加拿大税务局开始受理加拿大紧急租金补贴申请，附相关细则

租金补贴、封门扶持开始申请

联邦政府一直为小企业撑腰

更新通报：从周一开始，企业主可以申请新的支持措施。如果您经营一家小企业，经营一个慈善机构或经营一个非盈利性机构，因为疫情大流行而导致收入下降，那么新的“加拿大紧急租金补贴”CERS将为您提供帮助。这一补贴最多可帮助您支付65%租金，并且现在将直接向您提供-而不是通过房东。

如果您的企业面临公共卫生封门指令，则这项补贴可以为您提供更多帮助-新的“封门扶持”可以为您增加25%的租金补贴。结合常规的租金援助，受重创的企业可以获得最高90％的租金补贴。

除此支持外，加拿大紧急工资补贴（CEWS）已延长至明年六月。因此，如果您在当前的艰难时期需要帮助以保留您的员工在工资单上，您可以继续使用这一支持措施。

在我们持续应对这场疫情大流行之影响的时候，请知道我们将始终为您撑腰。要了解您可以获得什么样的政府扶持以及相关申请方法的更多信息，请看下述新闻：

尽一切可能扶持小企业

转：伍凤仪部长
(小企业、出口促进及国际贸易部)

遭受疫情重创的加拿大小企业主及其雇用之辛勤工作的加拿大人又有一条生命线！

从周一起，小企业可以申请联邦政府新的加拿大紧急租金补贴。点击这个链接了解有关如何申请的更多信息：
www.canada.ca/en/revenue-agency/services/subsidy/emergency-rent-subsidy.html 

新闻通稿

加拿大税务局开始受理加拿大紧急租金补贴申请

Canada Revenue Agency opens applications for the Canada Emergency Rent Subsidy

源自：加拿大税务局

2020年11月23日  安大略渥太华 加拿大税务局

在整个疫情大流行期间，加拿大的COVID-19经济应对计划已帮助支持了数以百万计的加拿大工作人士和工商业。通过加拿大紧急租金补贴（Canada Emergency Rent Subsidy , CERS），联邦政府为持续面临COVID-19疫情大流行之经济影响的企业、非营利组织和慈善机构提供有针对性的、直接的救援。

11月23日，国家税务部长黛安•莱布特希里尔(Diane Lebouthillier)阁下宣布对符合资格条件的组织开放CERS的申请。这些组织现在可以通过加拿大税务局(CRA)“我的企业帐户”(www.canada.ca/en/revenue-agency/services/e-services/e-services-businesses/business-account.html)或“代理客户”(www.canada.ca/en/revenue-agency/services/e-services/represent-a-client.html)门户网站直接申请2020年9月27日至10月24日的补贴。CERS第二阶段（2020年10月25日至11月21日）的申请将于11月30日开始。

为了回应业界相关者对此类计划的关注，联邦政府还提出对CERS进行修改，允许申请者在支付费用之前将符合资格条件的费用包括在CERS申请中。这意味着申请组织可以在提交其CERS申请时包括所申领时段已经支付的租金和其他合格金额，以及所申领时段应支付(payable)的金额。申请时未支付的金额必须在补贴领到之后的60天内支付。

CRA推出了CERS在线计算器和申请表，这其中的设计与加拿大紧急工资补贴（CEWS）几乎相同。计算器将指导申请者逐步执行流程，让他们可以根据输入的信息来确定可以申请的补贴金额。CERS网页包含有关资格要求、付款时段的结构以及计算补贴金额的详细信息。

CRA将在未来数天内收集申请材料，并于11月30日处理至当日为止收到的申请。符合资格条件的组织在他们的申请成功通过CRA的自动验证体系之后，如果他们已经注册直接存款选项，则可以预期从12月4日开始收到支付款。如果CRA没有足够档案信息来处理某项申领，我们将要求该组织向税务局提供进一步的信息，以便我们可以验证其资格条件，随后再处理他们的申请。

