COVID-19 Provincial Benefits - IG Wealth Management

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COVID-19 Provincial Benefits
UPDATED AS AT MAY 13, 2020

BRITISH COLUMBIA            ALBERTA           SASKATCHEWAN            MANITOBA          ONTARIO         QUEBEC

NEWFOUNDLAND AND LABRADOR                          NEW BRUNSWICK             PRINCE EDWARD ISLAND

NOVA SCOTIA           YUKON         NORTHWEST TERRITORIES                   NUNAVUT

 BRITISH COLUMBIA
    Type of Benefit           Basic Eligibility                   Details                        URLs

   B.C. Emergency        Applicants must have          Tax-free, one-time $1,000        BC’s Financial Supports
   Benefit for Workers   been a resident of British    payment to people who lost       in Response to COVID-19
                         Columbia on March 15,         income because of COVID-19       document
                         2020, and:
                                                       • Applications online and by     B.C. Emergency Benefit
                         • M
                            eet the eligibility         phone open as of May 1, 2020   for Workers
                           requirements for the
                           Canada Emergency
                           Response Benefit
                           (CERB)
                         • H
                            ave been approved
                           for the Canada
                           Emergency Response
                           Benefit, even if you
                           haven’t received a
                           federal benefit
                           payment yet
                         • B
                            e at least 15 years old
                           on the date you apply
                         • H
                            ave filed, or agree to
                           file, a 2019 B.C. income
                           tax return
                         • N
                            ot be receiving
                           provincial income
                           assistance or disability
                           assistance
                         • N
                            ot be incarcerated in
                           a correctional facility
                           for a period of 90 days
                           or longer that includes
                           March 15, 2020
COVID-19 Provincial Benefits

  BRITISH COLUMBIA continued
     Type of Benefit           Basic Eligibility                     Details                            URLs

     Climate Action Tax    BC residents who are         One-time enhancement to be paid        BC’s Financial Supports
     Credit enhancement    considered to be             in July 2020                           in Response to COVID-19
                          “moderate to low-income                                              document
                                                        Adults will receive $218.00
                           families”
                                                        (increase of $43.50), and children     One-Time Enhanced July
                                                        will receive $64.00 (increase of       2020 Payment for the
                                                        $12.75)                                Climate Action Tax Credit

     Provincial student   Provincial student loan       Effective March 30th, 2020,            BC’s Financial Supports
     loan payment         borrowers                     payments are automatically frozen      in Response to COVID-19
     freeze                                             for six months.                        document
                                                                                               StudentAidBC’s
                                                                                               COVID-19 Information
                                                                                               Bulletin

     BC Temporary         On a per-household            The program will provide $300          BC’s COVID-19 Support
     Rental Supplement    basis, the following          per month for eligible households      for Renters and Landlords
     Program (BC-TRS)     must all be met:              with no dependents and $500 per        document
                                                        month for eligible households with
                          • receiving or eligible for                                          BC Housing - BC
                                                        dependents. Eligible roommates
                            Employment Insurance,                                              Temporary Rental
                                                        will each be able to apply for the
                            the Canada Emergency                                               Supplement Program
                                                        supplement.
                            Response Benefit or
                            experiencing a 25%          Eligible individuals can apply via
                            reduction in monthly        BC Housing’s portal (applications
                            employment income as        opened April 9)
                            a result of COVID-19;
                                                        The program will cover April, May
                          • 2019 household              and June, and individuals eligible
                            income of less than         for April may apply even if rent has
                            $74,150 for households      already been paid for the month
                            with no dependents
                            and $113,040 for
                            households with
                            dependents;
                          • paying more than 30%
                            of current/reduced
                            gross monthly income
                            towards rent;
                          • and not receiving any
                            other rent subsidy from
                            any level of government,
                            including subsidized
                            housing or rent
                            supplements, such as
                            Shelter Aid for Elderly
                            Renters (SAFER) or
                            the Rental Assistance
                            Program (RAP).
COVID-19 Provincial Benefits

  BRITISH COLUMBIA continued
      Type of Benefit           Basic Eligibility                       Details                             URLs

     BC Hydro payment       All customers can defer        Effective immediately, grants          BC’s Financial Supports
     deferrals and grants   bill payments with no          available up to $600 per               in Response to COVID-19
                            penalty (or arrange flexible   affected customer                      document
                            payment plans)
                                                           BC Hydro rates have been               BC Hydro announces
                            Grants available to            reduced by 1% effective                bill help for customers
                            customers experiencing         April 1, 2020                          affected by COVID-19
                            job loss, illness or lost
                                                                                                  BC Hydro statement
                            wages due to COVID-19
                                                                                                  on one per cent rate
                                                                                                  reduction

     ICBC auto              All customers with             Monthly payments may                   BC’s Financial Supports
     insurance payment      monthly payments and up        be deferred up to 90 days              in Response to COVID-19
     deferrals              to date accounts facing        without penalty                        document
                            financial challenges due to
                                                                                                  ICBC’s Update on
                            COVID-19
                                                                                                  COVID-19

     Deferred tax filing    Taxpayers required to file     Employer Health Tax –                  BC’s COVID-19 Action
     and payment            the applicable returns         September 30, 2020                     Plan – Provincial Tax
     deadlines for                                         Sales tax returns for the Provincial   Changes document
     select taxes                                          sales tax, Carbon tax, Motor fuel
                                                           tax, and Tobacco tax – September
                                                           30, 2020

     Provincial carbon      Businesses required to pay     Carbon tax rates will remain at        BC’s COVID-19 Action
     tax rates freeze       provincial carbon tax          current levels until further notice.   Plan – Provincial Tax
                                                           Budget announcements regarding         Changes document
                                                           alignment with the federal carbon
                                                           pricing backstop will be postponed
                                                           indefinitely

     Reduced school         Commercial properties          Class 4, 5 and 6 commercial            BC’s COVID-19 Action
     tax rates for          paying 2020                    properties - school tax rates          Plan – Provincial Tax
     commercial             property taxes                 reduced by 50% for 2020                Changes document
     properties                                            On April 16, BC announced              BC press release - New
                                                           that they would further reduce         COVID-19 supports
                                                           the school property tax rate for       for businesses, local
                                                           commercial properties to achieve       governments
                                                           an average 25% reduction in the
                                                           total property tax bill for most
                                                           businesses.
                                                           Date that late payment penalties
                                                           apply postponed for classes 4, 5, 6,
                                                           7 and 8 until October 1, 2020
COVID-19 Provincial Benefits

  BRITISH COLUMBIA continued
      Type of Benefit          Basic Eligibility                       Details                            URLs

     BC Hydro             Residential customers that     Eligible residential customers will    BC Press release –
     payment relief       have lost their jobs, or are   receive a credit to cover three        Province supporting
                          unable to work as a result     times their average monthly bill       people with relief on
                          of COVID-19                    over the past year, and the credit     power bills during
                                                         will not need to be repaid             COVID-19
                          Small business that have
                          been forced to close due to    Eligible small businesses will have    BC Hydro - COVID-19
                          COVID-19                       their power bills forgiven for three   Relief Fund for small
                                                         months (April to June)                 businesses
                          Major industries affected
                          by COVID-19                    • BC Hydro small business portal
                                                           will accept applications until
                                                           June 30, 2020
                                                         Major industries will have the
                                                         opportunity to defer 50% of their
                                                         bill payments for three months

     COVID-19 Support     Individuals receiving          Eligible individuals will receive      BC’s COVID-19 Support
     for Income and       Income Assistance,             a $300 supplemental monthly            for Income and Disability
     Disability           Disability Assistance,         cheque issued for April, May,          Assistance document
     Assistance           Comforts Allowance, or the     and June
                          BC Senior’s Supplement
                                                         Those on Disability Assistance
                          Cannot be receiving            and receiving a BC Bus Pass will
                          federal EI or the Canada       also receive a credit of $52 as a
                          Emergency Response             Transportation Supplement
                          Benefit
COVID-19 Provincial Benefits

  ALBERTA
      Type of Benefit             Basic Eligibility                         Details                           URLs

     Emergency isolation      Albertan residents              One-time payment of $1,146            COVID-19 supports
     support payment          who experience total or         available immediately (48 hours       for Albertans
     (closed April 7, 2020)   significant loss of income      after application approved) until
                                                                                                    Emergency isolation
                              as a result of having to        the Canada Emergency Response
                                                                                                    support
                              self-isolate (or are the sole   Benefit is available.
                              caregiver of a dependent
                                                              This program is now closed,
                              who is self-isolating),
                                                              effective April 7.
                              and have no other source
                              of compensation (such
                              as workplace sick leave
                              benefits or federal EI)

     Utility payment          Individuals, families, farms,   Electricity and natural gas           COVID-19 supports
     deferrals                and small businesses who        payments can be deferred until        for Albertans
                              are experiencing financial      June 18, 2020
                                                                                                    Utility payment deferral
                              hardship as a direct result
                              of COVID-19

     Provincial student       Provincial student loan         Effective March 30th, 2020,           COVID-19 supports
     loan payment freeze      borrowers                       payments are automatically frozen     for Albertans
                                                              for six months. Interest will not
                                                              accrue for six months.

