Information updated July 28, 2020.
In the current context resulting from the coronavirus, several tax and economic measures have been put in place to support Quebec and Canadian businesses and organizations.
Our experts have determined the support measures that seem to generate the most interest from businesses:
You will find on this page details related to government and institutional measures, as well as hyperlinks to the organizations’ sites. We remain on the lookout for future announcements in order to continue making updates and keep you informed about the new measures.
For details about measures implemented for individuals, please go to raymondchabot.com
Note that the Quebec and federal governments have put tools in place for businesses to determine which government assistance measures apply to their situation.
New Brunswick measures
All SMEs and large enterprises
Young and small businesses
Agriculture, fishing and bio-food
Media, culture and heritage
SMEs and large enterprises
The Canadian government is taking measures to support Canadian businesses and individuals facing financial hardship as a result of the COVID-19 outbreak.
For periods 1 to 4 (March 15, to July 4, 2020), employers of all sizes can benefit from a subsidy of up to 75% of the first $58,700 in remuneration paid to their employees, to a maximum of $847 per week. To be eligible for the subsidy, employers must have experienced a decline in revenue of at least 15% for the month of March 2020 and at least 30% for the months of April, May and June 2020.
Bill C-20, assented to on July 27, 2020, extends the Canada Emergency Wage Subsidy (CEWS) to December 19, 2020 and provides for a more targeted application by introducing, for period 5 and subsequent periods (July 5 to November 21, 2020), a new program with a base subsidy for employers that are experiencing a decline in revenue (at a rate the reduces progressively) and a top-up subsidy of up to 25% for employers that have been most adversely affected. Some of the changes are retroactive. Accordingly, employers may be eligible for the CEWS retroactively to March 15, 2020 or may be eligible for a higher CEWS for periods for which they have already submitted a claim.
For more information and to find out how our experts can support you in this process, read our explanatory document.
This measure provides bridge financing for large employers affected by the pandemic whose needs are not being met through conventional financing. Its objective is to help large businesses protect Canadian jobs during the economic slowdown.
This subsidy will allow eligible employers to reduce the amount of payroll deductions required to be remitted to the Canada Revenue Agency (CRA). The subsidy is available for employers and is equal to 10% of the remuneration paid from March 18, 2020 to June 19, 2020, up to a maximum of $25,000 per employer. The amount to which an employer is entitled will reduce the amount that can be claimed for the period in question under the 75% Canada Emergency Wage Subsidy program.
GST/HST and QST remittances will be deferred to June 30, 2020. The extension applies to the following deadlines:
- The date that monthly filers have to remit amounts collected for the February, March and April 2020 reporting periods;
- The date that quarterly filers have to remit amounts collected for the January 1, 2020 through March 31, 2020 reporting period;
- The date that annual filers, whose GST/HST return or instalment are due in March, April or May 2020, have to remit amounts collected and owing for their previous fiscal year and instalments of GST/HST in respect of the filer’s current fiscal year;
- The extension also applies to customs duties.
A Business Credit Availability Program (BCAP) has been introduced primarily to support small- and medium-sized enterprises through Expert Development Canada (DC) and the Business Development Bank of Canada (BDC).
Additionally, EDC will guarantee new operating credit and cash-flow term loans that financial institutions extend to small- to medium-sized enterprises, up to $6.25 million.
BDC will also work with financial institutions to provide joint financing to SMEs to meet their operational cash flow requirements. Under this program, eligible businesses can receive additional credit up to $6.25 million.
It was announced on May 11th that this program would be expanded to mid-sized companies with larger financing needs. It will include loans of up to $60M per company and guarantees of up to $80M.
Work-Sharing (WS) is a program that helps employers and employees avoid layoffs when there is a temporary decrease in business activity beyond the employer’s control. To support businesses affected by COVID-19, new measures provide for an extension of the maximum duration of a Work-Sharing agreement to 76 weeks. The mandatory waiting period for a new agreement has also been eliminated.
New dates have been added for filing income tax returns. The Canada Revenue Agency will allow all businesses to defer to September 1, 2020, the payment of any income tax amounts. This relief would apply to tax balances due, as well as instalments. No interest or penalties will accumulate on these amounts during this period. See all the tax return flexibility measures here.
Canada Revenue Agency: reimbursement of employee teleworking equipment
In the context of the COVID-19 crisis, an employer may reimburse an employee up to $500 for the acquisition of computer equipment allowing the employee to work from home, with no taxable benefit for the employee.
In order to provide employers with the financial resources needed for their operations, there will be a moratorium, through to December 31, 2020, on solvency payment requirements for federally regulated defined-benefit pension plans.
The federal government, through its Regional Development Agencies (RDA), is providing additional assistance to support rural businesses and communities, in particular with access to capital, and businesses that have been impacted by the situation that do not have access to broader support measures.
If you are a tourism operator or small- or medium-sized business or organization and have received RDA funding, you may be eligible to receive additional funding and/or flexible arrangements. Additionally, the RDAs have introduced a three-month moratorium on any payment to the government, effective April 1, 2020.
The new Regional Relief and Recovery Fund (RRRF), governed by the regional development agencies (RDA), will support businesses and organizations that are not eligible for other existing support measures and that need to recover from the pandemic.
The RRRF will help businesses with operating and employee costs, such as those in the manufacturing, technology and tourism sectors on which regional economies depend.