CRA承认并感谢业界人士在提供反馈信息方面所起的重要作用，很多利益相关者们对如何运作CERS计划提供了反馈意见。在我们实施CERS计划的同时，我们期待与工商界、非盈利机构、慈善机构以及他们的代表组织继续开展密切合作。

引述

国家税务部长黛安•莱布特希里尔(Diane Lebouthillier)阁下：

“我为加拿大税务局再次上前，为企业、慈善机构和非营利组织提供另一项重要计划感到骄傲，这一计划将帮助这些组织度过第二波COVID-19疫情。CERS是从疫情大流行开始以来CRA承担的第七个计划，他们吸收了以前计划的所有教训和反馈，为企业、慈善机构和非营利组织提供量身定制的支持措施，让他们很容易获得这些支持并满足他们的需求。加拿大的小企业主和员工们始终可以信赖CRA将继续以人为本提供服务，特别是在当前他们迫切需要的时候。”

副总理兼财政部长方惠兰(Chrystia Freeland)阁下：

“自疫情大流行开始以来，我们联邦政府一直在为工商业和工作人士提供持续的支持。随着房租补贴和封门扶持之流程开始接收申请，受COVID-19疫情影响的雇主将能够获得他们所需的帮助，以度过冬季和第二波病毒。我们将继续尽一切努力支持加拿大人度过这场危机。”

事实简要

• 新的加拿大紧急租金补贴CERS是加拿大紧急商业租金援助（Canada Emergency Commercial Rent Assistance , CECRA）的后继延续，将向遭遇COVID-19疫情影响的符合资格组织提供直接、有针对性的、且易于申领的租金扶持，而无需通过他们的房东申领援助。

• 新的租金补贴将支持收入下降的企业、慈善机构和非营利组织，为他们提供最高65%的合资格费用。

• 依照公共卫生指令的要求而被迫关门或业务活动受到严重限制的合资格组织，将可申请封门扶持(Lockdown Support)，获得25％的附加补贴，这意味着他们可以获得最高90％的租金或物业费用支持。

• 符合资格条件的费用包括商业租金、地产税（包括学校税和市政税）、财产保险以及符合条件地产的房贷利息（有一定限制），减去任何转租收入。这些费用中的任何销售税（例如GST / HST）都不属于合格费用。

• 当前租金补贴的参数一直适用到2020年12月19日，而2021年的未来参数将根据需要进行调整和确定目标。

• 申请者可以访问CRA登录服务以创建“我的企业帐户”或“代理客户帐户”，然后申请CERS。

相关链接(英文)

• 背景资料(加拿大税务局)：加拿大紧急租金补贴

• 加拿大紧急租金补贴
  www.canada.ca/en/revenue-agency/services/subsidy/emergency-rent-subsidy.html
  

• 计算您的补贴金额
  www.canada.ca/en/revenue-agency/services/subsidy/emergency-rent-subsidy/cers-calculate-subsidy-amount.html
  

• 看一看CERS

• CERS让您有依托

• CERS – 我们在这里为您提供帮助

• 联邦政府引入立法，提出新的、有针对性的支持措施帮助工商业度过疫情难关

• 背景资料(加拿大财政部)：加拿大紧急租金补贴

• 背景资料(加拿大财政部)：为面临重大公共卫生限制之企业而设的封门扶持 

图：CERS概况，适合申领的组织、基本补贴、封门补贴、符合条件的费用支出

图：申领CERS的步骤

图：申领CERS的补贴金额，基本金额及封门扶持金额，根据收入因疫情下降的幅度而定

相关链接：

英文原文

News release

Canada Revenue Agency opens applications for the Canada Emergency Rent Subsidy

From: Canada Revenue Agency

November 23, 2020     Ottawa, Ontario     Canada Revenue Agency 

Canada’s COVID-19 Economic Response Plan has helped to support millions of Canadian workers and businesses throughout the pandemic. Through the Canada Emergency Rent Subsidy (CERS), the Government is providing targeted, direct relief to businesses, non-profits, and charities that continue to face the economic impacts of the COVID-19 pandemic. 