     ATB and credit           ATB personal banking            ATB personal banking customers        COVID-19 supports
     union payment            customers and credit union      can apply for a deferral on           for Albertans
     deferrals                members                         ATB loans, lines of credit and
                                                                                                    COVID-19 supports for
                                                              mortgages for up to six months
                              ATB small business                                                    businesses
                              customers                       Credit union members will have
                                                              access to a variety of programs
                                                              to ease short-term cash flow
                                                              issues. Local credit unions must be
                                                              contacted.
                                                              ATB small business customers
                                                              can apply for payment deferral
                                                              on loans and lines of credit for up
                                                              to six months. As well, additional
                                                              working capital is being made
                                                              available.

     Education property       All education property          Rates will remain at 2019 levels      COVID-19 supports
     tax rates freeze         taxpayers                       and the 3.4% increase will be         for Albertans
                                                              cancelled for 2020

     Corporate income         Corporate taxpayers with        All balances and instalment           COVID-19 support for
     tax payment              instalment payments due         payments due between March 18         employers and employees
     deferral and filing      between March 18 and            and August 31 are deferred until
                                                                                                    COVID-19 supports for
     extensions               August 31                       August 31
                                                                                                    businesses
                              Corporate taxpayers with        Corporate income tax returns due
                              corporate income tax            after March 18 and before June 1
                              returns due after March 18      have received a filing extension
                              and before June 1               until June 1
COVID-19 Provincial Benefits

  ALBERTA continued
      Type of Benefit          Basic Eligibility                    Details                            URLs

     Education property   Non-residential education   Collection of non-residential          COVID-19 supports for
     tax deferral         property taxpayers          education property tax for             businesses
                                                      businesses will be deferred for six
                                                      months. Deferred amounts will be
                                                      repaid in future tax years.
                                                      Commercial landlords are
                                                      encouraged to pass savings on to
                                                      tenants via reduced or deferred
                                                      payments.

     WCB premium          Small, medium and large     Small and medium businesses –          COVID-19 supports for
     payment deferral     private sector employers    government will cover 50% of           businesses
     until 2021                                       2020 premium and defer the
                                                                                             WCB premium relief for
                                                      remaining amount until 2021
                                                                                             employers
                                                      Large employers – deferral
                                                      until 2021
                                                      Employers who have already paid
                                                      2020 premiums are eligible for a
                                                      rebate or credit

     Tourism levy         Hotels and other lodging    Amounts due on or after                COVID-19 support for
     deferral             providers required to       March 27, 2020 are deferred until      employers and employees
                          collect the tourism levy    August 31, 2020 without penalty
                                                                                             Alberta Tourism Levy
                                                      or interest.
                                                      Must still collect tourism levy from
                                                      guests staying at properties during
                                                      this period

     AgriRecovery         Farmers and Ranchers that   Increase interim payments under        Supporting Alberta’s
     Initiative           produce cattle              AgriStability from 50% to 75%          Agriculture Industry

     Relief for the       Day care centres and out-   Phase 1 – centres will receive a       Relief for the
     childcare sector     of-school care centres      one-time grant to cover up to 25%      childcare sector
                                                      of overhead costs
                                                      Phase 2 – Upon opening will receive
                                                      a grant for cleaning and sanitation
                                                      supplies as well as to assist with
                                                      staff recruitment and training
                                                      Phase 3 – After 3 months of being
                                                      open, a grant will be offered to
                                                      offset deferred bills and to address
                                                      unforeseen operational issues
                                                      ($500)
                                                      This program is in addition to
                                                      federal funding
COVID-19 Provincial Benefits

  SASKATCHEWAN
      Type of Benefit            Basic Eligibility                      Details                             URLs

     Self-Isolation          All workers forced to self-   The program provides support of        Saskatchewan’s Support
     Support Program         isolate due to COVID-19       $450 per week, for a maximum of        for Workers document
                             and who are not eligible      two weeks.
                                                                                                  Self-Isolation Support
                             for EI or other supports
                                                           Applications accepted                  Program
                             (including sick leave, or
                                                           until June 30, 2020.
                             private insurance).
                             Intended to provide
                             assistance prior to the
                             Canada Emergency
                             Response Benefit coming
                             into effect on April 6.
                             Workers must have either
                             contracted COVID-19
                             (or showing symptoms),
                             been in contact with an
                             individual infected with
                             COVID-19, or recently
                             returned from international
                             travel.
                             Only available to workers
                             aged 18 and over.

     Provincial student      Provincial student loan       Effective March 30, 2020,              Saskatchewan’s Support
     loan payment freeze     borrowers                     payments are automatically frozen      for Workers document
     and emergency                                         for six months. Interest will not
                             Eligibility requirements                                             Saskatchewan press
     bursaries                                             accrue for six months.
                             and application details for                                          release – Emergency
                             bursaries will be available   Emergency bursaries for students       Aid Available for
                             to students through           will be available from April 1, 2020   Saskatchewan Post-
                             their post-secondary          to September 30, 2020.                 Secondary Students
                             educational institution.

     Provincial Training     Individuals with amounts      Repayment moratorium for the           Saskatchewan’s Support
     Allowance and           due April 6 onwards, and      Provincial Training Allowance and      for Workers document
     Skills Training         will be revisited in three    Skills Training Benefit Programs.
     Benefit Programs        months.                       This moratorium will initially last
     Repayment                                             three months however, more
     Moratorium                                            information is expected to follow.

     Provincial Sales Tax    Saskatchewan businesses       Three-month relief from penalty        Saskatchewan’s Support
     penalty and interest    who are unable to remit       and interest charges on PST            for Businesses document
     relief for businesses   PST due to cashflow           remittances.
                             concerns
                                                           Monthly filers with payments due
                                                           for February, March and April
                                                           2020 reporting periods may defer
                                                           until July 31, 2020.
                                                           Quarterly filers with payments due
                                                           for the January 1, 2020 to March
                                                           31, 2020 reporting period may
                                                           defer until July 31, 2020.
                                                           Businesses are not required to
                                                           submit a request for relief from
                                                           penalty and interest charges for
                                                           these returns.
COVID-19 Provincial Benefits

  SASKATCHEWAN continued
      Type of Benefit          Basic Eligibility                     Details                            URLs

     Saskatchewan         To be eligible for the       One-time grant for small and            Saskatchewan’s Support
     Small Business       SSBEP, a business must:      medium-sized enterprises directly       for Businesses document
     Emergency                                         affected by government public
                          • have been fully                                                    Saskatchewan’s
     Payment (SSBEP)                                   health orders related to COVID-19.
                            operational on                                                     Emergency Support
                                                       Grants will be paid based on
                            February 29, 2020;                                                 Program for
                                                       15% of a business’ monthly sales
                          • have ceased or                                                     Saskatchewan Small
                                                       revenue, to a maximum of $5,000.
                            curtailed operations                                               Businesses document
                                                       For seasonal businesses, a one-
                            as a result of the                                                 Saskatchewan Small
                                                       time grant for 15% of business’s
                            COVID-19 public                                                    Business Emergency
                                                       average sales revenues for the
                             health order;                                                     Payment Program
                                                       operating months in the previous
                          • have less than             year, to a maximum of $5,000.           (SSBEP)
                            500 employees;
                                                       Extended to include May
                          • commit to reopen
                                                       Applications must be completed
                            business operations
                                                       on or before July 31, 2020.
                            following the
                            cancellation of the
                            COVID-19 public
                            health order; and
                          • Have not received any
                            payments or amounts
                            from any other sources,
                            including insurance, to
                            replace or compensate
                            for the loss of sales
                            revenue other than
                            amounts from other
                            government assistance
                            programs

