrals to date accounts facing without penalty document financial challenges due to ICBC’s Update on COVID-19 COVID-19 Deferred tax filing Taxpayers required to file Employer Health Tax – BC’s COVID-19 Action and payment the applicable returns September 30, 2020 Plan – Provincial Tax deadlines for Sales tax returns for the Provincial Changes document select taxes sales tax, Carbon tax, Motor fuel tax, and Tobacco tax – September 30, 2020 Provincial carbon Businesses required to pay Carbon tax rates will remain at BC’s COVID-19 Action tax rates freeze provincial carbon tax current levels until further notice. Plan – Provincial Tax Budget announcements regarding Changes document alignment with the federal carbon pricing backstop will be postponed indefinitely Reduced school Commercial properties Class 4, 5 and 6 commercial BC’s COVID-19 Action tax rates for paying 2020 properties - school tax rates Plan – Provincial Tax commercial property taxes reduced by 50% for 2020 Changes document properties On April 16, BC announced BC press release - New that they would further reduce COVID-19 supports the school property tax rate for for businesses, local commercial properties to achieve governments an average 25% reduction in the total property tax bill for most businesses. Date that late payment penalties apply postponed for classes 4, 5, 6, 7 and 8 until October 1, 2020
COVID-19 Provincial Benefits BRITISH COLUMBIA continued Type of Benefit Basic Eligibility Details URLs BC Hydro Residential customers that Eligible residential customers will BC Press release – payment relief have lost their jobs, or are receive a credit to cover three Province supporting unable to work as a result times their average monthly bill people with relief on of COVID-19 over the past year, and the credit power bills during will not need to be repaid COVID-19 Small business that have been forced to close due to Eligible small businesses will have BC Hydro - COVID-19 COVID-19 their power bills forgiven for three Relief Fund for small months (April to June) businesses Major industries affected by COVID-19 • BC Hydro small business portal will accept applications until June 30, 2020 Major industries will have the opportunity to defer 50% of their bill payments for three months COVID-19 Support Individuals receiving Eligible individuals will receive BC’s COVID-19 Support for Income and Income Assistance, a $300 supplemental monthly for Income and Disability Disability Disability Assistance, cheque issued for April, May, Assistance document Assistance Comforts Allowance, or the and June BC Senior’s Supplement Those on Disability Assistance Cannot be receiving and receiving a BC Bus Pass will federal EI or the Canada also receive a credit of $52 as a Emergency Response Transportation Supplement Benefit
COVID-19 Provincial Benefits ALBERTA Type of Benefit Basic Eligibility Details URLs Emergency isolation Albertan residents One-time payment of $1,146 COVID-19 supports support payment who experience total or available immediately (48 hours for Albertans (closed April 7, 2020) significant loss of income after application approved) until Emergency isolation as a result of having to the Canada Emergency Response support self-isolate (or are the sole Benefit is available. caregiver of a dependent This program is now closed, who is self-isolating), effective April 7. and have no other source of compensation (such as workplace sick leave benefits or federal EI) Utility payment Individuals, families, farms, Electricity and natural gas COVID-19 supports deferrals and small businesses who payments can be deferred until for Albertans are experiencing financial June 18, 2020 Utility payment deferral hardship as a direct result of COVID-19 Provincial student Provincial student loan Effective March 30th, 2020, COVID-19 supports loan payment freeze borrowers payments are automatically frozen for Albertans for six months. Interest will not accrue for six months. ATB and credit ATB personal banking ATB personal banking customers COVID-19 supports union payment customers and credit union can apply for a deferral on for Albertans deferrals members ATB loans, lines of credit and COVID-19 supports for mortgages for up to six months ATB small business businesses customers Credit union members will have access to a variety of programs to ease short-term cash flow issues. Local credit unions must be contacted. ATB small business customers can apply for payment deferral on loans and lines of credit for up to six months. As well, additional working capital is being made available. Education property All education property Rates will remain at 2019 levels COVID-19 supports tax rates freeze taxpayers and the 3.4% increase will be for Albertans cancelled for 2020 Corporate income Corporate taxpayers with All balances and instalment COVID-19 support for tax payment instalment payments due payments due between March 18 employers and employees deferral and filing between March 18 and and August 31 are deferred until COVID-19 supports for extensions August 31 August 31 businesses Corporate taxpayers with Corporate income tax returns due corporate income tax after March 18 and before June 1 returns due after March 18 have received a filing extension and before June 1 until June 1