These can apply for funding with the RDA:
Quarantined Canadians can apply for EI sickness benefits. These benefits provide up to 15 weeks of income replacement to eligible claimants who are unable to work due to illness, injury or quarantine so that they can take the time to regain their health before returning to work. Quarantined Canadians are not required to provide a medical certificate to access EI sickness benefits.
The federal government introduced this benefit of $2,000 per month for a maximum of 24 weeks for the period of March 15, 2020 to October 3, 2020. The purpose of this benefit is to provide support to eligible workers who have lost their income due to the COVID-19 pandemic:
- Canadians who have lost their job, are sick, quarantined or taking care of someone who is sick with COVID-19, including contract and self-employed workers;
- Workers who are employed but are not receiving any income because of a disruption in their work due to COVID-19;
- Workers who earn a maximum of $1,000 per month;
Seasonal workers who cannot work and have exhausted their Employment Insurance benefits or who have exhausted their Employment Insurance benefits and have not found a new job.
The Bank of Canada has adopted a series of measures to support the economy and financial system. These include:
- Policy rate set at 0.25%;
- Lending operations to financial institutions and asset purchases in funding markets amounting to around $200B;
- Purchase at least $5 billion in Government of Canada securities per week;
- Increase in the amount of treasury bills acquired at auctions to up to 40%;
- Purchase of up to $50B in provincial bonds under the Provincial Money Market Purchase Program;
- Introduction of a Corporate Bond Purchase Program to purchase up to $10B in corporate bonds on the secondary market.
The Government of Canada has also announced that it will support the provinces and territories through a transfer to share the cost of a temporary salary top up for low-income essential workers. Each province and territory will determine which workers qualify and the amount of assistance they will receive.
Since Quebec has already introduced the Incentive Program to Retain Essential Workers (IPREW), the federal government will share the cost of this wage support.
The processing time for a work permit will go from 10 weeks to 10 days or less and a worker who is already in Canada and obtained a work offer will be able to start the new job even if the work permit is still in process. This measure takes into account increased labour needs in essential services. Workers can apply here.
On March 30, 2020, Finance Minister Bill Morneau announced that the government would be waiving ground lease rents from March 2020 through to December 2020 for the 21 airport authorities that pay rent to the federal government.
These measures will provide relief up to $331.4 million, reflecting payments in the same period of 2018.
The government will purchase up to $50 billion of insured mortgage pools through the Canada Mortgage and Housing Corporation (CMHC).
This action will provide stable funding to banks and mortgage lenders in order to ensure continued lending to Canadian consumers and businesses. Find out more about purchase operations.
CMHC is also ready to expand the issuance of Canada Mortgage Bonds, which is part of its standard mortgage-funding suite of products.
The government is waiving tariffs on certain medical equipment, including personal protective equipment (PPE), such as masks and gloves.
This will reduce the cost of imported PPE for businesses that face tariffs of up to 18%.
Tariff relief for these goods will remain in place for as long as necessary to deal with the pandemic.
This funding for small- and medium-sized indigenous businesses and the Aboriginal Financial Institutions that support them will allow businesses to obtain short-term, interest-free loans and non-repayable contributions. Financing provided through Aboriginal Financial Institution will be administered by the National Aboriginal Capital Corporations Association and the Métis capital corporations in partnership with Indigenous Services Canada.
New funds are specifically dedicated to the tourism industry and will be administered by the Indigenous Tourism Association of Canada.
First Nations that have loans with the First Nations Finance Authority (FNFA) will be eligible for interest relief, following a $17.1 M investment from the Government of Canada. This will allow First Nations to use their financial resources to meet essential needs during the pandemic.
Additional financial assistance will be available throughout the COVID-19 pandemic to support women entrepreneurs through the Women Entrepreneurship Strategy (WES). This funding will help organizations receiving funding from the WES Ecosystem Fund to provide women entrepreneurs with workshops, mentoring and skills training to adapt to a digital marketplace.
In June, $2.2 B in federal infrastructure funding for communities will be paid out in a single payment for projects that will help stimulate local economies.
These funds could be used for projects such as improving access to high-speed Internet, upgrading road and water systems, and building cycling and walking paths.
Safe Restart Agreement
This federal investment of more than $19 billion will help provinces and territories restart their economies. The funds are primarily intended for the following individuals and sectors:
- Daycare services;
- Health care systems.
Young and small businesses
Aimed at Canadian small businesses whose revenues have decreased as a result of COVID-19, this financial assistance provides a government-backed loan of $40,000, $10,000 of which may be non-repayable. Repayment of the loan balance, before December 31, 2022, will result in a 25% write-off of the loan.
Eligible businesses now include those of sole proprietors who earn their income directly from their business, those whose operations depend on contract workers, family businesses that pay their employees through dividends as well as certain businesses with a payroll lower than $20,000.
This contribution helps alleviate or cover non-deferrable costs such as rent, utilities, insurance, taxes and employer expenses.
A rent forgiveness program, for qualifying commercial property owners to reduce or cancel the rent of small businesses whose rent is less than $50,000 per month and that have ceased operations or have experienced at least a 70% drop in revenues because of COVID-19.
Qualifying businesses would only pay 25% of their rent for the months of April, May June and July 2020 and property owners can benefit from a subsidy covering 50% of the rent in question if they agree to cover the remaining 25%.
