How to apply: COVID-19 rent and property support for businesses

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https://www.canada.ca/en/revenue-agency/services/wage-rent-subsidies/covid-rent-property-support-businesses/rent-how-apply.html

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COVID-19 rent and property expense support for businesses



How to apply

The last day to apply for the final claim period of the wage and rent subsidies (period 28 - April 10 to May 7, 2022) is November 3, 2022.


On this page

Before you apply

You must submit a separate application for each claim period you are eligible for.

Answer these questions to ensure your application process is easy as possible:

Set up your online account

If you have not applied for a rent subsidy before, you must set up your online account first.

Review your mailing address and other contact information

In My Business Account, please review or update your mailing address and other contact information.

This helps us contact you quickly if we need to confirm any details for your claim.

Set up direct deposit

Direct deposit payments take 3 to 5 days. A cheque takes about 3 to 8 days, plus time for delivery by mail to the address in your My Business Account profile.

Confirm that the claim period you are applying for is open

Claim period numbering for THRP and the HHBRP

Starting on October 24, 2021, the rent subsidy claim period numbers align with the wage subsidies.

The last CERS claim period was period 14.

The first THRP and HHBRP claim period is period 22.


Gather the information you’ll need

To calculate and apply for a rent subsidy, you'll need certain information about your qualifying property and eligible expenses.

If you are part of an affiliated group, you will also need certain information about the entities within your group if they are also applying for a rent subsidy.

Qualifying property - what you need

For each qualifying property, you will need the:

  • amounts you owe or have paid for all eligible expenses
  • property address
  • name and contact information of your
    • mortgage holder if you have a mortgage on the property
    • property owner if you rent the property

The application form will accept the property address and property owner or mortgage holder information for up to 3 properties.

If you have 3 properties or less, you must enter the full information for each property.

If you have more than 3, enter information for the 3 properties with the highest eligible expenses.

Keep the information for all properties in your records in case we ask for it at a later date.

Affiliated entities - what you need

For affiliated entities that have claimed, or will be claiming the rent subsidy for the same claim period, you will need the:

  • number of affiliated entities in the agreement
  • percentage assigned to you under the agreement with your affiliated entities
  • business number of each affiliated entity
  • percentage assigned to each affiliated entity under the agreement

The application form will accept information for up to 10 affiliated entities.

If you have more than 10, enter information for the 10 entities with the highest assigned percentages.

Keep the complete list in your records in case we ask for it at a later date.

Learn more about affiliated entities

Confirm you have completed the calculations

For claim periods 22 and later, you can apply for either the Tourism and Hospitality Recovery Program (THRP) or the Hardest-Hit Business Recovery Program (HHBRP).

If you are eligible for both a rent subsidy and a wage subsidy, you will calculate and apply for these separately.

Apply for a rent subsidy

You must submit a separate application for each claim period you are eligible for.

An application must be filed no later than 180 days after the end of the claim period.

Read the Privacy Statement

Privacy Notice for:

  • the Canada Emergency Rent Subsidy (CERS) Ended
  • the Hardest-Hit Business Recovery Program (HHBRP), and
  • the Tourism and Hospitality Recovery Program (THRP)

When you apply for these programs or subsidies, your information is collected under the authority of the Income Tax Act as part of the Government of Canada’s response to the COVID-19 pandemic. At this time the relevant personal information banks may not have been registered:

  • CERS: PPU 232
  • HHBRP: PPU 234
  • THRP: PPU 235

The information you provide will be used for the purpose of (i) administering your application, and could be used for (ii) issuing a payment to your business, (iii) verifying that your business meets the program’s eligibility requirements, and (iv) to collect any overpayments or erroneous payments that may have been issued. Failure to provide information will affect consideration for the subsidy. Providing false information may lead to penalties and other serious consequences.

Please note that to process your application we will need to access information in your tax file. Information regarding your participation in the program may be disclosed to the public in accordance with the Income Tax Act.

Under the Privacy Act, you have a right of protection, access to and correction of your personal information and to file a complaint with the Privacy Commissioner of Canada regarding our handling of your information.


There are two ways to apply:

Option 1

In My Business Account, find the rent subsidy applications under COVID-19 rent subsidies in the main menu

Read about the attestation form and elections for the applications

Sign in to My Business Account

Option 2

Business representatives may apply using Represent a Client
Note: Only representatives authorized at Level 2 or 3 will be able to apply with a completed attestation form

Sign in to Represent a Client

Attestation and elections

Attestation form for representatives

If you are completing the application as a representative of an eligible entity, you are required to have the owner (or person who is financially responsible) complete and sign a separate attestation form. Keep this completed and signed attestation form in case we ask you to submit it in the future.

Download the current attestation form:

Past attestation form

If you apply for the subsidy on your own behalf using My Business Account, you will make an attestation as part of the online application and do not normally need to download a separate attestation form.

Elections or choices under subsections 125.7(1) or 125.7(4) of the Income Tax Act

When you apply, you will be asked if you have made any of the elections or choices related to the program rules in the legislation.

You may need to select "yes" to this question in the application form to see the full list of elections if you are in any of these circumstances:

Revenue drop comparison months
If you used the alternative prior reference period (January and February 2020) to calculate your revenue drop
Registered charity or non-profit
If you are a registered charity or not-for-profit employer who excluded government funding from your revenue
Accounting method
If you used the cash method to calculate your revenue when you normally use the accrual method, or vice versa
Non-arm's-length revenue
If you earn most of your revenue from non-arm’s length sources
Purchased another business
If you purchased all (or almost all) of another person's or partnership’s business assets
Consolidated financial statements
If you are part of a group of eligible employers who prepare consolidated financial statements that decided to determine your revenue separately
Affiliated group of employers
If you are part of an affiliated group of eligible employers that decided to determine your revenue on a consolidated basis
Joint venture
If you are owned by participants in a joint venture and you calculated your eligible revenue using the revenue of the joint venture


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Date modified:
2022-10-27