COVID-19 Provincial Benefits ALBERTA continued Type of Benefit Basic Eligibility Details URLs Education property Non-residential education Collection of non-residential COVID-19 supports for tax deferral property taxpayers education property tax for businesses businesses will be deferred for six months. Deferred amounts will be repaid in future tax years. Commercial landlords are encouraged to pass savings on to tenants via reduced or deferred payments. WCB premium Small, medium and large Small and medium businesses – COVID-19 supports for payment deferral private sector employers government will cover 50% of businesses until 2021 2020 premium and defer the WCB premium relief for remaining amount until 2021 employers Large employers – deferral until 2021 Employers who have already paid 2020 premiums are eligible for a rebate or credit Tourism levy Hotels and other lodging Amounts due on or after COVID-19 support for deferral providers required to March 27, 2020 are deferred until employers and employees collect the tourism levy August 31, 2020 without penalty Alberta Tourism Levy or interest. Must still collect tourism levy from guests staying at properties during this period AgriRecovery Farmers and Ranchers that Increase interim payments under Supporting Alberta’s Initiative produce cattle AgriStability from 50% to 75% Agriculture Industry Relief for the Day care centres and out- Phase 1 – centres will receive a Relief for the childcare sector of-school care centres one-time grant to cover up to 25% childcare sector of overhead costs Phase 2 – Upon opening will receive a grant for cleaning and sanitation supplies as well as to assist with staff recruitment and training Phase 3 – After 3 months of being open, a grant will be offered to offset deferred bills and to address unforeseen operational issues ($500) This program is in addition to federal funding
COVID-19 Provincial Benefits SASKATCHEWAN Type of Benefit Basic Eligibility Details URLs Self-Isolation All workers forced to self- The program provides support of Saskatchewan’s Support Support Program isolate due to COVID-19 $450 per week, for a maximum of for Workers document and who are not eligible two weeks. Self-Isolation Support for EI or other supports Applications accepted Program (including sick leave, or until June 30, 2020. private insurance). Intended to provide assistance prior to the Canada Emergency Response Benefit coming into effect on April 6. Workers must have either contracted COVID-19 (or showing symptoms), been in contact with an individual infected with COVID-19, or recently returned from international travel. Only available to workers aged 18 and over. Provincial student Provincial student loan Effective March 30, 2020, Saskatchewan’s Support loan payment freeze borrowers payments are automatically frozen for Workers document and emergency for six months. Interest will not Eligibility requirements Saskatchewan press bursaries accrue for six months. and application details for release – Emergency bursaries will be available Emergency bursaries for students Aid Available for to students through will be available from April 1, 2020 Saskatchewan Post- their post-secondary to September 30, 2020. Secondary Students educational institution. Provincial Training Individuals with amounts Repayment moratorium for the Saskatchewan’s Support Allowance and due April 6 onwards, and Provincial Training Allowance and for Workers document Skills Training will be revisited in three Skills Training Benefit Programs. Benefit Programs months. This moratorium will initially last Repayment three months however, more Moratorium information is expected to follow. Provincial Sales Tax Saskatchewan businesses Three-month relief from penalty Saskatchewan’s Support penalty and interest who are unable to remit and interest charges on PST for Businesses document relief for businesses PST due to cashflow remittances. concerns Monthly filers with payments due for February, March and April 2020 reporting periods may defer until July 31, 2020. Quarterly filers with payments due for the January 1, 2020 to March 31, 2020 reporting period may defer until July 31, 2020. Businesses are not required to submit a request for relief from penalty and interest charges for these returns.
COVID-19 Provincial Benefits SASKATCHEWAN continued Type of Benefit Basic Eligibility Details URLs Saskatchewan To be eligible for the One-time grant for small and Saskatchewan’s Support Small Business SSBEP, a business must: medium-sized enterprises directly for Businesses document Emergency affected by government public • have been fully Saskatchewan’s Payment (SSBEP) health orders related to COVID-19. operational on Emergency Support Grants will be paid based on February 29, 2020; Program for 15% of a business’ monthly sales • have ceased or Saskatchewan Small revenue, to a maximum of $5,000. curtailed operations Businesses document For seasonal businesses, a one- as a result of the Saskatchewan Small time grant for 15% of business’s COVID-19 public Business Emergency average sales revenues for the health order; Payment Program operating months in the previous • have less than year, to a maximum of $5,000. (SSBEP) 500 employees; Extended to include May • commit to reopen Applications must be completed business operations on or before July 31, 2020. following the cancellation of the COVID-19 public health order; and • Have not received any payments or amounts from any other sources, including insurance, to replace or compensate for the loss of sales revenue other than amounts from other government assistance programs Bill-deferral Saskatchewan business Bill-deferral programs to allow Saskatchewan’s Support programs for customers whose ability to zero-interest bill deferral for up to for Businesses document Crown utilities make bill payments may be six months. impacted by COVID-19 WCB premium All employers that owe All premium penalties for Saskatchewan’s Support penalties waived premiums between April 1 employers will be waived effective for Businesses document and June 30 April 1 until June 30. WCB’s Employer Relief Interest and penalties incurred for Measures later payments in March will be forgiven. Suspending payroll audits until further notice unless an employer may be eligible for a refund.