Intended for corporate tenants on Parks Canada sites that are not eligible for the Canada Emergency Commercial Rent Assistance (CECRA) program, this relief can be up to 75% of commercial rents for the months of April, May and June 2020 or equivalent annual rental amounts. Parks Canada will contact targeted businesses directly to inform them of the terms and conditions.
To support start-ups and innovators who do not have access to existing support measures, $250 million in assistance will be provided through the Industrial Research Assistance Program (IRAP), which provides advice, connections and financing for Canadian small and medium-sized enterprises to increase their innovation capacity and commercialize their ideas.
To assist young entrepreneurs who are facing challenges because of COVID-19, the government is providing $20.1M to Futurpreneur Canada. The organization will therefore be able to provide payment relief for its clients for up to 12 months.
Agriculture, fishing and bio-food
This new two-part program will focus on:
- COVID emergency response for projects related to the transformation of facilities to ensure the health and safety of workers;
- Strategic investments to modernize and automate facilities to increase food supply capacity.
With this additional capacity, producers, agribusinesses and food processors will continue to have access to necessary capital at this challenging time. Effective immediately, FCC has put in place :
- access to an additional credit line up to $500,000, secured by general security agreements or universal movable hypothec (Quebec only);
- a deferral of principal and interest payments up to six months for existing loans; or
- a deferral of principal payments up to 12 months.
An Agriculture and food business solutions fund of $100 M was created to help businesses whose operations have been affected by the outbreak of COVID-19. This financial assistance will be used to make up for a significant loss: facility, key supplier, essential employees and others.
To support the agriculture sector and attract Canadians aged 15 to 30 to farming, the federal government is investing $9.2 M to enhance the “Youth Employment and Skills Program (YESP)” and fund up to 700 new jobs in the sector.
Applications are being accepted now and the YESP will provide agriculture employers (including producers, agri-businesses, industry associations, Aboriginal organizations and research institutions) with up to 50% of the cost of hiring a young Canadian, to a maximum of $14,000.
For the hiring of Indigenous youths or youths facing barriers, it will cover 80% of the costs.
The Government of Canada recently announced several other measures to support farmers, agrifood businesses and the food supply chain:
- Assistance to producers through the AgriRecovery Program to deal with the additional costs of the pandemic;
- Assistance to beef and pork processing producers to help them adapt to the changing market and keep their animals longer before placing them on the market due to temporary processing plant closures;
- Possible increase in the borrowing limit by $200M from the Canadian Dairy Commission to allow for the temporary storage of cheese and butter to avoid food waste (legislative changes required);
- Launch of a surplus food purchase program to redistribute unsold food to local food organizations;
- Creation of an emergency processing fund to help food processors provide personal protective equipment to workers, adapt to health protocols and automate or modernize their facilities and operational processes;
- Interim payments increasing from 50% to 75% to support producers experiencing income declines (through the AgriStability Program, already implemented in some provinces);
- Expansion of the AgriInsurance Program, in collaboration with the provinces, to include labour shortages as an eligible risk.
To help farmers, fish harvesters and all food production and processing employers, the government will pay $1,500 for each temporary foreign worker during their mandatory 14-day isolation period.
The funding could be used for accommodation, transportation and food for the workers during this transition period.
The investment will allow the CFIA to hire and train additional staff and reassign staff to critical food inspection services.
This investment will also make it possible to work more closely with trading partners to minimize supply disruptions during the crisis.
In order to redirect food destined for restaurants and hotels to retail outlets and grocery stores, for a 90-day period, the CFIA will be more flexible regarding standard packaging and labelling requirements that are not related to food safety.
This $62.5M fund for the fish and seafood processing sector will help businesses:
- access short-term financing to pay for maintenance and inventory costs and add storage capacity for unsold products;
- comply with new health and safety measures for workers;
- support new manufacturing technologies to improve productivity and the quality of finished seafood products;
- adapt products to new market demands.
The government also announced additional financial assistance for fish harvesters:
- Benefit for fish harvesters: financial support for self-employed fish harvesters and fishers whose fishing income has decreased by more than 25% in the 2020 taxation year, relative to a reference period to be determined, and who are not eligible for the Canada Emergency Wage Subsidy;
- Grant for fishers: non-repayable financial assistance of up to $10,000 to self-employed fish harvesters with valid fishing licenses who are not eligible for assistance under the Canadian Business Emergency Account or equivalent measures;
- New employment insurance (EI) rules for fish harvesters: EI benefits will be calculated based on insurable earnings from previous seasons (winter and summer claims).
Emergency Funding for Safety Measures in Forestry Operations
Thirty million dollars will be provided to offset the additional costs associated with safety measures implemented by small and medium enterprises in the forest sector.
Natural Resources Canada will create a loan program to help oil and gas companies reduce their greenhouse gas emissions while maintaining industry jobs.
Rapid access to financing
The Business Development Bank of Canada (BDC) and Export Development Canada (EDC) will provide energy sector companies with rapid access to the financing they need to maintain operations and keep their employees working.
Financial support to clean up oil and gas wells
The Business Credit Availability Program (BCAP) is providing $1.7B in financial support to the energy sector for the clean up of orphan and inactive oil and gas wells in Alberta, Saskatchewan and British Columbia.
Media, culture and heritage
In order to help the publishing and news sectors during the COVID-19 pandemic, the federal government is investing $30M, essentially in conventional media.