     Bill-deferral        Saskatchewan business        Bill-deferral programs to allow         Saskatchewan’s Support
     programs for         customers whose ability to   zero-interest bill deferral for up to   for Businesses document
     Crown utilities      make bill payments may be    six months.
                          impacted by COVID-19

     WCB premium          All employers that owe       All premium penalties for               Saskatchewan’s Support
     penalties waived     premiums between April 1     employers will be waived effective      for Businesses document
                          and June 30                  April 1 until June 30.
                                                                                               WCB’s Employer Relief
                                                       Interest and penalties incurred for     Measures
                                                       later payments in March will
                                                       be forgiven.
                                                       Suspending payroll audits until
                                                       further notice unless an employer
                                                       may be eligible for a refund.
COVID-19 Provincial Benefits

  MANITOBA
      Type of Benefit          Basic Eligibility                        Details                           URLs

     RST filing deadline   Small and medium                Deadline extended until June 22,     Bulletin providing notice
     extension             businesses with monthly         2020 without penalty or interest     to RST remitters
                           RST remittances of no           for the retail sales tax, and the
                                                                                                Manitoba press release –
                           more than $10,000.              Health and Post-Secondary
                                                                                                Manitoba Government
                                                           Education Tax Levy (payroll tax)
                           Businesses with quarterly                                            Extends Tax Payment
                           returns with a due date of      Interest will continue to accrue     Filing Deadlines
                           April 20, 2020                  on all outstanding tax debts         for Businesses
                                                           established prior to March
                                                           remittance deadlines.
                                                           If above the $10,000 cap, the
                                                           finance department will work with
                                                           businesses regarding repayment
                                                           flexibility.

     Manitoba Hydro,       All Manitobans unable to        Interest and penalties will not be   Manitoba press release –
     Centra Gas and        pay at this time                charged on amounts owing until       Province Announces over
     Manitoba Public                                       October 1, 2020.                     $100 Million in Support
     Insurance interest                                    Customers will not be                and Relief for Manitoba’s
     and penalty waiver                                    disconnected because of past         Fight Against COVID-19
                                                           amounts owed during this time.       Manitoba Hydro - Our
                                                                                                response to COVID-19

     Provincial income     All taxpayers required to       Deadlines extended until             Manitoba press release –
     tax and corporate     file provincial income tax or   August 31 (subject to further        Province Announces over
     income tax filing     corporate income tax            extension with federal               $100 Million in Support
     and payment                                           governments approval)                and Relief for Manitoba’s
     extensions                                                                                 Fight Against COVID-19

     Provincial student    Provincial student              All mandatory repayments are         Manitoba press release –
     loan repayment        loan borrowers                  suspended under the Manitoba         Student Loan Repayments
     suspension                                            Student Aid Program from             Suspended to Lessen Cost
                                                           April 1 – September 30, 2020         Burden During Pandemic
                                                           Manitoba Student Loans remain        Payment Pause
                                                           interest free                        information

     Workers               Eligible employers for          Eligible employers will receive a    Manitoba press release –
     Compensation          return of premiums:             credit to their account based on     Workers Compensation
     Board surplus                                         20% of their 2019 premium            Board of Manitoba
                           • Must have fulfilled
     premiums refund to      payroll reporting             Premium payments deferred until      Returns $37-Million
     eligible employers,     responsibilities for          the end of May                       Surplus to Provide
     and premium             2019 and paid a WCB                                                Financial Relief to
     payment deferrals                                     No interest and/or penalties until   Employers
                             premium in 2019.
                                                           further notice, and extension of
                             Employers can still                                                WCB’s Response to the
                                                           payroll-reporting deadline until
                             report 2019 payroll                                                COVID-19 Pandemic
                                                           the end of May
                             to receive surplus
                             distribution.
                           • All employers paying
                             premiums are eligible
                             for premium payment
                             deferrals
COVID-19 Provincial Benefits

  MANITOBA continued
      Type of Benefit          Basic Eligibility                     Details                            URLs

     Manitoba Gap         To be eligible,              Each eligible business will receive     Manitoba press release –
     Protection Plan      a business must:             a non-interest bearing forgivable       Province to Provide $120
     (MGPP)                                            loan of $6,000. The loan will be        Million of Support to
                          • be a permanent,
                                                       forgiven on Dec. 31, 2020, if the       Small and Medium-Sized
                            Manitoba-based
                                                       recipient has not received any          Businesses Harmed by
                            business operating
                                                       non-repayable COVID-19 federal          COVID-19
                            in the province of
                                                       supports greater than $6,000.
                            Manitoba                                                           Manitoba Gap Protection
                                                       If the applicant has received, or       Program (MGPP)
                          • have been operational
                                                       receives, benefits under a federal
                            on March 20, 2020,
                                                       COVID program, then the loan will
                            the date the Manitoba
                                                       be added to the recipient’s 2020
                            government declared a
                                                       tax bill.
                            provincewide state of
                            emergency;                 Some businesses may not be
                                                       eligible (even if met criteria above)
                          • be a for profit sole
                                                       as noted on the MGPP page
                            proprietor, partnership,
                            corporation, or co-        Application can be completed here
                            operative;
                                                       Application deadline is July 31,
                          • have temporarily           2020 (subject to change)
                            ceased or curtailed
                            operations as a result
                            of a COVID-19 public
                            health order and have
                            been harmed by the
                            health order;
                          • be registered and in
                            good standing with
                            the Companies Office
                            and possess a valid
                            Business Number;
                          • have not qualified for
                            federal government
                            COVID-19 grant
                            support; and
                          • have an email address
                            and a bank account.

     Manitoba Summer      Businesses that employ       Employers can receive a $7 per          Manitoba’s Information
     Student Recovery     Manitoba students            hour wage subsidy , up to a             for Businesses – Manitoba
     Jobs Program         aged 15 to 29, with an       maximum of $5,000 per student           Summer Student
                          employment period from                                               Recovery Jobs Program
                                                       Employers will be reimbursed at
                          May 1 to September 4
                                                       the end of the employment period,       Manitoba press release –
                          Program covers five          upon proof of payment of student        Province Announces up to
                          students per business        wages                                   $120 Million for Manitoba
                                                       Initial priority will be given to em-   Summer Student
                                                       ployers who do not qualify for the      Recovery Plan
                                                       various federal government assis-       Manitoba Summer
                                                       tance programs                          Student Recovery Jobs
                                                       Applications can be                     Program
                                                       completed here
COVID-19 Provincial Benefits

  MANITOBA continued
      Type of Benefit           Basic Eligibility                          Details                            URLs

     Seniors Economic      Eligible if:                      Provides a $200 one-time,               Seniors Economic
     Recovery Credit                                         refundable tax credit to Manitoba       Recovery Credit
                           • Aged 65+ in 2020
                                                             seniors, intended to help offset
                           • Live in Manitoba in                                                     Information and Support
                                                             additional costs due to COVID-19
                             2020                                                                    for Manitobans
                                                             such as grocery deliveries and
                           • File income tax returns         technology to stay connected with
                             as a Manitoba resident          loved ones
                                                             Cheque automatically mailed to
                                                             address on 2018 tax return
                                                             If address changed, notify
                                                             Manitoba Finance by
                                                             May 12, 2020
                                                             Seniors who became a resident
                                                             of Manitoba after 2018 will not
                                                             receive a cheque but will be able to
                                                             claim the credit when they file their
                                                             2020 income tax return.