Today, the Honourable Diane Lebouthillier, Minister of National Revenue, opened the CERS to receive applications from qualifying organizations. These organizations can now apply directly for the subsidy for the period from September 27 to October 24, 2020 through the Canada Revenue Agency (CRA) My Business Account, or Represent a Client portals. Applications for the second CERS period (October 25 to November 21, 2020) will open on November 30.  

In response to concerns raised by stakeholders about the program, the Government is proposing to amend the CERS in order to allow applicants to include eligible expenses in their CERS application before the expense has been paid. This means that organizations can include rent and other eligible amounts already paid in respect of a claim period as well as amounts that are payable for the claim period when submitting their CERS applications. Amounts that are not paid at the time of the application will have to be paid no later than 60 days after payment of the subsidy. 

The CRA has launched a CERS online calculator and application form that are designed almost identically to those of the Canada Emergency Wage Subsidy (CEWS). The calculator guides applicants through a step-by-step process that allows them to determine the subsidy amount they can claim, based on the information they enter.  The CERS web pages include detailed information about eligibility requirements, how payment periods are structured, and how the subsidy is calculated.  

The CRA will collect applications over the coming days and, on November 30, process applications received to date. Qualifying organizations whose claims successfully clear the CRA’s automated verification system and that are registered for direct deposit should expect to begin receiving payments starting on December 4.  In cases where the CRA does not have enough information on file to process a claim, we will ask organizations to provide us with additional information so that we can verify their eligibility before we process their application.

The CRA recognizes and appreciates the important role that stakeholders are playing in providing feedback on how the CERS program will operate. We look forward to continuing to work closely with businesses, non-profits, and charities and their representative organizations as we deliver the CERS program.

Quotes

“I’m proud that the Canada Revenue Agency is once again stepping up to deliver another important program to businesses, charities, and non-profits that will help them get through the second wave of the COVID-19 pandemic. The CERS is the seventh program delivered by the CRA since the start of the pandemic, and they have incorporated all the lessons and feedback from previous programs to provide businesses, charities and non-profits with tailored support that is easily accessible and meets their needs. Canadian small businesses owners and employees can always count on the CRA to put people first, especially during their time of need.” 

- The Honourable Diane Lebouthillier, Minister of National Revenue

“Since the beginning of the pandemic, our government has provided continued support to businesses and workers. With the application process for the rent subsidy and Lockdown Support now open, employers impacted by COVID-19 will be able to access the help they need to get through the winter and the second wave of the virus. We will continue to do what it takes to support Canadians through this crisis.” 

- The Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance

Quick facts

• The new CERS is a successor to the Canada Emergency Commercial Rent Assistance (CECRA) and delivers direct, targeted, and accessible rent support to qualifying organizations affected by COVID-19 without the need to claim the assistance through their landlords.

• The new rent subsidy supports businesses, charities, and non-profits that have suffered a revenue drop by providing support up to a maximum of 65% of eligible expenses.

• Qualifying organizations that were required to shut down or significantly limit their activities under a public health order will have access to Lockdown Support, a top-up subsidy of 25%, meaning that they could receive rent or property expenses support of up to 90%.

• Eligible expenses include commercial rent, property taxes (including school taxes and municipal taxes), property insurance, and interest on commercial mortgages (subject to limits) for a qualifying property, less any subleasing revenues. Any sales tax (e.g., GST/HST) component of these costs is not be an eligible expense.

• The rent subsidy parameters apply until December 19, 2020 with future parameters in 2021 to be adapted and targeted as needed.

• Applicants can visit CRA login services to create a My Business Account or Represent a Client account and apply for the CERS.

Associated links

• Backgrounder (Canada Revenue Agency): Canada Emergency Rent Subsidy

• Canada Emergency Rent Subsidy

• Calculate your subsidy amount

• Take a look at the CERS

• The CERS has got you covered

• CERS – We’re here to help

• Government introduces legislation for new, targeted support to help businesses through pandemic

• Backgrounder (Department of Finance Canada): Canada Emergency Rent Subsidy

• Backgrounder (Department of Finance Canada): Lockdown Support for Businesses Facing Significant Public Health Restrictions

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