A public health restriction requires that, as a result of a public health order, some or all of the activities at (or in connection with) the qualifying property must stop for:

• at least 7 days in a row, but
• the days can span 2 different claim periods.

Activities includes your own activities or the activities of any non-arm’s-length tenants who use the property.

In addition, a qualifying public health restriction requires that you or your non-arm’s-length tenants have at least one qualifying property that is subject to a public health restriction for:

• at least 7 days in the claim period, but
• the days do not need to be in a row.

Example

You operate a hairdressing business which has 4 different locations. Each location is a qualifying property.

On 2 recent occasions, a public health order required all of the hairdressing activities at 2 of your locations to stop. Hairdressing activities at your other locations were not affected and continued as usual.

You closed the first affected location because hairdressing activities account for all of the activities at that location.

You kept the other affected location open because you earn some revenue from selling haircare products at that location.

Both of your affected locations met all of the other conditions required to be subject to a public health restriction.

You want to know if your affected locations meet the 7-day condition in order to apply for claim period 22.

Step 1: Determine if your affected locations meet the 7-day condition required for a public health restriction

Dates your hairdressing activities were required to stop:

• October 18 to October 27, 2021, inclusive (10 days in a row which span claim periods 21 and 22), and
• November 18 to November 24, 2021, inclusive (7 days in a row which span claim periods 22 and 23)

Both of your affected locations meet the 7-day condition for a public health restriction in claim period 22 because:

• you were required to stop hairdressing activities at those locations for at least 7 days in a row, and
• some of those days occurred in claim period 22

Step 2: Determine if your affected locations meet the 7-day condition required for a qualifying public health restriction

Claim period 22:

• started on October 24, 2021, and
• ended on November 20, 2021

Days the hairdressing activities were required to stop in claim period 22:

• 4 days at the beginning of period 22 (October 24 to 27, inclusive), and
• 3 days at the end of period 22 (November 18 to 20, inclusive)

Both of your affected locations meet the 7-day condition for a qualifying public health restriction in claim period 22 because:

• you were required to stop hairdressing activities at those locations for at least 7 days in claim period 22, and
• you met the 7-day condition required for a public health restriction in step 1

Conclusion:

Your hairdressing business meets the 7-day conditions for both a public health restriction and a qualifying public health restriction in claim period 22.

You must consider the eligible revenue you earned during the prior reference period for the claim period you are applying for to determine if you meet the 25% revenue conditions.

A public health restriction and a qualifying public health restriction both require that at least approximately 25% of eligible revenue you earned in the prior reference period came from the activities that were required to stop.

For a public health restriction, the 25% revenue condition is determined on a qualifying property by qualifying property basis.

This means that at least 25% of the eligible revenues earned during the prior reference period from (or in connection with) each affected qualifying property came from the activities that were required to stop.

If you have any non-arm’s-length tenants at an affected property, use the eligible revenue they earned from (or in connection with) that property during the prior reference period in your calculation.

However, for a qualifying public health restriction, the 25% revenue condition is based on your total eligible revenue.

This means that at least approximately 25% of the total eligible revenue earned in the prior reference period came from the activities that were required to stop. When you calculate your total eligible revenue, you must consider all of your eligible revenue, not only eligible revenue from properties that were subject to a public health restriction.

If you have any non-arm's-length tenants at any of your qualifying properties, include the total eligible revenue they earned during the prior reference period in your calculation.

Example

You operate a hairdressing business which has 4 locations. Each location is a qualifying property.

During claim period 22, a public health order required all of the hairdressing activities at 2 of your locations to stop. Hairdressing activities at your other 2 locations were not affected and continued as usual.

You closed the first affected location because hairdressing activities account for all of the activities at that location.

You kept the other affected location open because you earn some revenue from selling haircare products at that location.

Both of your affected locations met all of the other conditions required to be subject to a public health restriction.

You want to know if you meet the 25% revenue condition in order to apply for claim period 22.

This example assumes you use the general approach to determine your prior reference period when calculating your subsidy amounts. Your prior reference period for claim period 22 is November 2019. This means you will use the eligible revenue you earned from hairdressing activities in November 2019 for your calculations.

Step 1: Determine if your affected locations meet the 25% revenue condition required for a public health restriction.

In November 2019, you earned eligible revenues of $25,000 at each of your 4 locations, for a total of $100,000 in eligible revenues.

At the first affected location, all of the eligible revenue you earned at that location during November 2019 came from hairdressing activities. This means that 100% of the eligible revenue you earned at that location came from hairdressing activities:

($25,000/$25,000) x 100 = 100%

At the other affected location, you earned eligible revenue from hairdressing activities and from selling haircare products:

• $15,000 came from hairdressing activities
• $10,000 came from selling products

This means that 60% of the eligible revenue earned at that location during November 2019 came from hairdressing activities:

($15,000/$25,000) x 100 = 60%

Both of your affected locations meet the 25% revenue condition for a public health restriction for claim period 22 because:

• the activities that were required to stop at each affected location account for at least 25% of the eligible revenues that each location earned during the prior reference period

Step 2: Determine if your business meets the 25% revenue condition required for a qualifying public health restriction

The total eligible revenue your hairdressing business earned in November 2019 was $100,000:

$25,000 x 4 locations = $100,000

At the location that was closed, 25% of the total eligible revenue earned by your hair salon in November 2019 came from hairdressing activities:

($25,000/$100,000) x 100 = 25%

At the other affected location, 15% of the total eligible revenue earned by your hairdressing business in November 2019 came from hairdressing activities:

($15,000/$100,000) x 100 = 15%

Add the percentages from both of the affected locations. This gives you the total percentage of eligible revenue those locations earned from hairdressing activities in November 2019:

(25%) + (15%) = 40%

Your hairdressing business meets the 25% revenue condition for a qualifying public health restriction for claim period 22 because:

• the activities that were required to stop at your affected locations account for at least approximately 25% of the total eligible revenues earned from all locations in the prior reference period, and
• you met the 25% revenue condition required for a public health restriction in step 1

Conclusion:

Your hairdressing business meets the 25% revenue conditions required for both a public health restriction and a qualifying public health restriction in claim period 22.

