Tax Measures Under Canada’s COVID-19 Economic Response Plan

  • Employment and self-employment.
  • Workers who are not eligible for EI can include maternity and parental benefits under the EI program and/or similar benefits paid in Quebec under the Quebec Parental Insurance Plan.
  • Non-eligible dividends (generally, those paid out of corporate income taxed at the small business rate).

Workers cannot receive both EI and CERB for the same period. Workers already receiving EI regular benefits will continue to receive these benefits until the end of the benefit period. Workers who qualify for EI and who have lost their job can continue to apply for EI. Workers should also continue to apply for other EI benefits, including maternity, parental, caregiving, fishing and worksharing. Claims by workers who became eligible for EI regular or sickness benefits on March 15, 2020 or later, will be automatically processed through the CERB. Starting April 6, 2020, a single portal[47] assists workers with both CERB and EI applications and guide workers to the appropriate benefit. Workers who were eligible for EI retain their eligibility to receive EI once they stop receiving the CERB, and the period during which they received the CERB does not impact EI entitlement.

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