COVID-19

• Checklist: Maintaining business during an infectious disease outbreak
• Thunder Bay District Health Unit:  Businesses and Workplaces COVID-19 page
• Ontario Chamber of Commerce Toolkit: COVID-19 Pandemic Preparedness Toolkit for Ontario Businesses
• Canadian Chamber of Commerce Toolkit: Canadian Chamber of Commerce Pandemic Preparedness for Business
  • Pandemic Preparedness Guide
  • Crisis Communications Plan
  • Business Continuity & Recovery Plan
• BDC:  Continuity plan toolkit 

The full list of essential services is available from the Ontario website.  Please be aware that this list may continue to evolve.  We’ll attempt to update links  to keep you as current as possible.

Businesses who have questions about closures of at-risk workplaces or how emergency measures impact their business or employment can call the Stop the Spread Business Information Line at 1-888-444-3659.     Learn more about this.

For the purposes of this order, businesses include any-for-profit, non-profit or other entity providing the goods and services described herein.  This does not preclude the provision of work and services by entities not on this list either online, by telephone or by mail/delivery.  Note that teleworking and online commerce are permitted at all times for all businesses.

Read the full list here.

The government is cutting taxes by $355 million for about 57,000 employers by proposing a temporary increase to the Employer Health Tax (EHT) exemption from $490,000 to $1 million for 2020. With this plan, more than 90 per cent of private-sector employers would not pay EHT in 2020. 

Eligible private-sector employers with annual payrolls up to $5 million would be exempt from EHT on the first $1 million of total Ontario remuneration in 2020. The maximum EHT relief from the exemption would increase by $9,945 to $19,500 for 2020 for eligible employers. About 57,000 private-sector employers would pay less EHT, including about 30,000 who would not pay any EHT for 2020, effectively eliminating EHT for these employers for one year. The exemption would return to its current level of $490,000 on January 1, 2021.  

Learn more: https://news.ontario.ca/mof/en/2020/03/ontarios-action-plan-responding-to-covid-19.html

To support business investment in regions of the province where employment growth has been significantly below the provincial average, Ontario is proposing a new 10 per cent refundable Corporate Income Tax credit. 

The Regional Opportunities Investment Tax Credit would be available to eligible businesses that construct, renovate or acquire qualifying commercial and industrial buildings in designated regions of the province, saving them up to $45,000 in the year. 

Learn more: https://news.ontario.ca/mof/en/2020/03/ontarios-action-plan-responding-to-covid-19.html

To help support Ontario businesses when they need it most, the government is providing a five-month interest and penalty-free period for businesses to make payments for the majority of provincially administered taxes.

Beginning April 1, 2020, the Province is providing flexibility to about 100,000 businesses in Ontario to help manage their cash flows during this challenging time. This will continue for a period of five months, up until August 31, 2020, and is expected to make available $6 billion to improve the cash flows of Ontario businesses.

For this period, the Province will not apply any penalty or interest on any late-filed returns or incomplete or late tax payments under select provincially administered taxes, such as the Employer Health Tax, Tobacco Tax and Gas Tax.

Learn more: https://news.ontario.ca/mof/en/2020/03/ontarios-action-plan-responding-to-covid-19.html

Working in conjunction with the government of Ontario, the Workplace Safety and Insurance Board (WSIB) will allow employers to defer payments for a period of six months. This will provide employers with $1.9 billion in financial relief.

All employers covered by the WSIB’s workplace insurance are automatically eligible for the financial relief package. Schedule 1 employers with premiums owed to the WSIB will be allowed to defer reporting and payments until August 31, 2020. The deferral will also apply to Schedule 2 businesses that pay WSIB for the cost related to their workplace injury and illness claims. In addition, no interest will be accrued on outstanding premium payments and no penalties will be charged during this six-month deferral period.

Learn more: https://news.ontario.ca/mof/en/2020/03/ontarios-action-plan-responding-to-covid-19.html

For a 45-day period, the government is working to suspend time-of-use electricity rates, holding electricity prices to the off-peak rate of 10.1 cents-per-kilowatt-hour. This reduced price will be available 24 hours per day, seven days a week to all time-of-use customers, who make up the majority of electricity consumers in the province. By switching to a fixed off-peak rate, time-of-use customers will see rate reductions of over 50 per cent compared to on-peak rates.

Read more here.

Ontario needs supplies.  If your business or organization can provide medical products such as ventilators, swabs, masks and eye protection, fill out this online form to tell them what you have.

The federal government will provide eligible small businesses with a 10% wage subsidy for the next 90 days, up to a maximum of $1,375 per employee and $25,000 per employer.

Employers benefiting from this measure would include corporations eligible for the small business deduction as well as not-for-profit organisations and charities. You will be able to reduce your remittances of income tax withheld on your employees’ remuneration, and you will be able to keep a portion of your employees’ income tax instead of giving it all to CRA.

Go to Canada Revenue Agency (CRA) website for more information

To support workers and help businesses keep their employees, the government has proposed legislation to establish the Canada Emergency Response Benefit (CERB). This taxable benefit would provide $2,000 a month for up to four months for workers who lose their income as a result of the COVID-19 pandemic. The CERB would be a simpler and more accessible combination of the previously announced Emergency Care Benefit and Emergency Support Benefit.