Additionally, Canadian Heritage is working to establish a simplified procedure to submit and process 2020-2021 funding requests for magazines and publishers for the Canada Book Fund and Canada Periodical Fund.
The federal government has also published additional proposals to make adjustments to the tax measures to support the news and broadcasting sectors.
After discussions with the Government of Canada, the Canadian Radio-television and Telecommunications Commission (CRTC) will not issue letters requesting payment for Part I licence fees by broadcasters for the 2020-21 fiscal year. Waiving these regulatory charges for broadcasters provides immediate financial relief for the broadcasting industry, freeing up more than $30 million in cash.
A $500 million fund has been created to help cultural, sports and heritage organizations. It will provide wage support to artists, creators and athletes and financing for organizations with cash flow problems. The amounts will be allocated through partner organizations. They will be divided among select departmental programs and key delivery organizations:
- $198.3M for beneficiaries of arts and culture funding;
- $72M for the sport sector;
- $53M for the heritage sector through the emergency component of the Museums Assistance Program;
- $3.5M for COVID-19 related projects under the Digital Citizen Initiative;
- $55M to be distributed by the Canada Council for the Arts;
- $115.8M to be distributed by the Canada Media Fund ($88M) and Telefilm Canada ($27M) to support the Canadian audiovisual sector.
The use of the remaining funds will be assessed based on needs.
The federal government will provide $350M in additional financial support to community organizations and charities that provide essential services through the “Emergency Community Support Fund”. The investment will flow through national organizations that have the ability to get funds quickly to local organizations that serve vulnerable populations.
The government is investing an additional $20 M in the New Horizons Program for seniors to help organizations carrying out community projects the purpose of which is to reduce isolation, improve seniors’ quality of life and maintain a social support network.
Additional financial assistance will provide support for community projects that meet the immediate needs of Indigenous peoples living in urban centres and off reserve during the pandemic.
Among others, the funds will support projects that address food security, mental health support services, and sanitation and protective equipment needs as well as support for Elders, transportation, and educational materials for Indigenous children and youth.
Temporary changes made to the Canada Summer Jobs Program to help employers hire young workers for the summer in this current situation. These changes include, among others:
- Increase in the wage subsidy enabling public and private sector employers to receive up to 100% of minimum wage for each employee;
- Possibility of hiring part-time staff;
- Extension of employment end date to February 28, 2021.
Other measures taken by federal government to create student jobs:
Providing $153.7M for the “Youth Employment and Skills Strategy” to help young people gain experience in high-demand sectors such as agriculture, technology, health and essential services. This initiative will create an additional 6,000 jobs.
$80M to the Post-Secondary Student Work Experience Program to provide post-secondary students with work experience related to their field of study.
Investment in “Mitacs” and redirection of federal support for the “Business/Higher Education Roundtable”
In order to create 5,000 new jobs, the government is injecting $40 M to support Mitacs.
Furthermore, by redirecting current federal support and reinforcing online tools, “Business/Higher Education Roundtable” should also create 5,000 to 10,000 new student placements.
The government is removing the restriction that limits international students to a maximum of 20 hours of work per week if they are working in an essential service or function, such as health care, critical infrastructure or the supply of food.
All SMEs and large enterprises
Agriculture and bio-food
Energy and mines
Health and essential services
Tourism, hotels and leisure
Art and cultural sector
SMEs and large enterprises
Thanks to the Concerted Temporary Action Plan for Businesses (CTAPB), eligible businesses, including cooperatives, NFPOs and social economy enterprises carrying out commercial activities, are eligible for financial support to address the cash shortfall associated with COVID-19 due to:
- a problem in the supply of raw materials or products (goods or services);
- an inability or substantial decreased ability to deliver goods, products or services.
With few exceptions, businesses in all activity sectors are eligible for this program. Financial assistance, of a minimum amount of $50,000, is provided in the form of a loan guarantee, but may also take the form of a loan.
The purpose of the emergency aid for small- and medium-sized businesses program is to support eligible business experiencing financial difficulties that need less than $50,000 in cash.
For information, contact your RCM, your municipality or the organization managing the local investment fund in your RCM.
By registering with the federal CECRA program, business owners must commit to absorbing a 25% loss. The Quebec government will provide additional assistance corresponding to 50% of this loss. Thus, business owners will receive an amount equivalent to 12.5% of their loss from the Quebec government.
To prevent program duplication, the PATT was ended at 4:00 p.m. April 10, 2020. If an application for financial assistance was submitted before 4:00 p.m. on April 10, the file will be processed. This assistance program was introduced on March 16, 2020 for workers who, because they were in isolation to control the spread of the virus, could not earn all their work income and did not qualify for another financial assistance program. On April 6, 2020, the Government of Canada launched the Canada Emergency Response Benefit (CERB), which covers the same needs as the PATT.
The government is introducing the Incentive Program to Retain Essential Workers (IPREW) that will provide a $100 per week benefit to low-income workers working full- or part-time in essential services.
As a result, full-time workers will receive a higher salary than the Canada Emergency Response Benefit.
A six-month moratorium has been introduced for the repayment (principal and interest) of loans already granted through local investment funds. Interest accumulated during this period will be added to the loan balance.
For more information about the FLI, contact your RCM or local fund manager.
This subsidy program allows employers to provide training to their employees during a business’s slowdown or temporary closure.
Note that the PACME’s Enterprises component has reached its financial cap, given the strong demand by businesses. Businesses are asked to contact group sponsors now.
