COVID-19 Financial Resources for BC Not-for-Profits: Employers and Workers

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COVID-19 Financial Resources for BC Not-for-Profits:
                                             Employers and Workers

This resource page focuses on the financial resources made available by the federal and provincial governments in response to COVID-19 that not-
for-profit organizations can access as employers and share with all employees and workers. Please note that information is constantly changing
and thus, while care and effort is made to keep this resource page updated, the information can become outdated quickly.

Last updated: April 5, 2020 at 3:30PM

Go to:

   1.    Employers – Avoiding layoffs
   2.    Employers – Accessing credit and other flexibility measures
   3.    Workers who cannot work and/or are laid off starting April 6 th – Accessing benefits
   4.    Workers who cannot work and/or are laid off prior to April 6th – Accessing benefits
   5.    Other federal benefits
   6.    Other provincial benefits
   7.    Other resources about COVID-19 benefits
Employers - Avoiding layoffs

Your organization is still open, however, there is a temporary reduction in your organization’s activities and/or reduction in revenue levels, and you
want to avoid layoffs:

               Federal Resource                                              Eligibility                                              Important Notes

 Extended Work-Sharing Program                    Employers: All non-profit employers                                   Employers: submit application 10 calendar
 Available now – click to apply/more info!        experiencing shortage of work due to a reduction                      days prior to requested start date. Please
                                                  of activity and/or reduction in revenue levels due                    review official website.
 Reduced work and work sharing measure:           to COVID-19
 eligible employees agree to reduce normal                                                                              Norton Rose Fulbright’s legal update (March
 working hours, as well as share available        Employees: Core staff, eligible to receive EI                         31, 2020)
 reduced work with other employees.               benefits, must agree to reduce normal working
 Employees are paid EI benefits. Up to 76         hours by same percentage as other employees
 weeks (17 months) between March 15 2020          and share available work, staff essential to
 to March 14, 2021.                               recovery and organization’s operations

                                                  Ineligible employees: seasonals, co-op/summer
                                                  students, hired for casual/on-call/through
                                                  temporary help agency, self-employed

 Temporary 10% Wage Subsidy for Employers         Employers: All non-profit employers that have an                      Employers: manually calculate the subsidy
 Available now – click to apply/more info!        existing business number and payroll program                          based on the CRA’s guidelines. Keep records
                                                  account with CRA on March 18, 2020, and pay                           of all information used to determine the
 Wage subsidy measure: reduce 10% of              salary, wages, bonuses, or other remuneration to                      subsidy: total remuneration paid during
 current payroll remittance of federal,           an eligible employee                                                  applicable period, taxes that deducted, # of
 provincial income tax that is sent to CRA by                                                                           employees who were paid. Please review
 amount of the calculated subsidy (i.e. pay       Employees: must be employed in Canada                                 official website.
 less). For period between March 18 to June
                                                  Note: Only reduces remittance of federal, provincial or territorial
 19, 2020. Up to $1375 for each employee,         income tax, not Canada Pension Plan contributions or
 maximum $25,000 total per employer.              Employment Insurance premiums – continue deducting those
Canada Emergency Wage Subsidy                    Employers: All non-profit employers                 Revenue would be calculated using
Updates coming – click for current info!         experiencing at least 30% reduction in revenue.     organization’s normal accounting method.
                                                 May be eligible of up to 100% of the first 75% of   Government will ensure definition of
Wage subsidy measure: 75% wage subsidy to        pre-crisis salaries of existing employees and       revenue is appropriate for the sector
eligible employers. Up to 12 weeks between       should contribute 25% to maintain existing          (updates coming). Please review official
March 15 to June 6, 2020. No overall limit per   employees’ pre-crisis earnings.                     website.
employer.
                                                 Employees: exiting and new employees

                                                 Ineligible employees: If any employees are on
                                                 the Canada Emergency Response Benefit (CERB),
                                                 wage subsidy cannot apply to them

             Provincial Resource                                     Eligibility                                   Important Notes

New COVID-19 Leave                               Employees unable to work for any of following:      Please see official website
Now in effect – click for more info!             • Diagnosed with COVID-19 and following
                                                   medical instructions
Changes to BC Employment Standards Act:          • Quarantined/self-isolating
Job protected, unpaid leave for eligible
                                                 • Directed not to work by employer
employees
                                                 • Provide care to minor child/dependent adult
                                                   who is their child or former foster child for
                                                   COVID-19 related reasons
                                                 • Outside of BC and unable to work due to
                                                   travel/border restrictions
                                                 • Can take this leave as long as needed
                                                 • Doctor’s note not required
Attn employers and workers:
Understand BC’s Employment Standards Act

General operating funds                          If your organization receives funding from the      Details TBA, March 24, 2020
                                                 Government of BC: funding will continue
Temporary Emergency Funding for Child         If your organization is a licensed child care       Please see official website
Care Providers                                provider: enhanced operating funding available
Available now – click to apply/more info!     from Government of BC. See here for full
                                              eligibility details.
BC Arts Council and Ministry of Tourism, Arts BC Arts Council Arts and Culture grant recipients   Please see official website
and Culture’s COVID-19 Response Plan          and applicants
Available now – click to apply/more info!
Employers – Accessing credit and other flexibility measures

