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

On April 15[48], 2020, the federal government extended the scope of the CERB to seasonal workers who have exhausted their right to regular EI benefits, and who are unable to undertake their regular seasonal work due to the pandemic. Workers who have recently exhausted their regular EI benefits and are unable to find employment or return to work due to the pandemic also now have access to the CERB. In addition, artists may receive royalty payments for copyrighted works produced before March 1, 2020, while collecting the CERB. These modifications are retroactive to March 15, 2020.

In guidance published on April 21[49], 2020, the CRA stated that where an employer rehires an individual who received or continues to receive the CERB during an eligibility period that overlaps with any period during which the employer claims the CEWS in respect of the rehired individual, such individual may have to repay some or all of the CERB.

The Government of Canada is working with provinces and territories through a new transfer to share the cost of a temporary wage boost for low-income essential workers (those earning less than $2,500 per month). Essential workers are those that the provinces and territories have deemed essential in fighting COVID-19, including front-line hospitals and nursing home workers, food suppliers, or essential retail service providers. Quebec and British Columbia have already implemented direct wage support for such low-income essential workers.

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58

Share