The Ministère du Travail, de l’Emploi et de la Solidarité sociale (MTESS) will analyze the applications received and refer applicants to the program’s Group Sponsors component or to another program that better suits their needs.
Businesses are welcome to consult the list of PACME-accepted Group Sponsor projects. The PACME’s Group Sponsors component will be available until September 30, 2020 or as soon as the budget envelope is exhausted.
Quebec is following the federal government’s lead and will allow businesses to defer, until June 30, their returns and remittances for the QST payments scheduled for March 31, April 30 and May 31, without interest or penalties.
Revenu Québec will accelerate its processing of income tax credit requests for businesses and tax refunds.
Given the COVID-19 situation, Revenu Québec considers that reimbursing an employee up to $500 for computer equipment needed for teleworking primarily benefits the employer and is not a taxable benefit for the employee.
This Quebec assistance will compensate for costs not covered by the Canada Emergency Wage Subsidy and will be in effect until August 29, 2020.
Quebec businesses with a deadline for filing their annual updating declaration between March 13, 2020 and August 31, 2020 will benefit from an extension of the deadline to pay their annual registration fee to the Registraire des entreprises to September 1, 2020.
The general minimum wage will increase to $13.10 per hour as of May 1st (up $0.60) while the minimum wage of workers who earn tips will increase to $10.45 (up $0.40).
The Government of Quebec is therefore moving forward with its December 18th commitment and improving the buying power of low-income workers.
Three temporary easing measures have been implemented to assist administrators of supplemental pension plans and their members.
Extension of deadlines for certain regulatory obligations
The deadline for providing certain documents to Retraite Québec by administrator of supplemental pension plans and pension committees has been extended three months, without penalty.
The deadline for providing the annual information return (AIR) by administrators of Voluntary Retirement Savings Plans (VRSPs) has been extended to September 30, 2020.
Update to the degree of solvency taken into account for payments under defined benefit pension plans
All payments (transfers and refunds) until December 31, 2020 must be determined using the estimated degree of solvency updated as at March 31, 2020 or on the last working day of the month preceding the date on which the value of the member’s benefits was determined.
Relaxation of disbursement rules for locked-in amounts in life income funds (LIF)
It is possible to make a one-time payment out of a LIF equal to 40% of the maximum pensionable earnings, or $23,480 in 2020, regardless of income from other sources.
To promote local purchasing in Quebec, the government is launching LePanierBleu.ca, a non-transactional digital platform designed to list all Quebec retailers and their products under the same banner. Consumers will be able to locate businesses by region online. Merchants can add their business now.
In order to maintain essential air services to remote regions, the government is offering financial assistance to ensure the transportation of goods and patients requiring medical care.
The target regions are: Îles-de-la-Madeleine, Basse-Côte-Nord, Île d’Anticosti, Eeyou Istchee Baie-James, Schefferville and Fermont sectors and Nunavik.
To support scientific and technological projects relating to the pandemic, the province will invest $10 M through the Programme innovation, the Programme de soutien aux organismes de recherche et d’innovation and the Quebec Research Funds.
Quebec Provides $100M for the National Bank SME Growth Fund
This Fund will complement the financing usually offered to SME owners by providing equity or quasi-equity financing. It is intended for SMEs in all sectors of activity that have reached various development stages.
This growth fund is being financed through a $100M investment from the Government of Quebec and the same amount from National Bank and private investors, for a total of $200M.
Agriculture and bio-food
The government has put four aid measures in place to support farmers at the time of planting and harvesting:
- A $100 bonus will be offered to seasonal farm workers for a minimum work benefit of 25 hours per week;
- Creation of a worker travel program that takes distancing rules into consideration;
- Establishment of field squads to support producers in training new workers;
- Financial support to the 12 agricultural employment centres to facilitate the matching of farm businesses and workers.
Here are some measures put in place by the Financière agricole du Québec (FADQ) to support farm producers:
Six-moratorium on loan repayments for La Financière agricole clients who apply for it.
Crop Insurance Program (ASREC): dates postponed
The enrolment date for the Crop Insurance Program (ASREC) is extended from April 30 to July 1, 2020.
Farm Income Stabilization Insurance Program (ASRA): payments and advances for the cattle, hog and sheep sectors
No notices of assessment will be sent before July 1st. Additionally, final payments for the 2019 insurance year will be made in April for the cattle and hog sectors and in May for the sheep sector, as scheduled. The second advance for cereal and canola compensations will be paid in April.
Loan of up to $50,000 to support cash flow needs
A loan of up to $50,000 can be quickly granted by the FADQ with a possible ten-year repayment term and a 12-month capital payment relief.
Early investment grant payments
Investment grant payments scheduled for June 1st will be made on May 1st. These payments relate to the following programs:
Support for Diversification and Regional Development Program (PDDR);
Support for Québec Farm Business Development Program (PADEAQ); and
Program to Support Funding of Animal Welfare and Energy Efficiency Investments (PSFI).
AgriStability: insurance and income protection
It is possible to obtain interim AgriStability payments. Interim payments will increase from 50% to 75% of program benefits. The deadline to apply and make a contribution payment is postponed to July 3, 2020.
These additional measures can be viewed here.
Quebec is launching an initiative to offset the decrease in spring orders to fish farms due to the uncertainty caused by the crisis. This financial support is intended for companies in the freshwater aquaculture sector and for customers who purchase fish to promote the sale of fish for stocking to private customers, thereby reducing the inventories of aquaculture companies supplying the stocking market.
