• Senior’s Home Safety Tax Credit: Proposes a new refundable personal income tax credit for seniors who make improvements that make their homes safer and more accessible, starting in 2021. The tax credit will be 25% on up to $10,000 in eligible expenses for a senior’s principal residence in Ontario. The $10,000 limit will be shared by people who share a home.
• Support for Learners: Provide for another one-time payment to Ontario families of $200 per child aged 12 and under.

Prince Edward Island Tax Measures

The Government of Prince Edward Island (“PEI”) announced the following measures:

Measures for businesses

• Registered private sector businesses or non-profit organizations where employees’ hours have been reduced at least 8 hours per week during the period from March 16, 2020, to March 29, 2020, are eligible for the Emergency Relief – Worker Assistance Program^[140]. The program provides up to $250 per week for each employee. Online application can be submitted until April 15, 2020. Workers who have been laid off are not eligible.
• Property tax relief measures include:
  • Deferring provincial property tax and fee payments until December 31, 2020;
  • Extending property assessment appeal deadlines for assessment year 2020 to December 31, 2020;
  • Providing interest relief for tax year 2020, including all past due amounts;
  • Suspending tax sale processes for the remainder of 2020; and
  • Delaying mailing of provincial tax bills for 2020 until June.

Measures for individuals

• An Emergency Income Relief Fund provides up to $500 per week for the period from March 16, 2020, to March 29, 2020, to self-employed individuals affected by COVID-19. Eligible criteria require that the self-employed individual:
  • declared business income on their most recent tax return;
  • earn business income as the primary source of income;
  • can demonstrate direct financial losses from COVID -19 isolation measures at the time of application; and
  • is not eligible for EI or other income support.

  ^[141]

• Property tax relief measures include:
  • Deferring provincial property tax and fee payments until December 31, 2020;
  • Extending property assessment appeal deadlines for assessment year 2020 to December 31, 2020;
  • Providing interest relief for tax year 2020, including all past due amounts;
  • Suspending tax sale processes for the remainder of 2020; and
  • Delaying mailing of provincial tax bills for 2020 until June.
• Essential workers^[142] earning less than $3,000 per month are eligible for a one-time payment of $1,000 to be administered by their employer. This payment is intended to provide a temporary wage supplement to essential workers during the COVID-19 pandemic.

Quebec Tax Measures

The Government of Quebec announced its own relief measures in response to the COVID-19 pandemic: Bulletins 2020-3^[143], 2020-4^[144], and 2020-5^[145], a March 18th Press Release^[146], a March 19th Press Release^[147], a March 27th Press Release^[148], an April 9^thPress Release^[149], a May 29^thInformation^[150] Bulletin (“May 29 IB”), a June 10^thPress Release^[151] (“June 10 PR”) and a June 29, 2020, Information Bulletin^[152] (“June 29 IB”).