     Temporary Child       Eligible if:                      A new $3,000 grant to help              Temporary
     Care Services Grant                                     childhood educators begin               Child Care Grant
                           • Existing Child Care
                                                             independently offering childcare
                             Assistant or Early Child
                                                             services in their homes or
                             Educator
                                                             communities.
                           • Identify and secure
                                                             Application available here
                             appropriate space for
                             providing care
                           • Complete and meet
                             safety assessment
                             criteria
                           Confirmation of enrolment
                           of children of critical service
                           workers required prior to
                           payment

     Employment            Manitoba employers                Temporary exemption to                  Employment Standards
     Standards                                               employment standards to allow           Regulation Temporary
     Regulation                                              employers more time to recall           Exemption
     Temporary                                               laid off employees as a result of
     Exemption                                               COVID-19 prior to it being deemed
                                                             a termination.
                                                             Exemption ends on the day on
                                                             which the declaration of a state
                                                             of emergency was declared
                                                             under The Emergency Measures
                                                             Act concerning COVID-19 is
                                                             terminated
COVID-19 Provincial Benefits

  MANITOBA continued
      Type of Benefit          Basic Eligibility                 Details                             URLs

     Manitoba             Students                 Government will now match each          Manitoba press release –
     Scholarship and                               dollar a university or college raises   Province Supporting
     Bursary Initiative                            for the next school year (instead of    Students, Post-secondary
     (MSBI) - increased                            one dollar for every two raised)        institutions with Increased
     funding for 2020-                             Increases financial supports amid       Bursary Funding
     21 academic year                              fundraising challenges faced by
                                                   post-secondary institutions due to
                                                   the pandemic

     Reduced Vehicle      Families with            Reduction in registration               Manitoba government to
     Registration Fees    owned vehicles           fee by 10%                              lower vehicle registration
                                                                                           fees by 10 per cent
COVID-19 Provincial Benefits

  ONTARIO
      Type of Benefit              Basic Eligibility                        Details                              URLs

     Guaranteed Annual         Qualifiying low income         Doubling the maximum payment             Ontario’s Action Plan:
     Income System             seniors:                       for 6 months, to $166 per month          Responding to COVID‑19
     (GAINS) payment                                          for individuals, and $332 per
                               • Aged 65+                                                              Ontario Guaranteed
     increase                                                 month for couples
                               • Lived in Ontario for the                                              Annual Income System
                                                              Beginning in April (first payment        payments for seniors
                                 past 12 months or for a
                                                              on April 24, 2020) and ending
                                 total of 20 years since                                               COVID-19: Support for
                                                              September
                                 turning 18                                                            people
                               • Canadian resident for
                                 10 years or more
                               • Receive OAS pension
                                 and GIS payments
                               • Have an annual private
                                 income of up to $1,992
                                 if you are a single senior
                                 or up to $3,984 if you
                                 are a senior couple.
                               • Must file your return
                                 before April 30, every
                                 year
                               • Complete GIS
                                 application and send it
                                 to your nearest Service
                                 Canada Office

     Family support            Qualifying parents             One-time $200 payment per child up       Ontario’s Action Plan:
                                                              to 12 years old to help offset cost of   Responding to COVID‑19
                                                              buying materials to support children’s
                                                                                                       Ontario Government
                                                              learning while away from school
                                                                                                       Supports Families in
                                                              One-time $250 payment per child          Response to COVID-19
                                                              with special needs, aged 0-21
                                                                                                       Ontario.ca - “Get support
                                                              including kids enrolled in private
                                                              schools                                  for families”

                                                              No income cap for this program
                                                              Application can be completed here

     Ontario Student           Provincial student loan        Six months of principal and              Ontario’s Action Plan:
     Assistance Program        borrowers                      interest accrual payment deferral,       Responding to COVID‑19
     (OSAP) – student                                         in coordination with the federal
                                                                                                       OSAP: Ontario Student
     loan payment                                             government’s measures
     deferral                                                                                          COVID-19 support for
                                                              No repayments required from
                                                                                                       people
                                                              March 30 – September 30, 2020

     Electricity cost relief   Eligible residential, farm,    Increase to electricity cost             Ontario’s Action Plan:
     & off-peak pricing        and small business             relief programs                          Responding to COVID‑19
                               consumers
                                                              Electricity prices set for time-of-      Oeb.ca - COVID-19 -
                                                              use customers at the lowest rate         Off-peak electricity pricing
                                                              (known as the off-peak price) for        extended to May 31, 2020
                                                              24 hours a day from March 24 up to
                                                                                                       COVID-19 support for
                                                              and including May 31, 2020
                                                                                                       people
                                                              The off-peak price of 10.1 ¢/kWh
                                                              will be automatically applied to bill
COVID-19 Provincial Benefits

  ONTARIO continued
      Type of Benefit          Basic Eligibility                       Details                             URLs

     Low‑income Energy    Qualifying low-income          Expanded eligibility for LEAP           Ontario’s Action Plan:
     Assistance Program   individuals based on                                                   Responding to COVID‑19
                                                         Ensuring electricity and natural gas
     (LEAP)               household after tax income
                                                         services are not disconnected for       COVID-19: Support
                          and the number of people
                                                         non-payment during COVID-19             for people
                          living in home
                                                         If behind on bills or in arrears        Low-income Energy
                          • Received LEAP
                                                         (facing service disconnection),         Assistance Program
                            assistance within past
                                                         may qualify for up to $500 for
                            few years
                                                         electricity bills (up to $600 if home
                          • Receiving OESP               heated electrically) and $500 for
                            assistance                   natural gas bills
                          Eligibility chart can be       Waiving all reconnection fees
                          found here

     Employer Health      Eligible private-sector        Retroactive temporary increase          Ontario’s Action Plan:
     Tax (EHT)            employers with annual          to the EHT exemption from               Responding to COVID‑19
     exemption            payrolls of up to $5 million   $490,000 to $1 million for 2020
                                                                                                 Annex: Details of Tax
                                                         Maximum relief would increase by        Measures
                                                         up to $9,945 per eligible employer
                                                                                                 COVID-19: Support for
                                                         Five-month relief period for Ontario    businesses
                                                         businesses who are unable to file or
                                                                                                 Ministry of Finance -
                                                         remit their provincial taxes on time
                                                         due to their special circumstances      Employer Health Tax
                                                         caused by COVID-19 (Until August
                                                         25, 2020)

     Regional             Eligible businesses that       10% refundable corporate income         Ontario’s Action Plan:
     Opportunities        construct, renovate,           tax credit                              Responding to COVID‑19
     Investment Tax       or acquire qualifying
                                                         Credit available for expenditures       Annex: Details of Tax
     Credit               commercial and industrial
                                                         in excess of $50,000, up to             Measures
                          buildings in designated
                                                         $500,000
                          regions of the province                                                COVID-19 support for
                                                         Qualifying investments would be         business
                                                         eligible expenditures for capital
                          CCPCs that make                property included in Class 1 and
                          qualifying investments that    Class 6
                          become available for use
                                                         Supports regions lagging in
                          on or after March 25, 2020
                                                         employment growth (below
                          in specified regions
                                                         provincial average)
COVID-19 Provincial Benefits

  ONTARIO continued
      Type of Benefit                  Basic Eligibility                      Details                             URLs

     Interest and penalty          All businesses that are      Five-month interest and                 Ontario’s Action Plan:
     relief on provincially        required to file returns     penalty-free period to make             Responding to COVID‑19
     administered taxes:           and make remittances for     payments for certain provincially
                                                                                                        COVID-19: Support for
     - Employer Health Tax        these programs               administered taxes, from
                                                                                                        businesses
     - Tobacco Tax                                             April 1 – August 31, 2020
     -Fuel Tax                                                                                         Interest and Penalty Relief
     - Gas Tax                                                  No supporting documentation
                                                                                                        for Businesses
     - Beer, Wine & Spirits Tax                                required and not required to advise
     - Mining Tax                                               Ontario Ministry of Finance
     - Insurance Premium Tax
     - International Fuel Tax
     - Retail Sales Tax on
        Insurance Contracts
        and Benefit Plans
     - Race Tracks Tax