In addition, the federal government announced that it was joining forces with the Quebec government to support Quebec fish farmers.
This initiative supports Quebec mariculture producers who wish to renew their equipment or facilities. Assistance may be up to 35% of eligible expenses for these projects, to a maximum of $150,000 per project, except for mariculture producers in the Magdalen Islands, who may obtain up to 45% of eligible expenses, to take into account this region’s special character.
Quebec is providing $50,000 to the Association des marchés publics du Québec (AMPQ) to launch a transactional digital platform for the purchase of local products, which will be operational as of May 16.
Postponement of payments for harvested volumes
The government is postponing until September 2020 the billing of volumes harvested from public forests in March 2020 and subsequent months. Invoicing will subsequently be spread over the rest of the year 2020-2021.
Safer workplace: assessment of additional costs
The timber marketing board (known by its French acronym BMMB) is assessing the additional costs generated by the implementation of measures to ensure the safe execution of silvicultural work in the forest. These costs will be added to the silvicultural work tariff grids for the 2020-2021 year.
Quebec is accelerating payments under this program to support the forestry sector, which, as a result, will have more liquidities to invest in the forest road network and help stimulate the economy.
Accordingly, 60% of the annual envelope will now be allocated to recipients when the eligibility conditions are met, 30% when the work progress report is filed and 10% when the work is completed and complies with the requirements of the Ministère des Forêts, de la Faune et des Parcs.
Energy and mines
The Quebec government suspends the validity period for all mining claims in effect throughout the province, for a 12-month period starting April 9, 2020. This measure extends the deadlines for regulatory work deposit obligations and allows companies in this sector to maintain their mining rights.
The Ministère de l’Énergie et des Ressources naturelles has extended the deadline for switching to summer gasoline to June 30, 2020. This will allow refiners, importers and distributors of petroleum products to be able to clear their inventories while beginning to produce and store lower volatility gasoline for the summer period.
Health and essential services
Private sector health care attendants will benefit from a temporary $4 per hour wage increase (retroactive to March 13, 2020) as a result of the increased workload caused by the coronavirus.
In the public sector, health care workers in the emergency, intensive care and long-term care sectors, among others, will receive a temporary 8% bonus. Other health care sector workers, such as technicians and cleaning staff, will receive a 4% bonus.
New measures were announced on May 7th for full-time employees of Quebec CHSLDs and some Montréal hospital workers
Full time employees of CHSLDs will receive $100 per week and additional bonuses will be offered to those who work fulltime in an infected CHSLD, i.e., $200 more after two consecutive weeks and $400 more after four consecutive weeks.
The measures will also apply to hospitals in Greater Montréal hot zones for certain jobs: clinical and auxiliary nursing staff, inhalation therapists, patient service associates, health and social services auxiliary staff, service assistants and maintenance staff.
These subsidies will also be provided to intermediary resources (IR) and family type resources (FTR), private CHSLDs and seniors homes.
Health sector employees from another region who agree to work temporarily in areas considered to be hot zones, that is, Montréal, Laval or Montérégie, will receive $2,000 per month which can be in addition to the bonuses.
This additional financing will boost the Employee Assistance Program (EAP) to meet increased needs given the current context. All network employees and managers will be entitled to three additional psychological support sessions in addition to the five or six already provided per 12-month period.
Businesses in essential sectors affected by COVID-19 can now use a new section on the Québec.ca site to post information on urgent workforce needs.
Emergency daycare services are special services reserved exclusively for children of health care and essential services personnel who have no other alternatives.
Non-subsidized daycare centres and managers of recognized non-subsidized daycare centres will receive assistance to cover, among others, lower income due to the educator-child ratios. Quebec already paid $30.5M to non-subsidized daycare centres from March 16 to May 21, 2020 to cover a portion of their fixed costs, i.e., $5.95 per day per spot. The amount will be increased to $10.10 per spot when the daycares reopen (either May 11th or 25th). This assistance will apply until June 19, 2020.
Workers from member social economy enterprises are encouraged to help beneficiaries in various living environments, including CHSLDs. Homecare workers in the EÉSAD will receive a $4 per hour salary increase. EÉSAD workers in homecare environments will receive an 8% increase.
The Quebec government offering emergency financial assistance of more than $133M to housing resources for seniors and vulnerable people.
The assistance is divided as follows:
- $40M will be allocated to certified private seniors’ residences (PSR);
- $20M will be allocated to non-subsidized private CHSLDs;
- $73M will be allocated to intermediary resources (IR) and family type resources (FTR).
This measure is being put in place to ensure the continuity of public transit services despite the pandemic. Half of this amount could come from the federal government following the payment to Quebec of the sums recently announced by Ottawa.
These sums are intended for international cooperation organizations (ICO) to ensure the continuity of their activities. Furthermore, a call for proposals will be issued to provide support to ICOs in Quebec and help implement projects to reduce the effects of COVID-19 in vulnerable countries.
Quebec grants additional funding, through the CIUSSS and CISSS, to private or community resources offering addiction lodging. This assistance will cover additional costs relating to the pandemic such as the purchase of health equipment, hiring of resources and payment of overtime, and maintenance, surveillance and food costs.
