January 18, 2021

Deadline for the Canada Emergency Wage Subsidy (CEWS) Periods 1 – 5

Reminder: The deadline to apply for CEWS for periods 1 – 5 is January 31st, 2021.  More information on this program can be found here:

Blog 1 – Canadian Emergency Wage Subsidy (CEWS) For The Period March 15th, 2020 To July 4th, 2020

Blog 2 – Canadian Emergency Wage Subsidy (CEWS) For The Period July 5th 2020 To November 21st, 2020

Deadline for the Canada Emergency Business Account (CEBA)

Reminder: The deadline to apply for CEBA is March 31st, 2021. More information on this program can be found here:

COVID-19 Update: Canada Emergency Business Account

Ontario Provincial Support Programs for Businesses Affected by Covid-19 Public Health Measures

The Government of Ontario launched a number of programs designed to assist businesses affected by the Covid-19 pandemic and the restrictions imposed because of the pandemic.  Below are the details of a number of those programs:

Ontario Small Business Support Grant

The Ontario Small Business Support Grant was implemented to provide a grant to compensate for the drop in revenues experienced by small business as a result of the December 26th, 2020 lockdown.  The deadline to apply for this grant is March 31st, 2021.

The grant is a dollar-for-dollar grant based on the decrease in revenue expected as a result of the province wide lockdown.  The grant provides a minimum of $10,000 and a maximum of $20,000 to each eligible business or group of affiliated businesses. There is no restriction on what the money is to be used for.

The Grant is available to corporations, proprietorships, partnerships, charities, non-profit organizations, and any other type of entity that is operating a business in Ontario.

Businesses are affiliated with one another if one business is controlled by the other business or each business is controlled by the same business, individual or group of individuals.  Only one application may be made for each group of affiliated businesses.

The grant will be available to eligible small businesses which meet the following criteria:

  • The business is required to close or significantly restrict services due to the province-wide lockdown which went into place on December 26th, 2020
  • The business must have been in operation as of December 24th, 2020
  • If the business is not affiliated with another business, the business must have fewer than 100 employees.  If the business is affiliated with another business, then the combined employees of the affiliated businesses are less than 100 as of April 30th, 2019.
  • If the business is not affiliated with another business, the business must have experienced a minimum of decline of 20 percent of revenue in April 2020 when compared to April 2019 (this metric is being used as it is thought the current lockdown should have a similar effect on businesses as the spring 2020 lockdown).  If the business is affiliated with another business, the combined revenues of all affiliated businesses must have declined by at least 20 percent in April 2020 when compared to April 2019.
  • Businesses which were not in operation in April 2019 will be able to calculate their revenue decline using alternative revenue decline comparators
  • Businesses must operate in one of the following industries in order to be eligible for this grant:
    • Before- and after- school programs
    • Campgrounds
    • Cannabis retail stores
    • Cell phone and computer providers & repairs
    • Community centres and multi-purpose facilities
    • Conference centres and convention centres
    • Day camps for children
    • Domestic services
    • Drive-in cinemas
    • Driving instruction
    • Facilities for indoor sports and recreational fitness activities (including fitness centres and gyms)
  • Garden centres
    • Hardware stores (including Big Box stores) required to close for in-person shopping
    • In person teaching and instruction
    • Media industries including film and television production (excluding radio/television broadcasting)
  • Meeting or event space
    • Museums, galleries, aquariums, zoos, science centres, landmarks, historic sites, botanical gardens and similar attraction
  • Outdoor markets (excluding grocery)
    • Outdoor sports and recreation facilities
    • Performing arts and cinemas
    • Personal care services relating to the hair or body (excluding oxygen bars)
    • Personal services
    • Pet/animal food and services
    • Photography services
    • Racing venues, casinos, bingo halls and gaming establishments
    • Rental and leasing services (including automobile, commercial and light industrial machinery, and equipment rental)
    • Restaurants and bars
    • Retail required to close for in-person shopping
    • Safety, medical and assistive devices retail (excluding pharmacies)
    • Shopping malls
    • Ski hills
    • Tour and guide services
    • Vehicle and equipment repair services
    • Veterinary services

The following businesses are NOT be eligible for the Ontario Small Business Support Grant:

  • Essential businesses which are allowed to operate at reduced capacity such as grocery stores, convenience stores, big box stores selling groceries and various other businesses likely not impacted by the lockdown
  • Any businesses which were already required to close prior to the introduction of the modified stage 2 measures

As part of the application process each business will need to provide the following:

  • Business type
  • Revenue figures
  • Number of employees
  • General business information including federal business number
  • The business’ banking information

Property Tax and Energy Rebates

Eligible businesses can get rebates for municipal and education property taxes as well as energy costs including electricity and natural gas.  There is no cap to this rebate and the rebate covers certain businesses affected by modified stage 2, control or lockdown, or the provincewide shutdown public health measures for period during which those businesses are affected by such measures. 