COVID-19 Provincial Benefits MANITOBA Type of Benefit Basic Eligibility Details URLs RST filing deadline Small and medium Deadline extended until June 22, Bulletin providing notice extension businesses with monthly 2020 without penalty or interest to RST remitters RST remittances of no for the retail sales tax, and the Manitoba press release – more than $10,000. Health and Post-Secondary Manitoba Government Education Tax Levy (payroll tax) Businesses with quarterly Extends Tax Payment returns with a due date of Interest will continue to accrue Filing Deadlines April 20, 2020 on all outstanding tax debts for Businesses established prior to March remittance deadlines. If above the $10,000 cap, the finance department will work with businesses regarding repayment flexibility. Manitoba Hydro, All Manitobans unable to Interest and penalties will not be Manitoba press release – Centra Gas and pay at this time charged on amounts owing until Province Announces over Manitoba Public October 1, 2020. $100 Million in Support Insurance interest Customers will not be and Relief for Manitoba’s and penalty waiver disconnected because of past Fight Against COVID-19 amounts owed during this time. Manitoba Hydro - Our response to COVID-19 Provincial income All taxpayers required to Deadlines extended until Manitoba press release – tax and corporate file provincial income tax or August 31 (subject to further Province Announces over income tax filing corporate income tax extension with federal $100 Million in Support and payment governments approval) and Relief for Manitoba’s extensions Fight Against COVID-19 Provincial student Provincial student All mandatory repayments are Manitoba press release – loan repayment loan borrowers suspended under the Manitoba Student Loan Repayments suspension Student Aid Program from Suspended to Lessen Cost April 1 – September 30, 2020 Burden During Pandemic Manitoba Student Loans remain Payment Pause interest free information Workers Eligible employers for Eligible employers will receive a Manitoba press release – Compensation return of premiums: credit to their account based on Workers Compensation Board surplus 20% of their 2019 premium Board of Manitoba • Must have fulfilled premiums refund to payroll reporting Premium payments deferred until Returns $37-Million eligible employers, responsibilities for the end of May Surplus to Provide and premium 2019 and paid a WCB Financial Relief to payment deferrals No interest and/or penalties until Employers premium in 2019. further notice, and extension of Employers can still WCB’s Response to the payroll-reporting deadline until report 2019 payroll COVID-19 Pandemic the end of May to receive surplus distribution. • All employers paying premiums are eligible for premium payment deferrals
COVID-19 Provincial Benefits MANITOBA continued Type of Benefit Basic Eligibility Details URLs Manitoba Gap To be eligible, Each eligible business will receive Manitoba press release – Protection Plan a business must: a non-interest bearing forgivable Province to Provide $120 (MGPP) loan of $6,000. The loan will be Million of Support to • be a permanent, forgiven on Dec. 31, 2020, if the Small and Medium-Sized Manitoba-based recipient has not received any Businesses Harmed by business operating non-repayable COVID-19 federal COVID-19 in the province of supports greater than $6,000. Manitoba Manitoba Gap Protection If the applicant has received, or Program (MGPP) • have been operational receives, benefits under a federal on March 20, 2020, COVID program, then the loan will the date the Manitoba be added to the recipient’s 2020 government declared a tax bill. provincewide state of emergency; Some businesses may not be eligible (even if met criteria above) • be a for profit sole as noted on the MGPP page proprietor, partnership, corporation, or co- Application can be completed here operative; Application deadline is July 31, • have temporarily 2020 (subject to change) ceased or curtailed operations as a result of a COVID-19 public health order and have been harmed by the health order; • be registered and in good standing with the Companies Office and possess a valid Business Number; • have not qualified for federal government COVID-19 grant support; and • have an email address and a bank account. Manitoba Summer Businesses that employ Employers can receive a $7 per Manitoba’s Information Student Recovery Manitoba students hour wage subsidy , up to a for Businesses – Manitoba Jobs Program aged 15 to 29, with an maximum of $5,000 per student Summer Student employment period from Recovery Jobs Program Employers will be reimbursed at May 1 to September 4 the end of the employment period, Manitoba press release – Program covers five upon proof of payment of student Province Announces up to students per business wages $120 Million for Manitoba Initial priority will be given to em- Summer Student ployers who do not qualify for the Recovery Plan various federal government assis- Manitoba Summer tance programs Student Recovery Jobs Applications can be Program completed here
COVID-19 Provincial Benefits MANITOBA continued Type of Benefit Basic Eligibility Details URLs Seniors Economic Eligible if: Provides a $200 one-time, Seniors Economic Recovery Credit refundable tax credit to Manitoba Recovery Credit • Aged 65+ in 2020 seniors, intended to help offset • Live in Manitoba in Information and Support additional costs due to COVID-19 2020 for Manitobans such as grocery deliveries and • File income tax returns technology to stay connected with as a Manitoba resident loved ones Cheque automatically mailed to address on 2018 tax return If address changed, notify Manitoba Finance by May 12, 2020 Seniors who became a resident of Manitoba after 2018 will not receive a cheque but will be able to claim the credit when they file their 2020 income tax return. Temporary Child Eligible if: A new $3,000 grant to help Temporary Care Services Grant childhood educators begin Child Care Grant • Existing Child Care independently offering childcare Assistant or Early Child services in their homes or Educator communities. • Identify and secure Application available here appropriate space for providing care • Complete and meet safety assessment criteria Confirmation of enrolment of children of critical service workers required prior to payment Employment Manitoba employers Temporary exemption to Employment Standards Standards employment standards to allow Regulation Temporary Regulation employers more time to recall Exemption Temporary laid off employees as a result of Exemption COVID-19 prior to it being deemed a termination. Exemption ends on the day on which the declaration of a state of emergency was declared under The Emergency Measures Act concerning COVID-19 is terminated
