Individuals Summary Of COVID-19 Response Measures

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The following is a summary with related links of Federal and Provincial COVID-19 response measures for individuals and businesses along with the related links. Please contact our offices with any questions or if you would like assistance with program applications.

FEDERAL MEASURES

Details for the personal tax filing extensions and personal relief can be found here:
https://www.canada.ca/en/department-finance/economic-response-plan/covid19-individuals.html#increasing_canada_child_benefit

Personal tax filing and payment extensions

  • Personal taxes – extended to June 1, 2020
  • Balance owing not due until August 31, 2020
  • Tax instalments normally due March and June 2020 are now due August 31, 2020

Personal relief

  • Increase in CCB payments by $300/child
  • Deferral of mortgage payments (application process and details not yet released)
  • EI waiting period waived for individuals who are sick, quarantined or forced to stay home to care for children due to COVID-19
  • Emergency support benefit provides supports for workers not eligible for EI (application process and details not yet released)
  • Emergency care benefit Up to $900 bi-weekly, up to 15 weeks, for:
    1. workers and self-employed individuals quarantined or sick with COVID-19 and unable to qualify for EI benefits
    2. workers/self-employed taking care of family members sick with COVID-19 who don’t qualify for EI sickness benefits
    3. Parent with children who require care due to daycare/school closures and are unable to earn employment income
  • Application available in April 2020 using:
    1. CRA MYAccount
    2. My Service Canada account, or
    3. by toll free number
  • Increased GST credit – double credit for low income earners
  • Reduction in mandatory RRIF withdrawal by 25%
  • Six-month moratorium on Canada student loan interest

ALBERTA SPECIFIC MEASURES
https://www.alberta.ca/covid-19-supports-for-albertans.aspx

Emergency isolation support – $1,146

  • One time payment available for individuals who must self-isolate (see Government of Alberta)
    https://www.alberta.ca/self-isolation.aspx
  • Application details not yet released, anticipated for the week of March 30th

Utility payment deferral

  • Up to 90-day deferral of payment for utility and gas bills – call utility provider to make arrangements

Deferral of student loan payments

  • No interest or payments required for 6 months (no application required)

SASKATCHEWAN SPECIFIC MEASURES
https://www.saskatchewan.ca/government/news-and-media/2020/march/20/covid-19-financial-support

Self-isolation support

  • $450/week, up to 2 weeks
  • For residents forced to self-isolate AND not covered by Federal EI programs and other supports
  • Also, must not be eligible for sick leave, vacation leave, or be covered by private insurance

Deferral of student loan payments

  • No interest or payments required for 6 months

BUSINESSES SUMMARY OF COVID-19 RESPONSE MEASURES

FEDERAL MEASURES

Payment due date extensions

  • Income tax that would normally be due on or after March 23, 2020 is now due August 31, 2020
  • Note that this only applies to income tax (does not apply to GST, PST, source deductions, etc.)

Work sharing – details and how to apply:
https://www.canada.ca/en/employment-social-development/services/work-sharing/apply.html

  • Supplements employee’s income due to reduced hours, intended to help avoid layoffs
  • For a reduction in worker hours between 10% and 60%
  • 76-week duration for those affected by downturn due to COVID (increased from 38 weeks)
  • Waiting period waived
  • Not available to shareholders with 40% or more of voting shares

Wage subsidies
https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/frequently-asked-questions-wage-subsidy-small-businesses.html

  • 10% of remuneration, up to a maximum of $1,375/employee and $25,000/employer
  • 3-month duration
  • No application process – source deduction remittances starting in April may be reduced by the amount calculated (only income tax portion)

Business Credit availability program
https://www.canada.ca/en/department-finance/programs/financial-sector-policy/business-credit-availability-program.html

  • Assistance providing financing
  • Accessed through enquiry at your current financial institution

Audit suspension

  • GST and income tax audits suspended for the next few weeks for most taxpayers

ALBERTA SPECIFIC MEASURES
https://www.alberta.ca/covid-19-support-for-employers.aspx

Utility payment deferral

  • Up to 90-day deferral of payment for utility and gas bills – call utility provider to make arrangements

Job-protected leave

  • 14-day job protected leave available

SASKATCEHWAN SPECIFIC MEASURES
https://www.saskatchewan.ca/government/news-and-media/2020/march/20/covid-19-financial-support

Changes to employment regulations

  • During a public emergency, business will not have to provide notice or pay in lieu when lay-off is for 12 weeks or less in a 16-week period

ADDITIONAL INFORMATION

Service Canada link:
https://www.canada.ca/en/employment-social-development/corporate/notices/coronavirus.html#h2.4

  • Guidelines for issuance of ROEs (records of employment) – code D for employees who are sick or quarantined and do not add comments
  • Employer responsibilities
  • Employee rights

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