Canada Emergency Rent Subsidy (CERS)

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Sections

• Who can apply: Canada Emergency Rent Subsidy (CERS)
• Periods you can apply for: Canada Emergency Rent Subsidy (CERS)
• Expenses you can claim: Canada Emergency Rent Subsidy (CERS)
• Calculate your subsidy amount: Canada Emergency Rent Subsidy (CERS)
• How to apply: Canada Emergency Rent Subsidy (CERS)
• After you apply: Canada Emergency Rent Subsidy (CERS)
• Contact us about CERS: Canada Emergency Rent Subsidy (CERS)

Technical guidance

On this page

• Definitions
  • Ancillary services
  • Affiliated entities
  • Lockdown support eligibility criteria
  • Non-arm's-length

Definitions

Ancillary services

Ancillary services facilitate and support the use of the qualifying property.

Some examples of ancillary services could include:

• security
• traffic control
• janitorial or cleaning services
• landscaping
• waste collection, disposal, and recycling
• snow removal

To be an eligible expense, payments for ancillary services must:

• be required to be paid by an eligible entity under a qualifying net lease agreement
• be paid as regular instalments to the lessor
• be for services customarily supplied or rendered in connection with the rental of real property, and
• meet the rest of the criteria for eligible rent expenses

Other considerations for determining if a payment made for ancillary services is an eligible expense are the terms of the net lease, the location and nature of the real property, and the type of business renting the real property.

Whether a specific ancillary service is an eligible expense is determined on a case-by-case basis.

Affiliated entities

Lockdown support eligibility criteria

Non-arm's-length