Additional non-profit sector relevant measures that are part of Canada’s COVID-19 Economic Response Plan:

        Federal Resource                                       Eligibility                                          Important Notes

 Canada Emergency Business          Organizations that can demonstrate total 2019 payroll is          This program will roll out in the three weeks
 Account                            between $50k to $1 million                                        after March 27, and interested
 Coming soon – latest info here                                                                       businesses should work with their current
                                                                                                      financial institutions. Please see official
 Interest-free loan: up to $40k                                                                       website.
 for operating costs, 25% of loan
 will be forgiven if the loan is
 repaid by December 31, 2022

 Deferring T3010 filing:            Registered charities with Form T3010 due between March 18         Please see official website
 extended until December 31,        and December 31, 2020
 2020

 Deferring GST/HST remittances:     All organizations that charge GST/HST for                         Please see official website
 extended until June 30, 2020       programs/services/products
                                                                                                      Please see official FAQ
 Deferring business income tax:     Social enterprises that have income tax payments that become      Please see official website
 extended until September 2020      owing on or after March 18 and before September 2020. This
                                    relief would apply to tax balances due, as well as instalments,
                                    under Part I of the Income Tax Act.
       Provincial Resource                                     Eligibility                                          Important Notes

 Deferring Employer Health Tax      Charitable and non-profit employers that must pay instalments     Please see official website
 instalment payments until after    if their employer health tax in the previous calendar year
 September 30, 2020                 exceeded $2,925
Other tax and revenue changes                                                                         Please see official website
 Check for latest info here

                   Workers who cannot work and/or are laid off starting April 6th – Accessing benefits

EI eligible and non-EI eligible workers who have stopped working because they are sick/self-isolating/quarantine/caring for sick/caring for children
who cannot go to daycare or school/laid off and need to access temporary income support:
                   Federal Resource                                               Eligibility                                  Important Notes

 Canada Emergency Response Benefit (CERB)                All workers who:                                               Please review official
 Available now – click to apply/more info!                                                                              website
                                                         •   Reside in Canada
 Temporary income support: $2000 for 4 weeks             •   At least 15 years old                                      Dr. Jennifer Robson’s Benefit
 (taxable benefit), up to 16 weeks for period between •      Stopped working because of COVID19 OR are eligible         Information Guide
 March 15 to October 3, 2020                                 for EI Regular or EI Sickness benefits
                                                                                                                        •    Must apply for every 4-
                                                         •   Had at least $5k income in 2019 or past 12 months
 Attn Workers: If you are eligible for EI Sickness or EI                                                                     week period on different
                                                         •   Are or expecting to be without employment or self-
 Regular benefits, your claim will be automatically                                                                          weekdays based on your
                                                             employment income for at least 14 days in the initial 4-
 processed as CERB starting April 6th . Cannot quit job                                                                      month of birth
                                                             week period (i.e. at least 14 days between March 15 to
 in order to get CERB.                                                                                                  •   If cannot apply online,
                                                             April 11 2020)
                                                                                                                            call: 1-800-622-6232
                                                        •    Are or expecting to be without employment or self-
                                                                                                                        •   Payments by direct
                                                             employment income from April 12 onward (must wait
                                                                                                                            deposit or cheque; direct
                                                             for next 4-week period application to open)
                                                                                                                            deposit will be faster
                                                         Each payment is for 4-week period, if situation of no          •   If situation continues
                                                         income continues then apply for additional 4-week                  after 16 weeks, can go on
                                                         period, up to maximum 16 weeks (i.e. max 4 periods, or 4           EI benefits if eligible
                                                         applications total)
Important Note: EI Sickness and EI Regular benefits will be automatically processed as CERB starting April 6 th. All other EI benefits, including
maternity, parental, caregiving, fishing and work sharing, will continue to be processed as EI
Employment Insurance
Available now – click to apply/more info!
Attn Employers: Understand your employer responsibilities
EI Caregiver Benefit                                     Workers who cannot work because caring for someone               Please review official
Apply now – click to apply/more info!                    who is sick, AND are EI eligible (paid into EI and worked at     website
                                                         least 600 hours in last 52 weeks). If you are not eligible for
Temporary income support: Between 15 to 35               this, apply for the CERB (see above).                            Dr. Jennifer Robson’s Benefit
weeks; up to 55% of earnings or $573 a week,                                                                              Information Guide
whichever less                                           Additional EI caregiver supplement/top-up: ask your
                                                         employer about this

Supplemental Unemployment Benefit Program                Employees who are on EI Sickness or EI Regular benefits          Please review official
Confirmation pending if this program will work                                                                            website
with CERB starting April 6
                                                                                                                          Norton Rose Fulbright’s legal
Temporary income support: Employer paid                                                                                   update (March 31, 2020)
supplement/top-up to increase employee’s earnings
when they are unemployed due to a temporary
stoppage of work, training, illness, injury or
quarantine