COVID-19 Provincial Benefits MANITOBA continued Type of Benefit Basic Eligibility Details URLs Manitoba Students Government will now match each Manitoba press release – Scholarship and dollar a university or college raises Province Supporting Bursary Initiative for the next school year (instead of Students, Post-secondary (MSBI) - increased one dollar for every two raised) institutions with Increased funding for 2020- Increases financial supports amid Bursary Funding 21 academic year fundraising challenges faced by post-secondary institutions due to the pandemic Reduced Vehicle Families with Reduction in registration Manitoba government to Registration Fees owned vehicles fee by 10% lower vehicle registration fees by 10 per cent
COVID-19 Provincial Benefits ONTARIO Type of Benefit Basic Eligibility Details URLs Guaranteed Annual Qualifiying low income Doubling the maximum payment Ontario’s Action Plan: Income System seniors: for 6 months, to $166 per month Responding to COVID‑19 (GAINS) payment for individuals, and $332 per • Aged 65+ Ontario Guaranteed increase month for couples • Lived in Ontario for the Annual Income System Beginning in April (first payment payments for seniors past 12 months or for a on April 24, 2020) and ending total of 20 years since COVID-19: Support for September turning 18 people • Canadian resident for 10 years or more • Receive OAS pension and GIS payments • Have an annual private income of up to $1,992 if you are a single senior or up to $3,984 if you are a senior couple. • Must file your return before April 30, every year • Complete GIS application and send it to your nearest Service Canada Office Family support Qualifying parents One-time $200 payment per child up Ontario’s Action Plan: to 12 years old to help offset cost of Responding to COVID‑19 buying materials to support children’s Ontario Government learning while away from school Supports Families in One-time $250 payment per child Response to COVID-19 with special needs, aged 0-21 Ontario.ca - “Get support including kids enrolled in private schools for families” No income cap for this program Application can be completed here Ontario Student Provincial student loan Six months of principal and Ontario’s Action Plan: Assistance Program borrowers interest accrual payment deferral, Responding to COVID‑19 (OSAP) – student in coordination with the federal OSAP: Ontario Student loan payment government’s measures deferral COVID-19 support for No repayments required from people March 30 – September 30, 2020 Electricity cost relief Eligible residential, farm, Increase to electricity cost Ontario’s Action Plan: & off-peak pricing and small business relief programs Responding to COVID‑19 consumers Electricity prices set for time-of- Oeb.ca - COVID-19 - use customers at the lowest rate Off-peak electricity pricing (known as the off-peak price) for extended to May 31, 2020 24 hours a day from March 24 up to COVID-19 support for and including May 31, 2020 people The off-peak price of 10.1 ¢/kWh will be automatically applied to bill
COVID-19 Provincial Benefits ONTARIO continued Type of Benefit Basic Eligibility Details URLs Low‑income Energy Qualifying low-income Expanded eligibility for LEAP Ontario’s Action Plan: Assistance Program individuals based on Responding to COVID‑19 Ensuring electricity and natural gas (LEAP) household after tax income services are not disconnected for COVID-19: Support and the number of people non-payment during COVID-19 for people living in home If behind on bills or in arrears Low-income Energy • Received LEAP (facing service disconnection), Assistance Program assistance within past may qualify for up to $500 for few years electricity bills (up to $600 if home • Receiving OESP heated electrically) and $500 for assistance natural gas bills Eligibility chart can be Waiving all reconnection fees found here Employer Health Eligible private-sector Retroactive temporary increase Ontario’s Action Plan: Tax (EHT) employers with annual to the EHT exemption from Responding to COVID‑19 exemption payrolls of up to $5 million $490,000 to $1 million for 2020 Annex: Details of Tax Maximum relief would increase by Measures up to $9,945 per eligible employer COVID-19: Support for Five-month relief period for Ontario businesses businesses who are unable to file or Ministry of Finance - remit their provincial taxes on time due to their special circumstances Employer Health Tax caused by COVID-19 (Until August 25, 2020) Regional Eligible businesses that 10% refundable corporate income Ontario’s Action Plan: Opportunities construct, renovate, tax credit Responding to COVID‑19 Investment Tax or acquire qualifying Credit available for expenditures Annex: Details of Tax Credit commercial and industrial in excess of $50,000, up to Measures buildings in designated $500,000 regions of the province COVID-19 support for Qualifying investments would be business eligible expenditures for capital CCPCs that make property included in Class 1 and qualifying investments that Class 6 become available for use Supports regions lagging in on or after March 25, 2020 employment growth (below in specified regions provincial average)
COVID-19 Provincial Benefits ONTARIO continued Type of Benefit Basic Eligibility Details URLs Interest and penalty All businesses that are Five-month interest and Ontario’s Action Plan: relief on provincially required to file returns penalty-free period to make Responding to COVID‑19 administered taxes: and make remittances for payments for certain provincially COVID-19: Support for - Employer Health Tax these programs administered taxes, from businesses - Tobacco Tax April 1 – August 31, 2020 -Fuel Tax Interest and Penalty Relief - Gas Tax No supporting documentation for Businesses - Beer, Wine & Spirits Tax required and not required to advise - Mining Tax Ontario Ministry of Finance - Insurance Premium Tax - International Fuel Tax - Retail Sales Tax on Insurance Contracts and Benefit Plans - Race Tracks Tax Education property Municipalities (indirectly Deferring the June 30, 2020 Ontario’s Action Plan: tax remittance property taxpayers) quarterly remittance of education Responding to COVID‑19 deferral property tax to school boards by COVID-19: support for 90 days. business Allows municipalities to introduce measures to defer property tax payments for property taxpayers Deferral of Employers covered by Payment and reporting deferral for Ontario’s Action Plan: Workplace Safety WSIB insurance, or pay 6 months until August 31, 2020 Responding to COVID‑19 and Insurance WSIB for costs of claims No interest accrual or penalties will Businesses: WSIB Board (WSIB) (“Schedule 1” & “Schedule be charged during this period financial relief package premiums 2” employers)