     Education property            Municipalities (indirectly   Deferring the June 30, 2020             Ontario’s Action Plan:
     tax remittance                property taxpayers)          quarterly remittance of education       Responding to COVID‑19
     deferral                                                   property tax to school boards by
                                                                                                        COVID-19: support for
                                                                90 days.
                                                                                                        business
                                                                Allows municipalities to introduce
                                                                measures to defer property tax
                                                                payments for property taxpayers

     Deferral of                   Employers covered by         Payment and reporting deferral for      Ontario’s Action Plan:
     Workplace Safety              WSIB insurance, or pay       6 months until August 31, 2020          Responding to COVID‑19
     and Insurance                 WSIB for costs of claims
                                                                No interest accrual or penalties will   Businesses: WSIB
     Board (WSIB)                  (“Schedule 1” & “Schedule
                                                                be charged during this period           financial relief package
     premiums                      2” employers)
COVID-19 Provincial Benefits

  ONTARIO continued
      Type of Benefit          Basic Eligibility                        Details                          URLs

     Ontario-Canada       Commercial property               Forgivable loan where the           Ontario Provides
     Emergency            owners experiencing               government pays 50% of the rent     Urgent Relief for Small
     Commercial Rent      rent shortfalls because                                               Businesses and Landlords
                                                            Tenant pays 25% and landlord
     Assistance Program   their small business
                                                            covers remaining 25%                Ontario-Canada
     (OCECRA)             tenants have been heavily
                                                                                                Emergency Commercial
                          impacted by COVID-19
                                                                                                Rent Assistance Program
                          Property owner eligibility:
                          • Required to reduce the
                            rental costs of small
                            business tenants for
                            April, May and June by
                            at least 75%
                          • Commit to a
                            moratorium on eviction
                            for three months
                          Eligible Tenants;
                          • Pays monthly rents not
                            exceeding $50,000
                          • Generates no more than
                            $20 million in gross
                            annual revenues
                          • Non-essential
                            business that has
                            temporarily closed, or
                            is experiencing a 70%
                            drop in revenues or a
                            non-profit or charity

     Temporary            Frontline staff working           Additional $4/hour wage on top of   Ontario Supporting
     pandemic pay for     during the COVID-19               existing hourly wages               Frontline Heroes of
     frontline workers    outbreak, including                                                   COVID-19 with
                                                            Additional $250 lump sum
                          workers in:                                                           Pandemic Pay
                                                            payment each month for next four
                          • Long-term care homes            months if employee works over       Pandemic Pay Provides
                                                            100 hours each month                Support for Frontline
                          • Retirement homes
                                                                                                Workers Fighting
                          • Emergency shelters                                                  COVID-19
                          • Supportive housing
                          • Social services
                            congregate care
                            settings
                          • Correction institutions
                          • Youth justice facilities
                          • Home and community
                            care
                          • Hospitals (some
                            workers)
                          A full list of eligible workers
                          can be found here
COVID-19 Provincial Benefits

  QUEBEC
      Type of Benefit          Basic Eligibility                    Details                             URLs

     Tax filing and       Certain partnership         Deadline to file Partnership             COVID-19 – Relief
     payment deadlines    information returns         Information Return (form TP-             Measures for Individuals
     deferrals -                                      600-V) for 2019 extended to              and Businesses
     Partnerships                                     May 1, 2020
                                                                                               COVID-19: FAQ
     (Deferral now
     closed as of
     May 1, 2020)

     Tax filing and       Corporations whose tax      Deadline for filing income tax           COVID-19 – Relief
     payment deadlines    installment or tax is due   returns extended to June 1, 2020         Measures for Individuals
     deferrals -          between March 17, 2020      for corporations whose deadline          and Businesses
     Corporations         and August 31, 2020         would otherwise be during the
                                                                                               COVID-19: FAQ
                                                      period March 17, 2020 and ending
                                                      May 31, 2020
                                                      Deadline to pay tax balances
                                                      owing during the period March
                                                      17, 2020 and ending August 31,
                                                      2020, is extended to September
                                                      1, 2020

     Tax filing and       Individuals                 Deadline for filing income tax returns   COVID-19 – Relief
     payment deadlines                                extended to June 1, 2020 for             Measures for Individuals
     deferrals -                                      individuals whose deadline would         and Businesses
     Individuals                                      otherwise be April 30, 2020
                                                                                               COVID-19: FAQ
                                                      Deadline for filing income tax
                                                      returns remains at June 15, 2020
                                                      for individuals whose deadline
                                                      would otherwise be June 15, 2020
                                                      Deadline for filing income tax
                                                      returns extended to June 1, 2020
                                                      for deceased individuals who died
                                                      before December 1, 2019
                                                      Deadline to pay tax balances
                                                      owing extended to September 1,
                                                      2020
                                                      June 15, 2020 installment payments
                                                      extended to September 1, 2020

     Tax filing and       Trusts (other than SIFTs)   Deadline for filing income tax           COVID-19 – Relief
     payment deadlines                                returns extended to May 1, 2020          Measures for Individuals
     deferrals – Trusts                               for most trusts                          and Businesses
                                                      Deadline to pay tax balances for         COVID-19: FAQ
                                                      2019 tax year extended to
                                                      September 1, 2020
                                                      June 15, 2020 installment
                                                      payments extended to
                                                      September 1, 2020
COVID-19 Provincial Benefits

  QUEBEC continued
      Type of Benefit            Basic Eligibility                     Details                           URLs

     Mining tax payment      Companies that pay mining   Deadline to pay tax balance            COVID-19 – Relief
     deferral                tax                         and installments extended to           Measures for Individuals
                                                         September 1, 2020                      and Businesses

                                                                                                COVID-19: FAQ

     Logging tax deferral    Companies that pay          Deadline to pay logging tax in         COVID-19 – Relief
                             logging tax                 respect of forest operations that      Measures for Individuals
                                                         would otherwise be payable in the      and Businesses
                                                         period beginning March 17, and
                                                         ending August 31, 2020 is
                                                         extended to September 1, 2020          COVID-19: FAQ

     QST tax filing and      Taxpayers who pay QST       Deadline for remitting QST             COVID-19 – Relief
     payment deferral                                    extended to June 30, 2020 for          Measures for Individuals
                                                         statements produced from March         and Businesses
                                                         27 to June 1, 2020
                                                                                                COVID-19: FAQ
                                                         Same applies for installment
                                                                                                Quebec.ca - Situation
                                                         payments
                                                                                                of the coronavirus
                                                         Filing deadline extended to June       (COVID-19) in Québec
                                                         30, for QST returns and payments
                                                         respecting the March 31, April 30,
                                                         and May 31 remittances
                                                         No interest or penalties

     Tax filing and          Registered charities        Deadline for filing the Registered     COVID-19 – Relief
     payment deadlines                                   Charities and Other Donees             Measures for Individuals
     deferrals – Charities                               Information Return (TP-985.22)         and Businesses
                                                         extended to December 31, 2020
                                                                                                COVID-19: FAQ
                                                         for registered charities required to
                                                         file no later than between March
                                                         17 and December 30, 2020
                                                         Applies to other donees required
                                                         to file form TP-985.22-V

     Provincial student      All Aide financière aux     No payments required for the next      Quebec.ca - Repayment of
     loan repayment          études clients              6 months                               a student loan
     suspension                                          No interest will be calculated or
                                                         added to student loan

     Hydro-Québec            All customers               Administration charges for             COVID-19 -
     administration                                      unpaid bills will not apply until      Hydro-Québec
     charge relief &                                     further notice
     payment deferral                                    Customers unable to pay bills will
                                                         not be penalized
                                                         Payment deferral can be arranged,
                                                         and power will not be cut off for
                                                         non-payment
COVID-19 Provincial Benefits

  QUEBEC continued
      Type of Benefit              Basic Eligibility                         Details                           URLs

     Concerted                 Businesses whose                 Loan guarantee or loan from          Investiessement Quebec –
     temporary action          liquidity is affected by         Investissement Québec (minimum       Concerted temporary
     program for               repercussions of COVID-19        amount is $50,000)                   action program for
     businesses (PACTE)        • Must demonstrate that          Designed to shore up business’s      businesses
                                 financial structure offers     working capital
                                 realistic prospects for
                                                                Available to businesses operating
                                 profitability
                                                                in Québec (including cooperatives
                               • Cannot be under                and other social economy
                                 the protection of the          enterprises)
                                 companies’ Creditors
                                                                Applications reviewed on a
                                 Arrangement Act
                                                                case-by-case basis
                                 or Bankruptcy
                                 Insolvency Act

     Temporary Aid for         Workers aged 18 or over          Lump-sum amount of $1,146            Quebec.ca - Temporary
     Workers Program           who must self-isolate            for 14 days of isolation             Aid for Workers Program
     (closed April 10, 2020)   and cannot earn all their        ($573 per week)
                               work income, and are not
                               eligible for another financial
                               assistance program (such
                               as E.I.)