The CERB would cover Canadians who have lost their job, are sick, quarantined, or taking care of someone who is sick with COVID-19, as well as working parents who must stay home without pay to care for children who are sick or at home because of school and daycare closures. The CERB would apply to wage earners, as well as contract workers and self-employed individuals who would not otherwise be eligible for Employment Insurance (EI).

Additionally, workers who are still employed, but are not receiving income because of disruptions to their work situation due to COVID-19, would also qualify for the CERB. This would help businesses keep their employees as they navigate these difficult times, while ensuring they preserve the ability to quickly resume operations as soon as it becomes possible.

The EI system was not designed to process the unprecedented high volume of applications received in the past week. Given this situation, all Canadians who have ceased working due to COVID-19, whether they are EI-eligible or not, would be able to receive the CERB to ensure they have timely access to the income support they need.

Canadians who are already receiving EI regular and sickness benefits as of today would continue to receive their benefits and should not apply to the CERB. If their EI benefits end before October 3, 2020, they could apply for the CERB once their EI benefits cease, if they are unable to return to work due to COVID-19. Canadians who have already applied for EI and whose application has not yet been processed would not need to reapply. Canadians who are eligible for EI regular and sickness benefits would still be able to access their normal EI benefits, if still unemployed, after the 16-week period covered by the CERB.

The government is working to get money into the pockets of Canadians as quickly as possible. The portal for accessing the CERB would be available in early April. EI eligible Canadians who have lost their job can continue to apply for EI here, as can Canadians applying for other EI benefits.

Canadians would begin to receive their CERB payments within 10 days of application. The CERB would be paid every four weeks and be available from March 15, 2020 until October 3, 2020.

https://www.canada.ca/en/department-finance/news/2020/03/introduces-canada-emergency-response-benefit-to-help-workers-and-businesses.html

Extensions on Filing

• Individuals have until June 1, 2020, to submit their income tax return.
• For trusts (having a taxation year ending on December 31, 2019), tax filing is deferred until May 1, 2020.

Payment Deferral 

Individuals and businesses will be able to defer their income tax payment (for taxes owe between March 18, 2020 and September 2020) until after August 31, 2020.

Website:  https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update.html#business

• ​Introducing an Emergency Support Benefit delivered through CRA to provide up to $5 billion in support to workers who are not eligible for EI and who are facing unemployment. More details will be announced by the government.
• Boosting Canada Child Benefit payments by $300 per child
• CRA will recognize electronic signatures as having met the signature requirements of the Income Tax Act as a temporary administrative measure.
• Audits: No more post assessment GST/HST or Income Tax audits for the next four weeks.
• Collections: More leniency when speaking to your collections officer. 
• The Liaison Officer Service will be available over the phone (details to be announced). Liaison officers can help small business owners understand their tax requirements. Request a Liaison Officer here.

Website:  https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update.html 

The Work Sharing Program is a three-way agreement that can be negotiated between Service Canada, the employer and the employee to provide EI benefits to workers who agree to reduce their normal working hour as a result of developments beyond the control of their employers. Changes to the program are:

• Extension of the maximum duration from 38 weeks to 76 weeks. 
• The 30 day wait period will be waived for only those who have used the work-sharing program in the past. 

Note: Applications take a minimum of 30 days to negotiate. If you do not have 30 days than this program is likely not for you.

Website:  https://www.canada.ca/en/employment-social-development/corporate/notices/coronavirus.html

More information of the Supplemental Unemployment Benefit Program available here.

• The new Business Credit Availability Program (BCAP) provides $10 billion of additional support to businesses experiencing cash flow challenges through the BDC and EDC (details to be announced). Your bank/credit union might also have solutions more targeted to your needs. 
• There’s been an increase in Farm Credit Canada, which provides credit to farmers and the agri-food sector.
• The government will provide increased flexibility to lenders to defer mortgage payments on homeowner government-insured mortgage loans (details to be announced).

Banks have made a commitment to work with personal and small business banking customers on a case-by-case basis. They can provide:

• Up to a 6-month payment deferral for mortgages
• Opportunity for relief on other credit products 

For all the details, read the federal government’s full program. 

Download this document from the Canadian Chamber of Commerce here.
FAQ COVID-19: Layoffs, salary, EI and more  |  The Globe and Mail (Ottawa/Quebec Edition) – March 23, 2020
Employment lawyer Daniel Lublin answers frequently asked questions from workers

This document responds to employee-side questions, including:

Q. I don’t feel safe going into the workplace because of COVID-19. Can I stay home?

Q. Can my employer require me to accept a reduced wage or fewer hours due to COVID-19?

Q. If my employer shuts down because of COVID-19, am I entitled to severance?

Q. My child’s school is closed. Does my employer have to give me time off so I can care for my child?

Q. If I have COVID-19, am I entitled to my salary while I’m quarantined?

Q. If my workplace tells me not to come into work because it is closing down for several weeks, will I be paid for the time off?

Q. Can my employer temporarily lay me off because of COVID-19?

Q. Can my employer force me to use my vacation time during a business closing?

Q. What types of questions can my employer ask me related to COVID-19?

Q. Can I apply for employment insurance sickness benefits if I self-quarantine without any symptoms?

Download the document (pdf) for the responses to these questions.