COVID-19 Provincial Benefits ONTARIO continued Type of Benefit Basic Eligibility Details URLs Ontario-Canada Commercial property Forgivable loan where the Ontario Provides Emergency owners experiencing government pays 50% of the rent Urgent Relief for Small Commercial Rent rent shortfalls because Businesses and Landlords Tenant pays 25% and landlord Assistance Program their small business covers remaining 25% Ontario-Canada (OCECRA) tenants have been heavily Emergency Commercial impacted by COVID-19 Rent Assistance Program Property owner eligibility: • Required to reduce the rental costs of small business tenants for April, May and June by at least 75% • Commit to a moratorium on eviction for three months Eligible Tenants; • Pays monthly rents not exceeding $50,000 • Generates no more than $20 million in gross annual revenues • Non-essential business that has temporarily closed, or is experiencing a 70% drop in revenues or a non-profit or charity Temporary Frontline staff working Additional $4/hour wage on top of Ontario Supporting pandemic pay for during the COVID-19 existing hourly wages Frontline Heroes of frontline workers outbreak, including COVID-19 with Additional $250 lump sum workers in: Pandemic Pay payment each month for next four • Long-term care homes months if employee works over Pandemic Pay Provides 100 hours each month Support for Frontline • Retirement homes Workers Fighting • Emergency shelters COVID-19 • Supportive housing • Social services congregate care settings • Correction institutions • Youth justice facilities • Home and community care • Hospitals (some workers) A full list of eligible workers can be found here
COVID-19 Provincial Benefits QUEBEC Type of Benefit Basic Eligibility Details URLs Tax filing and Certain partnership Deadline to file Partnership COVID-19 – Relief payment deadlines information returns Information Return (form TP- Measures for Individuals deferrals - 600-V) for 2019 extended to and Businesses Partnerships May 1, 2020 COVID-19: FAQ (Deferral now closed as of May 1, 2020) Tax filing and Corporations whose tax Deadline for filing income tax COVID-19 – Relief payment deadlines installment or tax is due returns extended to June 1, 2020 Measures for Individuals deferrals - between March 17, 2020 for corporations whose deadline and Businesses Corporations and August 31, 2020 would otherwise be during the COVID-19: FAQ period March 17, 2020 and ending May 31, 2020 Deadline to pay tax balances owing during the period March 17, 2020 and ending August 31, 2020, is extended to September 1, 2020 Tax filing and Individuals Deadline for filing income tax returns COVID-19 – Relief payment deadlines extended to June 1, 2020 for Measures for Individuals deferrals - individuals whose deadline would and Businesses Individuals otherwise be April 30, 2020 COVID-19: FAQ Deadline for filing income tax returns remains at June 15, 2020 for individuals whose deadline would otherwise be June 15, 2020 Deadline for filing income tax returns extended to June 1, 2020 for deceased individuals who died before December 1, 2019 Deadline to pay tax balances owing extended to September 1, 2020 June 15, 2020 installment payments extended to September 1, 2020 Tax filing and Trusts (other than SIFTs) Deadline for filing income tax COVID-19 – Relief payment deadlines returns extended to May 1, 2020 Measures for Individuals deferrals – Trusts for most trusts and Businesses Deadline to pay tax balances for COVID-19: FAQ 2019 tax year extended to September 1, 2020 June 15, 2020 installment payments extended to September 1, 2020
COVID-19 Provincial Benefits QUEBEC continued Type of Benefit Basic Eligibility Details URLs Mining tax payment Companies that pay mining Deadline to pay tax balance COVID-19 – Relief deferral tax and installments extended to Measures for Individuals September 1, 2020 and Businesses COVID-19: FAQ Logging tax deferral Companies that pay Deadline to pay logging tax in COVID-19 – Relief logging tax respect of forest operations that Measures for Individuals would otherwise be payable in the and Businesses period beginning March 17, and ending August 31, 2020 is extended to September 1, 2020 COVID-19: FAQ QST tax filing and Taxpayers who pay QST Deadline for remitting QST COVID-19 – Relief payment deferral extended to June 30, 2020 for Measures for Individuals statements produced from March and Businesses 27 to June 1, 2020 COVID-19: FAQ Same applies for installment Quebec.ca - Situation payments of the coronavirus Filing deadline extended to June (COVID-19) in Québec 30, for QST returns and payments respecting the March 31, April 30, and May 31 remittances No interest or penalties Tax filing and Registered charities Deadline for filing the Registered COVID-19 – Relief payment deadlines Charities and Other Donees Measures for Individuals deferrals – Charities Information Return (TP-985.22) and Businesses extended to December 31, 2020 COVID-19: FAQ for registered charities required to file no later than between March 17 and December 30, 2020 Applies to other donees required to file form TP-985.22-V Provincial student All Aide financière aux No payments required for the next Quebec.ca - Repayment of loan repayment études clients 6 months a student loan suspension No interest will be calculated or added to student loan Hydro-Québec All customers Administration charges for COVID-19 - administration unpaid bills will not apply until Hydro-Québec charge relief & further notice payment deferral Customers unable to pay bills will not be penalized Payment deferral can be arranged, and power will not be cut off for non-payment
COVID-19 Provincial Benefits QUEBEC continued Type of Benefit Basic Eligibility Details URLs Concerted Businesses whose Loan guarantee or loan from Investiessement Quebec – temporary action liquidity is affected by Investissement Québec (minimum Concerted temporary program for repercussions of COVID-19 amount is $50,000) action program for businesses (PACTE) • Must demonstrate that Designed to shore up business’s businesses financial structure offers working capital realistic prospects for Available to businesses operating profitability in Québec (including cooperatives • Cannot be under and other social economy the protection of the enterprises) companies’ Creditors Applications reviewed on a Arrangement Act case-by-case basis or Bankruptcy Insolvency Act Temporary Aid for Workers aged 18 or over Lump-sum amount of $1,146 Quebec.ca - Temporary Workers Program who must self-isolate for 14 days of isolation Aid for Workers Program (closed April 10, 2020) and cannot earn all their ($573 per week) work income, and are not eligible for another financial assistance program (such as E.I.) Bonuses for full- Quebec hospital workers Will receive an additional COVID-19 Pandemic - time health care who fit the following job $100 a week Premier François Legault workers categories: announces bonuses for Additional $200 more for two • Nurses; consecutive weeks of fulltime work full-time health care in CHSLD hot zoned areas ($400 workers fighting the virus • Clinicians and more after four weeks). auxiliaries; If someone transfers from a ‘cold • Respiratory therapists; zoned area’ to a ‘hot zoned area’ • Beneficiary attendants; the government will provide an • Health and social additional $2,000/month added to service assistants; the other bonuses • Service attendants; • Maintenance attendants. Must be working full time
