Tax Measures Under Canada’s COVID-19 Economic Response Plan
- accrued monthly property taxes;
- animal feed or veterinary services (for example for dog mushing or horse camps) where the expenses are core to the business;
- aviation insurance;
- business insurance;
- commercial rent or lease;
- electricity and heating fuel;
- licences including business licences;
- mechanical costs for aviation companies;
- mortgage interest on owned business premises;
- payments on assets (such as vehicles or machinery), for assets acquired before March 1, 2020;
- pest control;
- software, data services, and subscriptions (including financial or booking systems);
- telephone, cable, internet and satellite;
- vehicle leasing for vehicles used solely by the business; and
- water, sewage and waste disposal.
For home-based businesses, business-use-of-home expenses are eligible, equal to the portion of mortgage interest or rent accepted by the CRA as attributable to the operation of the business.
Costs not listed under “eligible fixed costs”, mortgage principal payments for home-based businesses, and costs already covered by insurance are ineligible.
Measures for individuals
The Paid Sick Leave Rebate[190] provides up to $378.13 per day for ten business days to employees and self-employed workers who contract COVID-19 or are required to self-isolate. The program is available from March 11, 2020, to September 11, 2020. Applicants can only access the program once.
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