HOW TO APPLY: Canada Emergency Rent Subsidy (CERS)

Canadian businesses, non-profit organizations, or charities who have seen a drop in revenue due to the COVID-19 pandemic may be eligible for a subsidy to cover part of their commercial rent or property expenses, starting on September 27, 2020, until June 2021.

This subsidy will provide payments directly to qualifying renters and property owners, without requiring the participation of landlords.

If you are eligible for the base subsidy, you may also be eligible for lockdown support if your business location is significantly affected by a public health order for a week or more.

Who Can Apply?

To be eligible, you must meet at least ONE of these conditions:

a. You had a CRA business number on September 27, 2020

b. You had a payroll account on March 15, 2020, or another person or partnership made payroll remittances on your behalf

c. You purchased the business assets of another person or partnership who meets condition b above, and have made an election under the special asset acquisition rules

Expenses You Can Claim

You can apply for a portion of eligible expenses relevant to each claim period for each qualifying property. Expenses eligible for the CERS subsidy include commercial rent, property taxes (including school taxes and municipal taxes), property insurance, and interest on commercial mortgages.

A qualifying property is one that you:

   - Own or rent, and

   - Use in the course of your ordinary business activities

For each claim period, you can claim eligible expenses up to:

   - $75,000 per business location (base subsidy and top-up Lockdown Support)

   - $300,000 in total for all locations (including any amounts claimed by affiliated businesses)

Calculate Your Subsidy Amount

The amount you can claim of your expenses (your rent subsidy rate) is based on the revenue drop you experienced. Use the Government of Canada CERS calculator to find out how much your rent subsidy may be. The calculation takes into account:

   - Eligible expenses you may claim up to the stated maximums above

   - Your base rent subsidy rate based on your revenue drop

   - Your top-up (lockdown support) eligibility and rate

To calculate your subsidy amount please visit: https://www.canada.ca/en/revenue-agency/services/subsidy/emergency-rent-subsidy.html

Lockdown Support – Additional Rent Assistance

A top-up CERS subsidy of 25% will be available for applications who are temporarily shut down or “significantly limited” by a mandatory public health order. The trigger for this subsidy will be a public health order issued by a federal, provincial or territorial government, or by a municipality or regional health authority.

How to Apply?

You must apply for CERS online through CRA My Business Account