COVID-19 Provincial Benefits QUEBEC continued Type of Benefit Basic Eligibility Details URLs Incentive Program Individuals working Makes up difference between the Incentive Program to to Retain Essential essential service jobs Canada Emergency Response Retain Essential Workers Workers (IPREW) during the COVID-19 Benefit (CERB) and eligible (IPREW) pandemic (part-time or individuals wages. COVID-19: FAQ for full-time) Applications begin May 19 Individuals Cannot be receiving CERB $100 for each week ($400 for the week to qualify per month) of qualifying work Receiving gross wages of beginning March 15, 2020 up to $550 or less per week maximum of 16 weeks Need annual employment Payments made every 2 weeks income of at least $5,000 starting May 27, 2020 for 2020 Can apply here Total annual income of no more than $28,600 for 2020 Be at least 15 years old Resident of Quebec on December 31, 2019 and plan to reside in Quebec throughout 2020 Non-subsidized Childcare centres Increasing the financing of Non-subsidized childcare childcare services $5.95 per day to $10.10 per services day for each seat for cold zones beginning May 11, 2020, and hot zones on May 25, 2020 Increased aid will apply until June 19, 2020
COVID-19 Provincial Benefits NEWFOUNDLAND AND LABRADOR Type of Benefit Basic Eligibility Details URLs Compensation Private-sector employers Compensation for private sector Gov.nl.ca - Provincial for workers in (to pay affected employers to ensure continuation Government to Provide COVID-19 isolation employees) of pay for employees required to Compensation to Workers self-isolate in COVID-19 Self-Isolation Employees should retain COVID-19- Business documents regarding their travel Supports to facilitate reimbursement Provincial student Students with No repayments required for the Gov.nl.ca - Provincial loan repayment provincial loans next 6 months, effective March 30 Government Announces suspension – September 30, 2020 Temporary Suspension of No interest will accrue during this Repayment of Provincial period (provincial government Portion of Student Loans does not charge interest) No application necessary for repayment suspension Financial support Childcare centres, Funding to regulated childcare Gov.nl.ca - Minister Warr for childcare sector family childcare homes, & centres and family childcare homes Announces Financial (Closed as of April families with children in at childcare subsidy program rates Supports for Child Care 30, 2020) childcare for all licensed spaces, to ensure Sector (March 22, 2020) families do not have to pay fees COVID-19 Business during closure period (in place until Supports April 30, and will be reassessed if closures still in place at that time) Reimbursement for any fees paid after childcare closure date from provider (March 17 for childcare centres & March 19 for family childcare homes) Assistance in place until April 30, 2020 Fuel Tax Exemption Fuel Tax Exemption Permit Expiry date has been extended Gov.nl.ca - Public Permits extended holders from March 31 to June 30, 2020 Advisory: Deadline Extended for Fuel Tax Exemption Permits (March 30, 2020) COVID-19 Business Supports Aquaculture Aquaculture licence All current existing aquaculture Gov.nl.ca - Public licences extended holders licences extended from March 31 Advisory: Deadline to May 31, 2020 Extended for Current Aquaculture Licences (April 3, 2020) COVID-19 Business Supports
COVID-19 Provincial Benefits NEWFOUNDLAND AND LABRADOR continued Type of Benefit Basic Eligibility Details URLs Eviction Tenants of rental Tenants of rental properties cannot Gov.nl.ca - Urgent suspensions properties be evicted if they have lost income Legislative Sitting resulting from COVID-19 and Supports Social and cannot pay rent Economic Well-Being of Newfoundlanders and Labradorians (March 26, 2020) Newfoundland and Businesses with liquor NLC will waive license fees for the Provincial Government Labrador Liquor licenses 2020-21 fiscal year Announces Changes Corporation (NLC) Waving warehousing service fees at the Newfoundland fee waivers for microbreweries with annual and Labrador Liquor production of 1,000 hectoliters Corporation that will or less Support Local Business Increase in product commission COVID-19 > Business discounts for craft breweries, Supports wineries, distilleries and cideries producing 1,000 hectoliters or less to 55% for non-NLC distributed products Innovation Businesses with a Deferral of loan payments under Provincial Government and Business Innovation and Business the Innovation and Business Announces Support for Investment Investment Corporation Investment Corporation’s Business Businesses Impacted by Fund Loans loan Investment Fund for six months COVID-19 COVID-19 > Business Supports Hiring eligibility Eligible Research and Salary support for up to six Provincial Government and cost coverage Development projects positions may be considered for Announces Support for for commercial eligible commercial R&D projects Businesses Impacted by Research and May include existing or COVID-19 Development new employees COVID-19 > Business projects increased Temporary policy pertains to Supports applications approved between April 1 and September 30, 2020 Eligible costs temporarily increased from 50% to 75% coverage until September 30, 2020 Vegetable Commercial vegetable Doubling the number of accepted Public Advisory: Transplant Program producers applicants for the Vegetable Vegetable Transplant Expansion Transplant Program Program Expanding to Priority will be given to farmers Provide More Assistance who demonstrated strong to Farmers during compliance with the 2019 Pandemic program. COVID-19 > Business Supports
