Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Canada Recovery Benefits Act (S.C. 2020, c. 12, s. 2)

Act current to 2021-05-04 and last amended on 2021-03-17. Previous Versions

PART 1Canada Recovery Benefit (continued)

Marginal note:Application

  •  (1) A person may, in the form and manner established by the Minister, apply for a Canada recovery benefit for any two-week period falling within the period beginning on September 27, 2020 and ending on September 25, 2021.

  • Marginal note:Limitation

    (2) No application is permitted to be made on any day that is more than 60 days after the end of the two-week period to which the benefit relates.

Marginal note:Attestation

  •  (1) Subject to subsections (2) to (5), a person must, in their application, attest that they meet each of the eligibility conditions referred to in paragraphs 3(1)(a) to (m).

  • Marginal note:Exception — paragraphs 3(1)(d) and (e)

    (2) A person is not required to attest to their income under paragraphs 3(1)(d) and (e) if they have previously received any benefit under this Act and they attest to that fact.

  • Marginal note:Exception — paragraph 3(1)(k)

    (3) A person is not required to attest that they meet the eligibility condition referred to in paragraph 3(1)(k) if they have previously received any benefit under this Part and they attest to that fact.

  • Marginal note:Exception — paragraph 3(1)(l)

    (4) A person is not required to attest that they meet the eligibility condition referred to in paragraph 3(1)(l) if they have never previously received any benefit under this Part and they attest to that fact.

  • Marginal note:Exception — paragraph 3(1)(m)

    (5) A person is not required to attest that they meet the eligibility condition referred to in paragraph 3(1)(m) if their application is made before January 11, 2021.

  • 2020, c. 12, s. 2 “5”
  • 2021, c. 3, s. 5

Marginal note:Obligation to provide information

 An applicant must provide the Minister with any information that the Minister may require in respect of the application.

Marginal note:Payment of benefit

 The Minister must pay a Canada recovery benefit to a person who makes an application under section 4 and who is eligible for the benefit.

Marginal note:Amount of payment

  •  (1) Subject to subsection (2), the amount of a Canada recovery benefit for a week is $500.

  • Marginal note:Repayment

    (2) If a person has income of more than $38,000 for 2020 or for 2021, the person must repay an amount equal to 50 cents for every dollar of income earned in that year above $38,000 of income, up to the total amount of Canada recovery benefits received by them in the year, which total amount is calculated without taking into account any erroneous payment or overpayment, and that amount constitutes a debt due to Her Majesty and the debt is payable and may be recovered by the Minister as of the balance-due day, as defined in subsection 248(1) of the Income Tax Act, for the year.

  • Marginal note:Definition of income

    (3) In subsection (2), income, in respect of a person, means the amount that would be their income for 2020 or for 2021, determined under Part I of the Income Tax Act if no amount were

    • (a) included in respect of amounts paid as benefits under this Part;

    • (b) deductible under paragraphs 20(1)(ww) and 60(v.1), (v.2), (w), (y) and (z) of that Act;

    • (c) included in respect of a gain from a disposition of property to which section 79 of that Act applies; or

    • (d) included under paragraph 56(1)(q.1) or subsection 56(6) of that Act.

  • Marginal note:Application of Income Tax Act provisions

    (4) Sections 150, 150.1, 151, 152, 158 to 160.1, 161 and 161.3 to 167, Division J of Part I and sections 220 to 226, subsection 227(10), sections 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply to subsection (2) with any modifications that the circumstances require, except that, in the application of those provisions,

Marginal note:Maximum number of two-week periods

  •  (1) The maximum number of two-week periods in respect of which a Canada recovery benefit is payable to a person is 13 or, if another number of two-week periods is fixed by regulation, that number of two-week periods, minus one for every two weeks for which regular benefits, as defined in subsection 2(1) of the Employment Insurance Act, were received by the person during the period beginning on September 27, 2020 and ending on September 25, 2021 in respect of benefit periods, as defined in subsection 2(1) of that Act, that were established on or after September 27, 2020.