     Bonuses for full-         Quebec hospital workers          Will receive an additional           COVID-19 Pandemic -
     time health care          who fit the following job        $100 a week                          Premier François Legault
     workers                   categories:                                                           announces bonuses for
                                                                Additional $200 more for two
                               • Nurses;                        consecutive weeks of fulltime work   full-time health care
                                                                in CHSLD hot zoned areas ($400       workers fighting the virus
                               • Clinicians and
                                                                more after four weeks).
                                 auxiliaries;
                                                                If someone transfers from a ‘cold
                               • Respiratory therapists;
                                                                zoned area’ to a ‘hot zoned area’
                               • Beneficiary attendants;        the government will provide an
                               • Health and social              additional $2,000/month added to
                                 service assistants;            the other bonuses

                               • Service attendants;
                               • Maintenance
                                 attendants.
                               Must be working full time
COVID-19 Provincial Benefits

  QUEBEC continued
      Type of Benefit          Basic Eligibility                     Details                       URLs

     Incentive Program     Individuals working         Makes up difference between the    Incentive Program to
     to Retain Essential   essential service jobs      Canada Emergency Response          Retain Essential Workers
     Workers (IPREW)       during the COVID-19         Benefit (CERB) and eligible        (IPREW)
                           pandemic (part-time or      individuals wages.
                                                                                          COVID-19: FAQ for
                           full-time)
                                                       Applications begin May 19          Individuals
                           Cannot be receiving CERB
                                                       $100 for each week ($400
                           for the week to qualify
                                                       per month) of qualifying work
                           Receiving gross wages of    beginning March 15, 2020 up to
                           $550 or less per week       maximum of 16 weeks
                           Need annual employment      Payments made every 2 weeks
                           income of at least $5,000   starting May 27, 2020
                           for 2020
                                                       Can apply here
                           Total annual income of
                           no more than $28,600
                           for 2020
                           Be at least 15 years old
                           Resident of Quebec on
                           December 31, 2019 and
                           plan to reside in Quebec
                           throughout 2020

     Non-subsidized        Childcare centres           Increasing the financing of        Non-subsidized childcare
     childcare services                                $5.95 per day to $10.10 per        services
                                                       day for each seat for cold zones
                                                       beginning May 11, 2020, and hot
                                                       zones on May 25, 2020
                                                       Increased aid will apply until
                                                       June 19, 2020
COVID-19 Provincial Benefits

  NEWFOUNDLAND AND LABRADOR
      Type of Benefit           Basic Eligibility                     Details                             URLs

     Compensation           Private-sector employers    Compensation for private sector         Gov.nl.ca - Provincial
     for workers in         (to pay affected            employers to ensure continuation        Government to Provide
     COVID-19 isolation     employees)                  of pay for employees required to        Compensation to Workers
                                                        self-isolate                            in COVID-19 Self-Isolation
                                                        Employees should retain                 COVID-19- Business
                                                        documents regarding their travel        Supports
                                                        to facilitate reimbursement

     Provincial student     Students with               No repayments required for the          Gov.nl.ca - Provincial
     loan repayment         provincial loans            next 6 months, effective March 30       Government Announces
     suspension                                         – September 30, 2020                    Temporary Suspension of
                                                        No interest will accrue during this     Repayment of Provincial
                                                        period (provincial government           Portion of Student Loans
                                                        does not charge interest)
                                                        No application necessary for
                                                        repayment suspension

     Financial support      Childcare centres,          Funding to regulated childcare          Gov.nl.ca - Minister Warr
     for childcare sector   family childcare homes, &   centres and family childcare homes      Announces Financial
     (Closed as of April    families with children in   at childcare subsidy program rates      Supports for Child Care
     30, 2020)              childcare                   for all licensed spaces, to ensure      Sector (March 22, 2020)
                                                        families do not have to pay fees
                                                                                                COVID-19 Business
                                                        during closure period (in place until
                                                                                                Supports
                                                        April 30, and will be reassessed if
                                                        closures still in place at that time)
                                                        Reimbursement for any fees paid
                                                        after childcare closure date from
                                                        provider (March 17 for childcare
                                                        centres & March 19 for family
                                                        childcare homes)
                                                        Assistance in place until
                                                        April 30, 2020

     Fuel Tax Exemption     Fuel Tax Exemption Permit   Expiry date has been extended           Gov.nl.ca - Public
     Permits extended       holders                     from March 31 to June 30, 2020          Advisory: Deadline
                                                                                                Extended for Fuel Tax
                                                                                                Exemption Permits
                                                                                                (March 30, 2020)
                                                                                                COVID-19 Business
                                                                                                Supports

     Aquaculture            Aquaculture licence         All current existing aquaculture        Gov.nl.ca - Public
     licences extended      holders                     licences extended from March 31         Advisory: Deadline
                                                        to May 31, 2020                         Extended for Current
                                                                                                Aquaculture Licences
                                                                                                (April 3, 2020)
                                                                                                COVID-19 Business
                                                                                                Supports
COVID-19 Provincial Benefits

  NEWFOUNDLAND AND LABRADOR continued
      Type of Benefit          Basic Eligibility                  Details                           URLs

     Eviction             Tenants of rental         Tenants of rental properties cannot    Gov.nl.ca - Urgent
     suspensions          properties                be evicted if they have lost income    Legislative Sitting
                                                    resulting from COVID-19 and            Supports Social and
                                                    cannot pay rent                        Economic Well-Being of
                                                                                           Newfoundlanders and
                                                                                           Labradorians
                                                                                           (March 26, 2020)

     Newfoundland and     Businesses with liquor    NLC will waive license fees for the    Provincial Government
     Labrador Liquor      licenses                  2020-21 fiscal year                    Announces Changes
     Corporation (NLC)                              Waving warehousing service fees        at the Newfoundland
     fee waivers                                    for microbreweries with annual         and Labrador Liquor
                                                    production of 1,000 hectoliters        Corporation that will
                                                    or less                                Support Local Business

                                                    Increase in product commission         COVID-19 > Business
                                                    discounts for craft breweries,         Supports
                                                    wineries, distilleries and cideries
                                                    producing 1,000 hectoliters or less
                                                    to 55% for non-NLC distributed
                                                    products

     Innovation           Businesses with a         Deferral of loan payments under        Provincial Government
     and Business         Innovation and Business   the Innovation and Business            Announces Support for
     Investment           Investment Corporation    Investment Corporation’s Business      Businesses Impacted by
     Fund Loans           loan                      Investment Fund for six months         COVID-19
                                                                                           COVID-19 > Business
                                                                                           Supports

     Hiring eligibility   Eligible Research and     Salary support for up to six           Provincial Government
     and cost coverage    Development projects      positions may be considered for        Announces Support for
     for commercial                                 eligible commercial R&D projects       Businesses Impacted by
     Research and                                   May include existing or                COVID-19
     Development                                    new employees                          COVID-19 > Business
     projects increased
                                                    Temporary policy pertains to           Supports
                                                    applications approved between
                                                    April 1 and September 30, 2020
                                                    Eligible costs temporarily increased
                                                    from 50% to 75% coverage until
                                                    September 30, 2020