COVID-19 Provincial Benefits NEWFOUNDLAND AND LABRADOR continued Type of Benefit Basic Eligibility Details URLs Changes to tax Applicable taxpayers International Fuel Tax Agreement Gov.nl.ca - Changes return filing returns for Q1 previously due on Made to Tax Return Filing deadlines April 30 are now due and payable Deadlines and Remission • International Fuel on June 1, 2020 of Interest and Penalties Tax Agreement All other tax returns falling under returns (Q1) the Revenue Administration Act • Other applicable and Regulations, which would returns: otherwise be due March 20, 2020 • Gasoline Tax • Carbon Tax Remission of Taxpayers prevented from Remission of interest and penalties Gov.nl.ca - Changes interest and making a payment due to granted on a case-by-case basis Made to Tax Return Filing penalties COVID-19 Deadlines and Remission Requests should be submitted by e-mailing to taxadmin@gov.nl.ca of Interest and Penalties Requests must be submitted to the government Changes to Individuals with provincial CRA will send refunds and GST Gov.nl.ca - Provincial defaulted student student loans in default credits directly to individuals Government Announces loan account and who file income tax instead of the Provincial Changes to Defaulted collections returns with CRA from Government Student Loan Account April 9, 2020 to September Collections Automatic pause for 30, 2020 resulting in a eligible individuals “refund”
COVID-19 Provincial Benefits NEW BRUNSWICK Type of Benefit Basic Eligibility Details URLs New Brunswick Workers or self-employed One-time $900 benefit for workers March 24 - Update on Workers Emergency or self-employed who have lost COVID-19 Income Benefit their job due to state of emergency March 24 - Update on (closed April 9, 2020) (age 18 or older, resident of New COVID-19 Brunswick) March 26 - Seven new Must have lost job, laid off, or lost all cases of COVID-19; revenues on or after March 15th financial support for Income from employment, self- impacted workers and employment, or EI must have been businesses at least $5,000 in the last 12 months or last calendar year The New Brunswick Workers Emergency Must have applied (or plan to) Income Benefit for benefits through Federal Government REVISED / Fifteen new cases of COVID-19 Payment administered through the Canadian Red Cross Measures to assist in preventing spread of Bridge between loss of COVID-19; two new cases employment or close of business after March 15, to when the federal benefit comes into effect Applications closed on April 9, 2020 WorkSafeNB Employers Deferral of premiums for 3 months March 26 - Seven new premium deferral from March, April and May cases of COVID-19; Interest rate will be reduced to financial support for 0% to align with 3-month deferral impacted workers (normally prime plus 3 per cent) and businesses COVID-19 Guidance for Businesses Government of Businesses with Case-by-case principal and March 26 - Seven new New Brunswick government loans interest payment deferral, cases of COVID-19; loan deferrals for up to 6 months financial support for Request made to government impacted workers and department that issued loan businesses COVID-19 Guidance for Businesses New Brunswick Small businesses Small business owners can apply COVID-19 Guidance for Small Business employing 1 to 49 for loans up to $100,000 Businesses Emergency Working employees, with sales less Will not be required to pay Government of New Capital Program than $10 million principal on loans for up to 12 Brunswick Small Business months Emergency Working Not required to pay interest for first Capital Program 6 months, after becomes 4% per annum Applications to be made to here
COVID-19 Provincial Benefits NEW BRUNSWICK continued Type of Benefit Basic Eligibility Details URLs Opportunities NB’s Private company Working capital in excess of COVID-19 Guidance for COVID-19 Working employers $100,000, up to a maximum of Businesses Capital Loans $1,000,000 is available Been in business for at Opportunities NB’s least 24 months Will not be required to pay COVID-19 Working principal on loans for up to Capital Loans Must have employees 12 months Not publicly traded Not required to pay interest (4%) for first 6 months After 12 months, loan balance including capitalized interest from the first 6 months will be amortized over 48 blended principal and interest payments (max term of 5 years) Applications to be made to Opportunities NB Late penalties on Businesses with Business property taxes must COVID-19 Guidance property taxes property taxes be paid by May 31, however late for Businesses waived penalties will be reviewed on Business Property Tax a case-by-case basis if due to Penalty Relief Program undue financial challenges such as COVID-19 Emergency Bridging Vulnerable post-secondary One-time payment of up to Four new cases of Fund for Vulnerable students $750/student COVID-19, assistance for Post-Secondary Eligible students who demonstrate post-secondary students Students a financial gap in meeting their basis needs Assessed on a case-by-case basis To be eligible, cannot qualify for the $900 provincial emergency fund as of March 30 To be eligible, cannot access money through student loans, EI, personal savings, or other COVID-19 financial assistance programs Electricity bill NB Power customers Disconnections for non-payment NB Power – Supporting payment deferrals have been suspended our customers and suspension of Bill payments for residential, disconnections for seasonal and small business non-payment customers deferred for up to 90 days for impacted customers Interest waived for past due balances and late payment charges issued after March 19, 2020 for impacted customers
COVID-19 Provincial Benefits PRINCE EDWARD ISLAND Type of Benefit Basic Eligibility Details URLs Employee Gift Employers who have $100 Sobeys gift card to any Province announces Card Program issued an ROE to layoff employee living and working in additional supports for (in partnership 1 or more employees as PEI, who has been laid off as a individuals and families with Sobeys) a result of COVID-19, result of COVID-19 Employee Gift Card between April 15 – 30, Issued by employer Program 2020 COVID-19 Income Individuals who lost their One-time taxable lump sum COVID-19 Income Support Fund job or were laid off on or payment of $750, effective Support Fund (closed April 30, after March 13, 2020 due March 13, 2020 COVID-19 Income 2020) to the state of emergency Earned a minimum of $5,000 Support Fund Frequently Individuals whose E.I. gross earnings in the last Asked Questions benefits have expired and 12 months or calendar year have no job to return to due Lost primary source of income to the state of emergency Individuals must be 18 years Self-employed individuals of age or older and resident who have lost all revenues of PEI for tax purposes as of through self-employment December 31, 2019 on or after March 13, 2020 due to the state of emergency and have not already accessed the Emergency Income Relief for the Self-Employed, and have applied for support through the Federal government (E.I. or CERB) COVID-19 Special Individuals not eligible for Up to $1,000 for Islanders who COVID-19 Special Situation Fund for other federal or provincial have experienced urgent income Situation Fund for individuals funding support loss as a result of COVID-19 individuals (closed May 8, Over the age of 16, not Eligibility period from March 16 to 2020) eligible for EI, and a PEI June 16, 2020 resident for tax purposes as of December 31, 2019 Emergency Income Self-employed individuals Maximum of $500 per week for Emergency Income Relief Relief Fund for the period of March 16-29, 2020 Fund for the self-employed self-employed Business income must have been (closed as of declared on most recent tax return, April 30, 2020) must be primary source of income, able to demonstrate financial losses as a result of COVID-19, not be EI eligible or receiving other income support