The Quebec government is providing emergency financial assistance to meet the additional needs of regional and provincial community organizations. This assistance will be available to cover excess costs incurred as a result of the pandemic, such as purchasing sanitary supplies, hiring resources and overtime.
The Centres intégrés universitaires de santé et de services sociaux (CIUSS) will distribute funding to community organizations in the areas of food, shelter, volunteer transportation and health services.
The government is adding $5M to support family community organizations (OCF) and organizations providing community drop-in centre activities (OC-HGC). The purpose of this assistance is to assist and continue to monitor vulnerable families during the pandemic while covering the additional costs of implementing the Direction de la santé publique’s guidelines.
This additional assistance, provided through the CIUSS and CISSS, will be used to meet the increased needs of agencies providing help and shelter for women who are victims of domestic violence and abused women. It may cover, for example, accommodation and transportation costs, as well as the payment of overtime.
Quebec is setting aside $1M from the Mille et UN Fund to help youth organizations during their funding campaigns. The assistance provided will range from $5,000 to $50,000 and will be a maximum of 50% of the goal. The first payment will be made when the organization has achieved 50% of its crowdfunding goal and the second one at the end of the campaign.
Tourism, hôtels and leisure
A new plan for supporting tourism businesses has been announced, including the following main measures:
- Loan and preferential loan guarantees for businesses under the Concerted Temporary Action Program for Businesses (CTAPB);
- Creation of the Programme d’appui au développement des attraits touristiques (PADAT) to finance hotel renovation or upgrading through preferential loan terms;
- Increased assistance for the Ententes de partenariat régional en tourisme;
- Funds injected into a program created by the Agences réceptives et forfaitistes du Québec to stimulate the demand for Quebec products;
- Subsidies granted equivalent to the amount of the tax on tourist accommodation paid by hotels and bed & breakfasts for the first quarter of 2020.
Businesses that received confirmation of financial assistance under the PSSDT will benefit from a deferral of the work start or end date.
The Department will also allow deferrals for companies whose project financing arrangements must be completed within a prescribed time frame.
In order to provide tourist accommodation establishments with cash, the Quebec government is deferring the payment of the lodging tax for the first quarter of 2020 until July 31, 2020.
Since March 28, 2020, the Corporation de l’industrie touristique du Québec has suspended the billing of annual fees for holders of a classification certification. No penalty will be imposed on the holders concerned and no certification will be cancelled.
In order to allow private and municipal day camps to open this summer in compliance with public health measures, the Quebec government has confirmed financial assistance of $11 M to hire staff and meet the challenges related to their operations in the context of the pandemic.
In addition, the additional costs associated with holding municipal camps will be considered during the current fiscal year assessing the impacts of COVID-19 on municipalities.
The amounts set aside in the 2020-2021 budget for the sharing of premises between municipalities and schools may also be used for the use of these premises for day camps.
Organizations receiving financial assistance for tourism festivals and events for the 2020-2021 summer-fall period will receive their first installment, or 80% of the total subsidy amount, whether or not their activities are maintained. They will receive their second installment – up to 20% of the financial assistance – according to the amount of expenses incurred at the time the event is cancelled.
Art and cultural sector
In order to stimulate artistic creation and support cultural organizations and artists affected by the crisis, the Government of Quebec has presented a recovery plan for the cultural sector. It intends to inject nearly $290 M in 2020-2021, including $110 M in additional investments for the current fiscal year.
In particular, the plan aims to:
- support film and television production ($91.5 M);
- support cultural businesses and organizations in resuming their activities ($71.9 M);
- support innovation and creation in the performing arts (theatre, dance, circus, music, etc.) ($50.9 M);
- increase the envelopes for the music sector for the implementation of innovative projects ($33.5 M);
- give the cultural community the means to achieve its digital ambitions ($14 M);
- promote Quebec culture and large-scale projects ($13 M);
- support artists and writers in their creation ($6.5 M);
- enhance existing financial assistance to revive artistic and cultural festivals and events ($5.9 M);
- document the effects of the pandemic on the cultural community and support smaller real estate and equipment acquisition projects ($2.2 M).
In addition to improving its financial assistance for the circus community, the CALQ is introducing two new financial assistance measures to help produce and present circus shows:
- Support for the presentation of shows before an audience, while complying with the rules of physical distancing in effect;
- Support through the Digital Exploration and Deployment program, whose envelope has been increased, for projects to adapt existing works for digital distribution.
For more information, refer to this detailed document on the recovery plan.
The purpose of this program is to support businesses with temporary cash problems with renewable credits, loans and loan guarantees.
Eligibility criteria include: be a legally incorporated for-profit or not-for-profit entity that works primarily in the SODEC’s fields of activity.
- Accelerated payment of subsidies under some of its regular programs;
- Advance payment of the second instalments of grants under certain regular programs in the book, music and variety, arts and crafts, film promotion and distribution, international affairs and export sectors;
- All grants to organize or participate in a national or international event that has been postponed, modified or cancelled due to COVID-19 will be evaluated;
- Postponement, for a three-month period beginning March 16, 2020, of the repayment of loan capital and interest for all companies financed in direct loans by SODEC’s business bank.
At this time of the COVID-19 crisis, SODEC’s Film and Television Production Branch is granting an extension to applicants wishing to submit a project under the following programs and components:
- Emerging creating assistance program: the March 25th filing date is postponed to April 15, 2020;
- Production assistance program (Part 3) Selective assistance for the production of medium- and feature-length documentaries – unique productions: the April 8th deadline is postponed to April 29, 2020;
- Screenwriting Assistance Program – Component 1 | Selective Assistance to Production Companies: the April 29th deadline has been postponed to May 13, 2020.