     Vegetable            Commercial vegetable      Doubling the number of accepted        Public Advisory:
     Transplant Program   producers                 applicants for the Vegetable           Vegetable Transplant
     Expansion                                      Transplant Program                     Program Expanding to
                                                    Priority will be given to farmers      Provide More Assistance
                                                    who demonstrated strong                to Farmers during
                                                    compliance with the 2019               Pandemic
                                                    program.                               COVID-19 > Business
                                                                                           Supports
COVID-19 Provincial Benefits

  NEWFOUNDLAND AND LABRADOR continued
      Type of Benefit           Basic Eligibility                      Details                           URLs

     Changes to tax         Applicable taxpayers          International Fuel Tax Agreement      Gov.nl.ca - Changes
     return filing                                        returns for Q1 previously due on      Made to Tax Return Filing
     deadlines                                            April 30 are now due and payable      Deadlines and Remission
     • International Fuel                                 on June 1, 2020                       of Interest and Penalties
        Tax Agreement                                     All other tax returns falling under
        returns (Q1)                                      the Revenue Administration Act
     • Other applicable                                   and Regulations, which would
       returns:                                           otherwise be due March 20, 2020
        • Gasoline Tax
        • Carbon Tax

     Remission of           Taxpayers prevented from      Remission of interest and penalties   Gov.nl.ca - Changes
     interest and           making a payment due to       granted on a case-by-case basis       Made to Tax Return Filing
     penalties              COVID-19                                                            Deadlines and Remission
                                                          Requests should be submitted by
                                                          e-mailing to taxadmin@gov.nl.ca       of Interest and Penalties
                                                          Requests must be submitted to
                                                          the government

     Changes to             Individuals with provincial   CRA will send refunds and GST         Gov.nl.ca - Provincial
     defaulted student      student loans in default      credits directly to individuals       Government Announces
     loan account           and who file income tax       instead of the Provincial             Changes to Defaulted
     collections            returns with CRA from         Government                            Student Loan Account
                            April 9, 2020 to September                                          Collections
                                                          Automatic pause for
                            30, 2020 resulting in a
                                                          eligible individuals
                            “refund”
COVID-19 Provincial Benefits

  NEW BRUNSWICK
      Type of Benefit             Basic Eligibility                       Details                               URLs

     New Brunswick            Workers or self-employed     One-time $900 benefit for workers           March 24 - Update on
     Workers Emergency                                     or self-employed who have lost              COVID-19
     Income Benefit                                        their job due to state of emergency
                                                                                                       March 24 - Update on
     (closed April 9, 2020)                                (age 18 or older, resident of New
                                                                                                       COVID-19
                                                           Brunswick)
                                                                                                       March 26 - Seven new
                                                           Must have lost job, laid off, or lost all
                                                                                                       cases of COVID-19;
                                                           revenues on or after March 15th
                                                                                                       financial support for
                                                           Income from employment, self-               impacted workers and
                                                           employment, or EI must have been            businesses
                                                           at least $5,000 in the last
                                                           12 months or last calendar year             The New Brunswick
                                                                                                       Workers Emergency
                                                           Must have applied (or plan to)              Income Benefit
                                                           for benefits through Federal
                                                           Government                                  REVISED / Fifteen new
                                                                                                       cases of COVID-19
                                                           Payment administered through the
                                                           Canadian Red Cross                          Measures to assist in
                                                                                                       preventing spread of
                                                           Bridge between loss of                      COVID-19; two new cases
                                                           employment or close of business
                                                           after March 15, to when the
                                                           federal benefit comes into effect
                                                           Applications closed on April 9,
                                                           2020

     WorkSafeNB               Employers                    Deferral of premiums for 3 months           March 26 - Seven new
     premium deferral                                      from March, April and May                   cases of COVID-19;
                                                           Interest rate will be reduced to            financial support for
                                                           0% to align with 3-month deferral           impacted workers
                                                           (normally prime plus 3 per cent)            and businesses
                                                                                                       COVID-19 Guidance for
                                                                                                       Businesses

     Government of            Businesses with              Case-by-case principal and                  March 26 - Seven new
     New Brunswick            government loans             interest payment deferral,                  cases of COVID-19;
     loan deferrals                                        for up to 6 months                          financial support for
                                                           Request made to government                  impacted workers and
                                                           department that issued loan                 businesses
                                                                                                       COVID-19 Guidance for
                                                                                                       Businesses

     New Brunswick            Small businesses             Small business owners can apply             COVID-19 Guidance for
     Small Business           employing 1 to 49            for loans up to $100,000                    Businesses
     Emergency Working        employees, with sales less
                                                           Will not be required to pay                 Government of New
     Capital Program          than $10 million
                                                           principal on loans for up to 12             Brunswick Small Business
                                                           months                                      Emergency Working
                                                           Not required to pay interest for first      Capital Program
                                                           6 months, after becomes 4% per
                                                           annum
                                                           Applications to be made to here
COVID-19 Provincial Benefits

  NEW BRUNSWICK continued
      Type of Benefit          Basic Eligibility                     Details                         URLs

     Opportunities NB’s    Private company             Working capital in excess of         COVID-19 Guidance for
     COVID-19 Working      employers                   $100,000, up to a maximum of         Businesses
     Capital Loans                                     $1,000,000 is available
                           Been in business for at                                          Opportunities NB’s
                           least 24 months             Will not be required to pay          COVID-19 Working
                                                       principal on loans for up to         Capital Loans
                           Must have employees
                                                       12 months
                           Not publicly traded
                                                       Not required to pay interest (4%)
                                                       for first 6 months
                                                       After 12 months, loan balance
                                                       including capitalized interest
                                                       from the first 6 months will be
                                                       amortized over 48 blended
                                                       principal and interest payments
                                                       (max term of 5 years)
                                                       Applications to be made to
                                                       Opportunities NB

     Late penalties on     Businesses with             Business property taxes must         COVID-19 Guidance
     property taxes        property taxes              be paid by May 31, however late      for Businesses
     waived                                            penalties will be reviewed on
                                                                                            Business Property Tax
                                                       a case-by-case basis if due to
                                                                                            Penalty Relief Program
                                                       undue financial challenges such as
                                                       COVID-19

     Emergency Bridging    Vulnerable post-secondary   One-time payment of up to            Four new cases of
     Fund for Vulnerable   students                    $750/student                         COVID-19, assistance for
     Post-Secondary                                    Eligible students who demonstrate    post-secondary students
     Students                                          a financial gap in meeting their
                                                       basis needs
                                                       Assessed on a case-by-case basis
                                                       To be eligible, cannot qualify for
                                                       the $900 provincial emergency
                                                       fund as of March 30
                                                       To be eligible, cannot access
                                                       money through student loans,
                                                       EI, personal savings, or other
                                                       COVID-19 financial assistance
                                                       programs

     Electricity bill      NB Power customers          Disconnections for non-payment       NB Power – Supporting
     payment deferrals                                 have been suspended                  our customers
     and suspension of                                 Bill payments for residential,
     disconnections for                                seasonal and small business
     non-payment                                       customers deferred for up to 90
                                                       days for impacted customers
                                                       Interest waived for past due
                                                       balances and late payment
                                                       charges issued after March 19,
                                                       2020 for impacted customers
COVID-19 Provincial Benefits

  PRINCE EDWARD ISLAND
      Type of Benefit          Basic Eligibility                        Details                             URLs

     Employee Gift         Employers who have             $100 Sobeys gift card to any            Province announces
     Card Program          issued an ROE to layoff        employee living and working in          additional supports for
     (in partnership       1 or more employees as         PEI, who has been laid off as a         individuals and families
     with Sobeys)          a result of COVID-19,          result of COVID-19
                                                                                                  Employee Gift Card
                           between April 15 – 30,
                                                          Issued by employer                      Program
                           2020

