(r) revising the eligibility criteria, as well as the level of subsidization, under the Canada Emergency Wage Subsidy (CEWS) and Canada Emergency Rent Subsidy (CERS), extending the CEWS and the CERS until September 25, 2021, providing authority to enable the extension of these subsidies until November 30, 2021, and ensuring that the level of CEWS benefits for furloughed employees continues to align with the benefits provided through the Employment Insurance Act until Aug (q) clarifying the definition of shared-custody parent for the purposes of the Canada Child Benefit (p) amending the income tax measures providing support for Canadian journalism (o) expanding access to the Canada Workers Benefit by revising the applicable eligibility thresholds for the 2021 and subsequent taxation years (n) amending the employee life and health trust rules to allow for the conversion of health and welfare trusts to employee life and health trusts
(m) introducing the Canada Recovery Hiring Program refundable tax credit to support the post-pandemic recovery (l) applying the short taxation year rule to the accelerated investment incentive for resource expenditures (k) providing flow-through share issuers with temporary additional time to incur eligible expenses to be renounced to investors under their flow-through share agreements (j) providing a temporary special reading of certain rules relating to the child care expense deduction and the disability supports deduction for the 20 taxation years (i) increasing the basic personal amount for certain taxpayers (h) removing the time limitation for a registered disability savings plan to remain registered after the cessation of a beneficiary’s eligibility for the disability tax credit and modifying grant and bond repayment obligations (g) providing for an option to deduct repaid emergency benefit amounts in the year of benefit receipt and clarifying the tax treatment of non-resident beneficiaries (f) establishing rules for advanced life deferred annuities
(e) providing change in use rules for multi-unit residential properties (d) expanding the scope of the foreign affiliate dumping rules to further their objectives (c) providing an adjustment for payments or repayments of government assistance in determining capital cost allowance for certain zero-emission vehicles (b) limiting the benefit of the employee stock option deduction for employees of certain employers
(a) providing relieving measures in connection with COVID-19 in respect of the use by an employee of an employer-provided automobile for the 20 taxation years Part 1 implements certain income tax measures by His Excellency the Administrator of the Government of Canada recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “ An Act to implement certain provisions of the budget tabled in Parliament on Apand other measures”. An Act to implement certain provisions of the budget tabled in Parliament on Apand other measures
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