The [email protected]ès portal is here.
The Société de développement des entreprises culturelles (SODEC) will allocate $6.8M more than last year to the book sector, for a total of $14.1M. This additional funding will enhance assistance programs for publishing and bookstores, in addition to supporting the development of new projects. SODEC will also make programs for the book sector available online, under modified and more generous parameters.
Program to Assist in the Resumption of Film and Television Activities
The provincial government is allocating $51 million to this temporary assistance program. The program will simplify the financial arrangements for filming and make it possible to resume preparation, production, post-production and dubbing activities in the film and television industry.
Here are the main measures that apply to Ontario workers and employers:
Ontario government commitment to workers
The government is committing $100 million in funding through Employment Ontario for skills training programs for workers affected by the COVID‑19 outbreak.
Employer Health Tax
The government is cutting taxes by $355 million for about 57,000 employers by proposing a temporary increase to the Employer Health Tax (EHT) exemption from $490,000 to $1 million for 2020. With this plan, more than 90% of private-sector employers would not pay EHT in 2020.
Regional Opportunities Investment Tax Credit
To support business investments in regions of the province where employment growth has been significantly below the provincial average, Ontario is proposing a new 10% refundable Corporate Income Tax credit.
$6 billion in tax deferrals
The government is providing a five-month (April 1, 2020 to August 31, 2020) interest and penalty-free period for businesses to make payments for the majority of provincially administered taxes.
$1.8 billion in education property tax deferrals
The government is deferring the property tax payments municipalities make to school boards by 90 days.
$1.9 billion in workplace safety expenses
The Workplace Safety and Insurance Board (WSIB) will allow employers to defer payments for a period of six months. In addition, no interest will be accrued on outstanding premium payments and no penalties will be charged during this six-month deferral period.
The government is suspending time-of-use pricing until October 31
The province is suspending time-of-use pricing until October 31 and has been uniformly applying a new flat rate of 12.8¢/kWh since June 1, including for small businesses and agricultural businesses.
Benefits for childcare and emergency daycare services
- One-time payment of $200 per child up to 12 years and $250 for those with special needs;
- Emergency childcare options to support parents working on the front lines, such as health care workers, police officers, firefighters and correctional officers.
The government is investing over $37 M to support outbreak planning, prevention and mitigation efforts to ensure the health and well-being of Indigenous people and communities.
The investment will be allocated to an emergency fund and among various support organizations to meet essential needs and provide, among others, food, care and transportation, ensure housing services for Indigenous people and maintain services for remote airports.
The 2020 Employment Standards Amendment Act (Infectious Disease Emergencies) provides job-protected leave to employees in isolation or quarantine due to COVID-19, or those who need to be away from work to care for children because of school or daycare closures or to care for other relatives. Find out more.
The Ontario government is deferring $15 million in property taxes for people and businesses in parts of Northern Ontario located outside of municipal boundaries.
Under this initiative, taxpayers in unincorporated areas will have 90 extra days to pay without incurring interest or penalties.
The government is working with Ontario Community Support Association (OCSA) to launch a Community Support Program to expand Meals on Wheels services for low-income seniors and people with disabilities and chronic medical conditions.
The program will also develop organizations’ capacity to deliver medication and other essentials.
The Ontario Government has announced a plan to support child care service providers, in particular:
- Supporting fixed childcare operating costs;
- Waiving childcare licensing applications, renewal and revision fees for licensed childcare centres, extending childcare licenses that will expire during the emergency period;
- Protecting existing base funding for licensed childcare agencies, and regular funding and wage enhancement grant funding for childcare providers who have remained active during the emergency closure.
The governments of Ontario and Canada are investing $2.25M to help meat processing plants better protect their employees. The funds will be used to purchase additional personal protective equipment, redesign workstations, support employees who require mandatory isolation and ensure worksite mobility and transportation.
In order to offset the workforce problems in the agri-food sectors and keep the supply chains strong, the governments of Canada and Ontario are investing $1M to support matching employers and workers in that sector. Applications will be accepted immediately and the approval process will be expedited.
The funding will help cover the increased costs of feeding market ready cattle and hogs due to COVID-19 related processing delays, while redirecting surplus pork products to help those in need.
The governments of Canada and Ontario have announced they are investing $2.5M to help the agri-food sector (producers, retailers, garden centres, greenhouses and agricultural associations) grow its online business.
There are two funding streams:
- Bring Your Business Online: grant of up to $5,000 for organizations and businesses that want to establish an online e-business;
- Develop Online Business Opportunities: cost-share funding of up to $75,000 to implement higher-impact e-business projects.
This financial assistance will be used to expand camp facilities, add kitchens and purchase personal protective equipment, plastic partitions for transporting workers and more wash stations in order to comply with health and safety measures.
The Ontario government is deferring a portion of global adjustment (GA) charges for industrial and commercial electricity consumers who do not participate in the Regulated Price Plan (RPP). This temporary measure will provide relief on their electricity bills for the months of April, May and June 2020.
Businesses that have questions about the recent Ontario emergency decree can call 1-888 444-3659 toll-free. The line is open seven days a week from 8:30 a.m. to 5:00 p.m.