  • Marginal note:Regulations

    (2) The Governor in Council may, by regulation, fix a number of two-week periods for the purpose of subsection (1).

  • Marginal note:Exception

    (3) Despite subsection (1), the maximum number of two-week periods in respect of which a Canada recovery benefit is payable to a person is, for each time the person is not entitled to the benefit by reason of subparagraph 3(1)(k)(ii) or (l)(ii), the maximum number that it otherwise would be under subsection (1) and this subsection less the number five.

PART 2Canada Recovery Sickness Benefit

Marginal note:Eligibility

  •  (1) A person is eligible for a Canada recovery sickness benefit for any week falling within the period beginning on September 27, 2020 and ending on September 25, 2021 if

    • (a) they have a valid social insurance number;

    • (b) they were at least 15 years of age on the first day of the week;

    • (c) they were resident and present in Canada during the week;

    • (d) in the case of an application made under section 11 in respect of a week beginning in 2020, they had, for 2019 or in the 12-month period preceding the day on which they make the application, a total income of at least $5,000 from the following sources:

      • (i) employment,

      • (ii) self-employment,

      • (iii) benefits paid to the person under any of subsections 22(1), 23(1), 152.04(1) and 152.05(1) of the Employment Insurance Act,

      • (iv) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or more of their new-born children or one or more children placed with them for the purpose of adoption, and

      • (v) any other source of income that is prescribed by regulation;

    • (e) in the case of an application made under section 11 in respect of a week beginning in 2021, they had, for 2019 or for 2020 or in the 12-month period preceding the day on which they make the application, a total income of at least $5,000 from the sources referred to in subparagraphs (d)(i) to (v);

    • (f) they have as an employee been unable to work for at least 50% of the time they would have otherwise worked in the week, or they have as a self-employed person reduced the time devoted to their work by at least 50% of the time they would have otherwise worked in the week, because

      • (i) they contracted or might have contracted COVID-19,

      • (ii) they have underlying conditions, are undergoing treatments or have contracted other sicknesses that, in the opinion of a medical practitioner, nurse practitioner, person in authority, government or public health authority, would make them more susceptible to COVID-19, or

      • (iii) they isolated themselves on the advice of their employer, a medical practitioner, nurse practitioner, person in authority, government or public health authority for reasons related to COVID-19;

    • (g) no income referred to in any of the following subparagraphs was paid or was payable to the person in respect of the week:

      • (i) benefits, as defined in subsection 2(1) of the Employment Insurance Act,

      • (ii) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or more of their new-born children or one or more children placed with them for the purpose of adoption,

      • (iii) a Canada recovery benefit or a Canada recovery caregiving benefit, and

      • (iv) any other income that is prescribed by regulation;

    • (h) they have not, in respect of the week, been granted paid leave or been paid under a sickness benefit plan; and

    • (i) they were not, at any time during the week, required to quarantine or isolate themselves under any order made under the Quarantine Act as a result of entering into Canada or

      • (i) if they were required to do so at any time during the week, the only reason for their having been outside Canada was to

        • (A) receive a medical treatment that has been certified by a medical practitioner to be necessary, or

        • (B) accompany a person who has been certified by a medical practitioner to be incapable of travelling without the assistance of an attendant and whose only reason for having been outside Canada was to receive a medical treatment that has been certified by a medical practitioner to be necessary, or

      • (ii) if, as a result of entering into Canada, they were required to isolate themselves under such an order at any time during the week, they are a person to whom the requirement to quarantine themselves under the order would not have applied had they not been required to isolate themselves.

  • Marginal note:Income from self-employment

    (2) For the purpose of paragraphs (1)(d) and (e), income from self-employment is revenue from the self-employment less expenses incurred to earn that revenue.

  • 2020, c. 12, s. 2 “10”
  • 2021, c. 3, s. 6
 
Date modified: