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

Marginal note:Obligation to provide information

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

Marginal note:Payment of benefit

7 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

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

  • (a) in respect of a person who applies or has applied under section 4 for any two-week period beginning before July 18, 2021, $500 for a maximum of 42 weeks and $300 for every subsequent week; and

  • (b) in respect of a person who has never applied under section 4 for any two-week period beginning before July 18, 2021, $300 for a week beginning on or after that date.

• Marginal note:Exception

  (1.1) Despite subsection (1), if a person referred to in paragraph (1)(b) subsequently applies under section 4 for any two-week period beginning before July 18, 2021, the person is deemed to be a person referred to in paragraph (1)(a) except for every two-week period for which the person was paid $300 for each week.

• Marginal note:Repayment

  (2) If a person who has received a Canada recovery benefit or the benefit referred to in section 9.1 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 those 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,

  • (a) “Act” is to be read as “subsection 8(2) of the Canada Recovery Benefits Act”;

  • (b) “taxpayer” is to be read as “person”;

  • (c) “tax” and “taxes” are to be read as “amount to be repaid under subsection 8(2) of the Canada Recovery Benefits Act”; and

  • (d) “under this Part” is to be read as “under subsection 8(2) of the Canada Recovery Benefits Act”.

Marginal note:Maximum number of two-week periods

• 9 (1) The maximum number of two-week periods in respect of which a Canada recovery benefit is payable to a person is 25 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 October 23, 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.

Marginal note:Employment insurance benefits during two-week period

9.1 Despite sections 3, 7 and 8, if a person who makes an application under section 4 is not eligible for a Canada recovery benefit for any two-week period by reason only that the person was paid regular benefits, as defined in subsection 2(1) of the Employment Insurance Act, for the maximum number of weeks for which those benefits may be paid in the person’s benefit period under Part I of that Act, or the person was paid regular benefits and special benefits, as defined in subsection 2(1) of that Act, for the maximum number of weeks for which both those benefits may be paid in the person’s benefit period under Part I of that Act, and the last week for which they were paid those benefits under that Act is the first week of the two-week period, the Minister may pay a benefit of $300 to the person for the two-week period.

PART 2Canada Recovery Sickness Benefit

Marginal note:Eligibility

• 10 (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 May 7, 2022 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);

  • (e.1) in the case of an application made under section 11 in respect of a week beginning in 2022, they had, for 2019, 2020 or 2021 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,

    • (iii.1) a lockdown benefit, as defined in section 2 of the Canada Worker Lockdown Benefit Act, 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) to (e.1), income from self-employment is revenue from the self-employment less expenses incurred to earn that revenue.

Marginal note:Application

• 11 (1) A person may, in the form and manner established by the Minister, apply for a Canada recovery sickness benefit for any week falling within the period beginning on September 27, 2020 and ending on May 7, 2022.

• 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 week to which the benefit relates. However, an application in relation to any week that begins after November 20, 2021 and ends before the day on which this subsection comes into force may be made within 60 days after the end of the week during which this subsection comes into force.