All businesses that qualify for the Ontario Small Business Support Grant are also eligible for the Property Tax and Energy Rebates.  In addition, the following other businesses are also eligible that were subject to COVID Restrictions:

  • The following types of business are eligible for the rebate throughout the period they were in regions subject to any of Modified Stage 2, Control (red) or lockdown (grey) public health measures:
  • Restaurants and bars
    • Facilities for indoor sports and recreational fitness activities (including fitness centres and gyms)
    • Conference centres and convention centres
    • Community centres and multi-purpose facilities
    • Museums, galleries, aquariums, zoos, science centres, landmarks, historic sites, botanical gardens and similar attractions
    • Performing arts and cinemas
    • Personal care services relating to the hair or body (with exception of oxygen bars)
    • Racing venues, casinos, bingo halls and gaming establishments
    • Meeting or event space for rental
    • In person teaching and instruction
  • The following types of business are eligible for the rebate throughout the time they were subject to lockdown (grey) public health measures (i.e. in addition to the businesses mentioned above which would have been eligible for the rebate while subject to modified stage 2 or control public health measures):
  • Retail required to close for in-person shopping
    • Shopping malls
    • Personal services
    • Driving instruction
    • Tour and guide services
    • Photography services
    • Campgrounds
    • Cannabis retail stores
  • The following types of business are eligible for the rebate during the period they are subject to the provincewide shutdown public health measures which went into effect on December 26th, 2020 (in addition to the businesses mentioned above):
    • Hardware stores (including Big Box stores) required to close for in-person shopping
    • Drive-in cinemas
    • Garden centres
    • Outdoor sports and recreation facilities
    • Day camps for children
    • Pet/animal food and services
    • Ski hills
    • Outdoor markets (excluding grocery)
    • Safety, medical and assistive devices retail (excluding pharmacies)
    • Rental and leasing services
    • Domestic services
    • Vehicle and equipment repair services
    • Veterinary services
    • Cell Phone and computer providers & repairs
    • Media industries including film and television production (excluding radio/television broadcasting)
    • Before- and After- School Programs

The following businesses are NOT be eligible for the property tax or energy rebates:

  • Businesses that are outside of zones subject to the public health measures noted above
  • Businesses that are in the zones subject to public health measures but aren’t affected by the public health measures
  • Businesses that are owned by the federal, provincial or a municipal government

As part of the application process each business will need to provide the following:

  • For the property tax rebate, proof the property tax was paid (i.e. property tax bills or other proof)
  • For the energy rebate, a digital copy for the first energy bill on or after the day additional health restrictions were put in place
  • General business information including federal business number
  • The business’ banking information

Main Street Relief Grant for Personal Protective Equipment (PPE)

The Ontario Government Website has the following information:

This program provides a one-time grant up to $1,000 for PPE purchases made after March 17th, 2020 to businesses with 2 to 9 employees. In order to qualify the following must apply:

  • The business must have 2 to 9 employees
  • The business must operate in one of the following sectors:
    • Retail
    • Accommodation and food service
    • Repair and maintenance
    • Personal and laundry services
    • Gym and yoga studios

As part of the application process each business will need to provide the following:

  • Proof (e.g. receipts) that it has purchase PPE since March 17th, 2020
  • General business information including federal business number
  • The business’ banking information

Applying for the Credits:

A single online application form is used for all 3 credits.  The application form can be found here: https://ontario.queue-it.net/?c=ontario&e=businesssupport. Note that the online application has a lineup system, so you may be required to wait online to start the application.

Further information as well as the application portal for all Ontario grants mentioned above can be found here: Businesses: Get help with COVID-19 costs | Ontario.ca

Disclaimer:  The COVID-19 Canadian tax policies in the above article are changing rapidly as the governments introduce new measures. Certain details have yet to be published. We will aim to update them as soon as they are available.