     COVID-19 Income       Individuals who lost their     One-time taxable lump sum               COVID-19 Income
     Support Fund          job or were laid off on or     payment of $750, effective              Support Fund
     (closed April 30,     after March 13, 2020 due       March 13, 2020
                                                                                                  COVID-19 Income
     2020)                 to the state of emergency
                                                          Earned a minimum of $5,000              Support Fund Frequently
                           Individuals whose E.I.         gross earnings in the last              Asked Questions
                           benefits have expired and      12 months or calendar year
                           have no job to return to due
                                                          Lost primary source of income
                           to the state of emergency
                                                          Individuals must be 18 years
                           Self-employed individuals
                                                          of age or older and resident
                           who have lost all revenues
                                                          of PEI for tax purposes as of
                           through self-employment
                                                          December 31, 2019
                           on or after March 13,
                           2020 due to the state
                           of emergency and have
                           not already accessed the
                           Emergency Income Relief
                           for the Self-Employed, and
                           have applied for support
                           through the Federal
                           government (E.I. or CERB)

     COVID-19 Special      Individuals not eligible for   Up to $1,000 for Islanders who          COVID-19 Special
     Situation Fund for    other federal or provincial    have experienced urgent income          Situation Fund for
     individuals           funding support                loss as a result of COVID-19            individuals
     (closed May 8,        Over the age of 16, not        Eligibility period from March 16 to
     2020)                 eligible for EI, and a PEI     June 16, 2020
                           resident for tax purposes
                           as of December 31, 2019

     Emergency Income      Self-employed individuals      Maximum of $500 per week for            Emergency Income Relief
     Relief Fund for the                                  period of March 16-29, 2020             Fund for the self-employed
     self-employed                                        Business income must have been
     (closed as of                                        declared on most recent tax return,
     April 30, 2020)                                      must be primary source of income,
                                                          able to demonstrate financial
                                                          losses as a result of COVID-19,
                                                          not be EI eligible or receiving other
                                                          income support
COVID-19 Provincial Benefits

  PRINCE EDWARD ISLAND continued
      Type of Benefit          Basic Eligibility                       Details                           URLs

     Temporary Rental     Eligible tenants               Up to $1,000 per household to          COVID-19 Supports for
     Assistance Benefit                                  help cover the cost of rent for a      Renters and Landlords
                                                         3-month period ($500 in first
                                                                                                Temporary Rental
                                                         month, $250 in the following
                                                                                                Assistance Benefit
                                                         2 months)
                                                         Payment made directly to
                                                         landlords of eligible tenants
                                                         Must be in receipt of or applying
                                                         for EI or the CERB as a result of
                                                         COVID-19 (for students, this
                                                         criteria is waived)
                                                         Must rent primary residence in
                                                         PEI and rent cannot be subsidized
                                                         for any other government
                                                         program, or assisted by othering
                                                         funding sources such as a non-
                                                         governmental organization, non-
                                                         profit organization
                                                         Must be a resident of PEI
                                                         (provincial health number required
                                                         to demonstrate residency)

     Emergency Relief     Employers in order to assist   Financial support to employers to      Emergency Relief -
     Worker Assistance    employees (private sector      assist employed workers who have       Worker Assistance
     Program              or non-profit)                 been impacted by reduced hours         Program
     (closed as of                                       as a result of COVID-19
     April 30, 2020)                                     $250 per week for each
                                                         employed worker with a reduction
                                                         of at least 8 hours per week,
                                                         during the 2-week period from
                                                         March 16-29, 2020

     Emergency Working    Existing small businesses      Working capital loans of up to         Emergency Working
     Capital Financing    that registered to conduct     $100,000 per company                   Capital Financing
                          business within PEI, with
                                                         Fixed interest rate of 4% to assist
                          revenues in PEI, with a
                                                         with operating costs (payroll, rent,
                          satisfactory credit rating
                                                         utilities, etc.)
                          and no defaulted debt (no
                          start-ups)                     Principal and interest payments
                                                         deferred for 12 months
                                                         Balance paid over 5 years (starting
                                                         1 year after first disbursement)

     Property tax & fee   Property taxpayers             Payments deferred until December       Province provides
     payment deferral                                    31, 2020                               COVID-19 economic
                                                         Interest relief for tax year 2020      update, confirms property
                                                         including all past due amounts         tax relief
COVID-19 Provincial Benefits

  PRINCE EDWARD ISLAND continued
      Type of Benefit          Basic Eligibility                      Details                          URLs

     COVID-19 Special      Businesses, community        Experienced urgent income loss        COVID-19 Special
     Situation Fund for    groups and non-              as a result of COVID-19 and are       Situation Fund for
     businesses and        government organizations     not eligible for other federal and    businesses and
     organizations                                      provincial funding support            organizations
     (closed as of April                                Eligibility period from March 16 to
     15, 2020)                                          April 15, 2020
                                                        Businesses must have declared
                                                        business income on must recent
                                                        tax return
                                                        Community groups and non-
                                                        government organizations must
                                                        have been operating in PEI as of
                                                        December 31, 2019
                                                        Closed as of April 15, 2020

     Commercial            Landlords who defer          Up to $50,000 per landlord and        Province announces
     Lease Rent            rent payments for their      $15,000 per tenant in financial       rental support measures
     Deferral Program      commercial tenants for       assistance if rent cannot be
                                                                                              Commercial Lease Rent
     / COVID-19 Small      three months (May – July)    recovered
                                                                                              Deferral Program
     Business Rental                                    Closed as of April 30, 2020
     Deferral Guarantee
     Program
     (closed as of April
     30, 2020)

     COVID-19 Business     Businesses, entrepreneurs,   Up to 100% of the cost (max of        COVID-19 Business
     Adaptation Advice     not-for-profit, non-         $2,500) to engage a professional      Adaptation Advice
     Program               governmental                 business consultant                   Program
                           organizations who hire
                                                        Applications due by July 31, 2020
                           professional advice
                           to adapt/recover from        Projects must be completed by
                           impacts of COVID-19          December 31, 2020
                                                        Projects must be claimed by
                                                        January 31, 2020

     Prince Edward         Fish harvesters              Up to $25,000 to Islander             Province announces
     Island Fish                                        harvesters at 4% interest over a      support for essential
     Emergency Loan                                     5-year term                           workers, small business
     Program Fish                                       Principle will be deferred for        and fisheries
     harvesters                                         18 months
                                                        Interest will be paid by
                                                        Department of Fisheries and
                                                        Communities on behalf of the
                                                        borrower for the first 18 months
COVID-19 Provincial Benefits

  PRINCE EDWARD ISLAND continued
      Type of Benefit          Basic Eligibility                       Details                          URLs

     COVID-19 Support     Essential workers who           Employees receive a one-time         Province announces
     for Essential        make less than $3,000/          payment of $1,000 through            support for essential
     Workers earning      four-week period                their employers                      workers, small business
     $3,000 per month     Eligible employees must:        Employers also eligible for 10%      and fisheries
     or less                                              administrative costs to cover the
                          • Be a resident of PEI and                                           COVID-19 Support for
                                                          Mandatory Employer Related           Essential Workers -
                            legally authorized to
                                                          Costs (MERC’s)                       Earning $3,000/Month
                            work in Canada
                                                          Employers must complete              or Less
                          • Employed in an
                                                          application on behalf of employees
                            organization providing
                                                          and applications can be submitted
                            “essential services”
                                                          here until August 28, 2020
                          • Have earnings less than
                                                          Program eligibility period is from
                            $3,000 in a consecutive
                                                          April 6 – July 26, 2020
                            four-week period during
                            eligibility period of April
                            6, 2020 to July 26,
                            2020
                          • Have an hourly wage of
                            less than $18.75/hour
                          • Have worked a
                            minimum of 60 hours
                            during the four-week
                            period selected

     COVID-19             Businesses, not-for-profits,    Up to $2,000 grant (based on 75%     Province announces
     Workplace            and non-governmental            of eligible project costs) towards   support for essential
     Adaption             organizations with some         implementing safety measures         workers, small business
     Assistance Fund      exceptions                      of a COVID-19 Operational Plan       and fisheries
                                                          (physical changes, equipment,
                                                                                               COVID-19 Workspace
                                                          services, PPE, signage)
                                                                                               Adaption Assistance Fund
                                                          Application deadline is October
                                                          30, 2020

     Provincial student   Provincial student loan         Payments automatically               Province announces
     loan payment         holders                         suspended on P.E.I student           supports for post-
     deferral                                             loans from March 30, 2020 to         secondary students
                                                          September 30, 2020
                                                                                               Student Loan Repayment
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