COVID-19 Provincial Benefits PRINCE EDWARD ISLAND continued Type of Benefit Basic Eligibility Details URLs Temporary Rental Eligible tenants Up to $1,000 per household to COVID-19 Supports for Assistance Benefit help cover the cost of rent for a Renters and Landlords 3-month period ($500 in first Temporary Rental month, $250 in the following Assistance Benefit 2 months) Payment made directly to landlords of eligible tenants Must be in receipt of or applying for EI or the CERB as a result of COVID-19 (for students, this criteria is waived) Must rent primary residence in PEI and rent cannot be subsidized for any other government program, or assisted by othering funding sources such as a non- governmental organization, non- profit organization Must be a resident of PEI (provincial health number required to demonstrate residency) Emergency Relief Employers in order to assist Financial support to employers to Emergency Relief - Worker Assistance employees (private sector assist employed workers who have Worker Assistance Program or non-profit) been impacted by reduced hours Program (closed as of as a result of COVID-19 April 30, 2020) $250 per week for each employed worker with a reduction of at least 8 hours per week, during the 2-week period from March 16-29, 2020 Emergency Working Existing small businesses Working capital loans of up to Emergency Working Capital Financing that registered to conduct $100,000 per company Capital Financing business within PEI, with Fixed interest rate of 4% to assist revenues in PEI, with a with operating costs (payroll, rent, satisfactory credit rating utilities, etc.) and no defaulted debt (no start-ups) Principal and interest payments deferred for 12 months Balance paid over 5 years (starting 1 year after first disbursement) Property tax & fee Property taxpayers Payments deferred until December Province provides payment deferral 31, 2020 COVID-19 economic Interest relief for tax year 2020 update, confirms property including all past due amounts tax relief
COVID-19 Provincial Benefits PRINCE EDWARD ISLAND continued Type of Benefit Basic Eligibility Details URLs COVID-19 Special Businesses, community Experienced urgent income loss COVID-19 Special Situation Fund for groups and non- as a result of COVID-19 and are Situation Fund for businesses and government organizations not eligible for other federal and businesses and organizations provincial funding support organizations (closed as of April Eligibility period from March 16 to 15, 2020) April 15, 2020 Businesses must have declared business income on must recent tax return Community groups and non- government organizations must have been operating in PEI as of December 31, 2019 Closed as of April 15, 2020 Commercial Landlords who defer Up to $50,000 per landlord and Province announces Lease Rent rent payments for their $15,000 per tenant in financial rental support measures Deferral Program commercial tenants for assistance if rent cannot be Commercial Lease Rent / COVID-19 Small three months (May – July) recovered Deferral Program Business Rental Closed as of April 30, 2020 Deferral Guarantee Program (closed as of April 30, 2020) COVID-19 Business Businesses, entrepreneurs, Up to 100% of the cost (max of COVID-19 Business Adaptation Advice not-for-profit, non- $2,500) to engage a professional Adaptation Advice Program governmental business consultant Program organizations who hire Applications due by July 31, 2020 professional advice to adapt/recover from Projects must be completed by impacts of COVID-19 December 31, 2020 Projects must be claimed by January 31, 2020 Prince Edward Fish harvesters Up to $25,000 to Islander Province announces Island Fish harvesters at 4% interest over a support for essential Emergency Loan 5-year term workers, small business Program Fish Principle will be deferred for and fisheries harvesters 18 months Interest will be paid by Department of Fisheries and Communities on behalf of the borrower for the first 18 months
COVID-19 Provincial Benefits PRINCE EDWARD ISLAND continued Type of Benefit Basic Eligibility Details URLs COVID-19 Support Essential workers who Employees receive a one-time Province announces for Essential make less than $3,000/ payment of $1,000 through support for essential Workers earning four-week period their employers workers, small business $3,000 per month Eligible employees must: Employers also eligible for 10% and fisheries or less administrative costs to cover the • Be a resident of PEI and COVID-19 Support for Mandatory Employer Related Essential Workers - legally authorized to Costs (MERC’s) Earning $3,000/Month work in Canada Employers must complete or Less • Employed in an application on behalf of employees organization providing and applications can be submitted “essential services” here until August 28, 2020 • Have earnings less than Program eligibility period is from $3,000 in a consecutive April 6 – July 26, 2020 four-week period during eligibility period of April 6, 2020 to July 26, 2020 • Have an hourly wage of less than $18.75/hour • Have worked a minimum of 60 hours during the four-week period selected COVID-19 Businesses, not-for-profits, Up to $2,000 grant (based on 75% Province announces Workplace and non-governmental of eligible project costs) towards support for essential Adaption organizations with some implementing safety measures workers, small business Assistance Fund exceptions of a COVID-19 Operational Plan and fisheries (physical changes, equipment, COVID-19 Workspace services, PPE, signage) Adaption Assistance Fund Application deadline is October 30, 2020 Provincial student Provincial student loan Payments automatically Province announces loan payment holders suspended on P.E.I student supports for post- deferral loans from March 30, 2020 to secondary students September 30, 2020 Student Loan Repayment
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