                 Provincial Resource                                               Eligibility                                  Important Notes

BC Emergency Benefit for Workers                         BC residents who receive federal EI or CERB (are unable to Please review official
Coming soon – latest info here                           work)                                                      website

Temporary income support: one-time tax-free $1k
payment
New COVID-19 Leave                               Employees unable to work for any of following:            Please see official website
Now in effect – click for more info!             • Diagnosed with COVID-19 and following medical
                                                   instructions
Changes to BC Employment Standards Act: Job      • Quarantined/self-isolating
protected, unpaid leave for eligible employees
                                                 • Directed not to work by employer
                                                 • Provide care to minor child/dependent adult who is
                                                   their child or former foster child for COVID-19 related
                                                   reasons
                                                 • Outside of BC and unable to work due to travel/border
                                                   restrictions
                                                 • Can take this leave as long as needed
                                                 Doctor’s note not required

Attn employers and workers:
Understand BC’s Employment Standards Act
Workers who cannot work and/or are laid off prior to April 6th – Accessing benefits

Workers who are non-EI eligible can prepare to apply for the CERB starting April 6 th

EI eligible workers who have stopped working because they are sick/self-isolating/quarantine/caring for sick/caring for children who cannot go to
daycare or school/laid off and need to access EI benefits:

                   Federal Resource                                           Eligibility                              Important Notes

 EI Sickness Benefit                                     Workers who need to take sick leave because         •   Do not need doctor’s note for
 Apply now – click to apply/more info!                   ill/self-isolating/have to quarantine, AND are EI       COVID19
                                                         eligible (paid into EI and worked at least 600      •   One-week waiting period is
                                                         hours in last 52 weeks)                                 waived
 Temporary income support: Up to 15 weeks; 55% of
                                                                                                             •   If cannot complete claim, may
 earnings up to maximum of $573 a week
                                                                                                                 apply later and have claim
                                                                                                                 backdated to cover period of
                                                                                                                 delay but apply ASAP if possible

                                                                                                              Dr. Jennifer Robson’s Benefit
                                                                                                              Information Guide

                                                                                                              BCGEU’s Accessing EI During COVID-
                                                                                                              19

 EI Caregiver Benefit                                    Workers who cannot work because caring for          Dr. Jennifer Robson’s Benefit
 Apply now – click to apply/more info!                   someone who is sick, AND are EI eligible (paid into Information Guide
                                                         EI and worked at least 600 hours in last 52 weeks)
                                                                                                             BCGEU’s Accessing EI During COVID-
 Temporary income support: Between 15 to 35 weeks;                                                           19
 up to 55% of earnings or $573 a week, whichever less
EI Regular Benefit                                    Workers who are laid off, AND are EI eligible (paid   Dr. Jennifer Robson’s Benefit
Apply now – click to apply/more info!                 into EI and worked about 700 hours* in last 52        Information Guide
                                                      weeks)
                                                                                                            BCGEU’s Accessing EI During COVID-
Temporary income support: Typically, 55% of average   *The exact hours depends on where you live. If        19
insurable weekly earnings up to a maximum of $573 a   you have access to a computer or mobile phone,
week                                                  use this search tool to find out the rules where
                                                      you live

Supplemental Unemployment Benefit Program             Employees who are on EI Sickness or EI Regular        Please review official website
Apply now – click to apply/more info!                 benefits
                                                                                                            Norton Rose Fulbright’s legal
Temporary income support: Employer paid                                                                     update (March 31, 2020)
supplement/top-up to increase employee’s earnings
when they are unemployed due to a temporary
stoppage of work, training, illness, injury or
quarantine

                 Provincial Resource                                       Eligibility                                Important Notes

BC Emergency Benefit for Workers                      BC residents who receive federal EI or CERB (are      Please review official website
Coming soon – latest info here                        unable to work)

Temporary income support: one-time tax-free $1k
payment

New COVID-19 Leave                                    Employees unable to work for any of following:        Please see official website
Now in effect – click for more info!                  • Diagnosed with COVID-19 and following
                                                        medical instructions
Changes to BC Employment Standards Act: Job           • Quarantined/self-isolating
protected, unpaid leave for eligible employees
                                                      • Directed not to work by employer
•   Provide care to minor child/dependent adult
                                                       who is their child or former foster child for
                                                       COVID-19 related reasons
                                                   •   Outside of BC and unable to work due to
                                                       travel/border restrictions
                                                   •   Can take this leave as long as needed
                                                   Doctor’s note not required

Attn employers and workers:
Understand BC’s Employment Standards Act

Other federal benefits from Canada’s COVID-19 Economic Response Plan
         a. Support for individuals
         b. Support for families
         c. Support for industries

Other provincial benefits from BC’s COVID-19 Action Plan
         d. COVID-19 Economic Development Resources for B.C. Businesses and Communities

Other resources about COVID-19 benefits
         e. MLA Bowinn Ma’s Government Financial Supports Summary
         f. Harris & Company LLP’s COVID-19 Benefit Options Summary and COVID-19 updates
         g. Dr. Jennifer Robson’s Benefit Information Guide
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