A partial (capacity-limiting) public health restriction requires that, as a result of a public health order, some or all of the activities at (or in connection with) a qualifying property have been reduced by means of capacity or similar restriction by 50% or more for:

• at least 7 days in a row, but
• the days can span 2 different claim periods.

These activities include your own activities or the activities of your non-arm’s-length tenants who use the property.

In addition, a qualifying partial (capacity-limiting) public health restriction requires that you or your non-arm’s-length tenants have at least 1 qualifying property that is subject to a partial (capacity-limiting) public health restriction for:

• at least 7 days in the claim period, but
• the days do not need to be in a row.

Example

You operate a corporate training business which has 4 locations where you exclusively offer in-person training events. Each location is a qualifying property.

On 2 recent occasions, a public health order required a 50% reduction in capacity for in-person training events at 2 of your locations.

Both of your affected locations met all the other conditions required to be subject to a public health restriction.

You want to know if you meet the 7-day condition in order to apply for claim period 24.

Step 1: Determine if your 2 locations meet the 7-day condition required for a partial (capacity-limiting) public health restriction

Dates your capacity was reduced:

• December 13 to December 22, 2021, inclusive (10 days in a row which span claim periods 23 and 24), and
• January 12 to January 18, 2022, inclusive (7 days in a row which span claim periods 24 and 25)

Both of your affected locations meet the 7-day condition for a public health restriction in claim period 24 because:

• they were affected by a 50% reduction in capacity at those locations for at least 7 days in a row, and
• some of those days occurred in claim period 24

Step 2: Determine if the 2 locations meet the 7-day condition for the purpose of a qualifying partial (capacity-limiting) public health restriction

Claim period 24:

• started on December 19, 2021
• ended on January 15, 2022

Days the capacity was reduced for in-person training events at the two affected locations in claim period 24:

• 4 days at the beginning of period 24 (December 19 to 22, inclusive), and
• 4 days at the end of period 24 (January 12 to 15, inclusive)

Both of your affected locations meet the 7-day condition for a qualifying partial (capacity limiting) public health restriction in claim period 24 because:

• the capacity at the two locations was reduced by 50% or more for at least 7 days during claim period 24, and
• you met the 7-day condition required for a partial public health restriction in step 1

Conclusion:

Your corporate training business meets the 7-day condition for both a partial (capacity-limiting) public health restriction and a qualifying partial (capacity-limiting) public health restriction in claim period 24.

A partial (capacity-limiting) public health restriction has no condition related to eligible revenue.

This means that the 50% revenue condition only applies for a qualifying partial (capacity-limiting) public health restriction.

A qualifying partial (capacity-limiting) public health restriction requires that at least approximately 50% of the total eligible revenue you earned during the prior reference period came from the activities that were reduced due to a partial (capacity-limiting) public health restriction.

When you calculate your total eligible revenue, you must consider all of your eligible revenue, not only eligible revenue from properties that were subject to a public health restriction.

If you have any non-arm's-length tenants at any of your qualifying properties, include the total eligible revenue they earned during the prior reference period in your calculation.

Example

You operate a corporate training business which has 4 locations where you exclusively offer in-person training events. Each location is a qualifying property.

During claim period 24, a public health order required a 50% reduction in capacity at 2 of your locations.

Your other 2 locations were not subject to a partial (capacity-limiting) public health restriction and could operate at full capacity.

Both of your affected locations met all of the other conditions required to be subject to a partial (capacity-limiting) public health restriction.

You want to know if you meet the 50% revenue condition for a qualifying partial (capacity-limiting) public health restriction, in order to apply for claim period 24.

This example assumes you use the general approach to determine your prior reference period when calculating your subsidy amounts. Your prior reference period for claim period 24 is January 2020. This means you will use the eligible revenue you earned from in-person training activities in January 2020 for your calculations.

Your 2 locations that were subject to a partial (capacity-limiting) public health restriction earned $50,000 each in January 2020.

Your other 2 locations earned $30,000 each in January 2020. These are the locations that could operate at full capacity.

The total eligible revenue earned from in-person training activities at your 4 locations in January 2020 was $160,000:

$50,000 + $50,000 + $30,000 + $30,000 = $160,000

At each of the locations that were subject to a partial (capacity-limiting) public health restriction, the limited activities at the location accounted for 31.25% of the total eligible revenue of your corporate training business in January 2020:

($50,000/$160,000) x 100 = 31.25%

Add the percentages from both of the affected locations. This gives you the total percentage of eligible revenue earned from those locations in January 2020:

(31.25%) + (31.25%) = 62.50%

Conclusion

Your corporate training business meets the 50% revenue condition for a qualifying partial (capacity-limiting) public health restriction in claim period 24 because:

• the activities that were reduced due to capacity restrictions at your 2 affected locations due to the partial (capacity-limiting) public health restriction account for at least approximately 50% of the total eligible revenue you earned during the prior reference period.