# Calculate your subsidy amount

A proposal has been made to continue the CERS until October 2021, including possible changes to the rates as of claim period 13. Read the July 30 announcement and check back soon for details.

## How the subsidy is calculated

The CERS provides both a base subsidy and, in some cases, a lockdown support amount.

How much you may claim

The base subsidy rate applies to a maximum of \$75,000 in eligible expenses per location and an overall maximum of \$300,000 in expenses for you and any affiliated entities per claim period.

If you must close or cease certain activities at one or more of your locations under a public health order for one week or longer, you may be eligible for lockdown support of up to 25% of eligible expenses per affected location for the days the order was in place.

Calculating your base rent subsidy rate

The amount you can claim of your expenses (your rent subsidy rate) is based on the revenue drop you experienced between the claim period you are applying for and a prior reference period.

You have options for choosing which prior reference period you will use.

This revenue drop is used to calculate your rent subsidy rate:

Calculate your rent subsidy rate for periods 1 to 10
Your revenue drop How to calculate your rate
70% or more The maximum subsidy rate of 65%
50 to 69.99% (Your revenue drop - 50%) x 1.25 + 40%
Less than 50% 0.8 x your revenue drop
Calculate your rent subsidy rate for period 11
Your revenue drop How to calculate your rate
70% or more The maximum subsidy of 60%
50 to 69.99% (Your revenue drop – 50%) x 1.25 + 35%
10.01 to 49.99% (Your revenue drop – 10%) x 0.875
10% or less 0%
Calculate your rent subsidy rate for period 12
Your revenue drop How to calculate your rate
70% or more The maximum subsidy of 40%
50 to 69.99% (Your revenue drop – 50%) x 0.75 + 25%
10.01 to 49.99% (Your revenue drop – 10%) x 0.625
10% or less 0%
Calculate your rent subsidy rate for period 13
Your revenue drop How to calculate your rate
70% or more The maximum subsidy of 20%
50 to 69.99% (Your revenue drop – 50%) x 0.5 + 10%
10.01 to 49.99% (Your revenue drop – 10%) x 0.25
10% or less 0%
Revenue drop comparison months for claim periods 1 to 13
Revenue drop prior reference period comparison options for claim periods 1 to 13
Claim period General prior reference period
(current or previous)
Alternative prior reference period
(current or previous)
Period 1
• October 2020 over October 2019
or
• September 2020 over September 2019
• October 2020 over average of January and February 2020
or
• September 2020 over average of January and February 2020
Period 2
• November 2020 over November 2019
or
• October 2020 over October 2019
• November 2020 over average of January and February 2020
or
• October 2020 over average of January and February 2020
Period 3
• December 2020 over December 2019
or
• November 2020 over November 2019
• December 2020 over average of January and February 2020
or
• November 2020 over average of January and February 2020
Period 4 (same months as period 3)
• December 2020 over December 2019
or
• November 2020 over November 2019
• December 2020 over average of January and February 2020
or
• November 2020 over average of January and February 2020
Period 5
• January 2021 over January 2020
or
• December 2020 over December 2019
• January 2021 over average of January and February 2020
or
• December 2020 over average of January and February 2020
Period 6
• February 2021 over February 2020
or
• January 2021 over January 2020
• February 2021 over average of January and February 2020
or
• January 2021 over average of January and February 2020
Period 7
• March 2021 over March 2019
or
• February 2021 over February 2020
• March 2021 over average of January and February 2020
or
• February 2021 over average of January and February 2020
Period 8
• April 2021 over April 2019
or
• March 2021 over March 2019
• April 2021 over average of January and February 2020
or
• March 2021 over average of January and February 2020
Period 9
• May 2021 over May 2019
or
• April 2021 over April 2019
• May 2021 over average of January and February 2020
or
• April 2021 over average of January and February 2020
Period 10
• June 2021 over June 2019
or
• May 2021 over May 2019
• June 2021 over average of January and February 2020
or
• May 2021 over average of January and February 2020
Period 11
• July 2021 over July 2019
or
• June 2021 over June 2019
• July 2021 over average of January and February 2020
or
• June 2021 over average of January and February 2020
Period 12
• August 2021 over August 2019
or
• July 2021 over July 2019
• August 2021 over average of January and February 2020
or
• July 2021 over average of January and February 2020
Period 13
• September 2021 over September 2019
or
• August 2021 over August 2019
• September 2021 over average of January and February 2020
or
• August 2021 over average of January and February 2020
Calculating your lockdown support rate

In addition to the rent subsidy rate, you can receive a lockdown support amount for certain locations affected by public health restrictions.

Your CERS lockdown support rate is 25% on lockdown, calculated as:

• 25% fixed lockdown rate
• times days the location was locked down due to the COVID-19 pandemic
• divided by 28 (the days in the CERS period)
• equals Your lockdown support rate

If you have a 0% rent subsidy rate, you cannot claim lockdown support for any location.

Example lockdown support rate calculation

For example, if one of your business locations was on lockdown for 7 days of the 28 day period, you would be eligible to receive:

• 25% base lockdown rate multiplied by
• 7 days out of 28
• for a 6.25% lockdown support rate.

Lockdown support eligibility criteria

Lockdown support is calculated on a location-by-location basis.

To qualify for lockdown support, you must have:

• a base rent subsidy rate of more than 0% for the claim period
• one or more locations temporarily closed, or have activities significantly restricted for a week or longer due to a COVID-19-related public health order
• the minimum lockdown period can span across two different claim periods Updated: May 20, 2021

• Example – Gloria’s Gift Shop

Gloria owns a gift shop in Ontario.

Her location was closed due to a COVID-19 related public health order from May 4, 2021 to May 12, 2021 inclusive.

Claim period 8 ended on May 8, 2021.

This means her location was locked down for 9 days total, but:

• 5 days occurred in claim period 8
• 4 days occurred in claim period 9

If Gloria used the CERS calculator to calculate the lockdown support when she applied for the rent subsidy for claim period 8 on May 9, 2021, she would not have received any lockdown support in her original claim.

However, if Gloria re-applies for the rent subsidy after May 20, 2021, she may receive a lockdown support payment in claim periods 8 and 9. She would be eligible based on the 5 days her business was closed at the end of the claim period 8 and the 4 days it was closed at the beginning of period 9.

The lockdown support for period 8 would be calculated for 5 days and for 4 days for period 9.

If you used the CERS calculator on or before May 20, 2021, it may not have accurately calculated your lockdown support if your lockdown period overlapped two or more claim periods.

Find out how to change a CERS application

A public health order must:

• be issued by a federal, provincial, or municipal government, or a local health authority
• be limited based on at least one of these factors:
• geographical boundaries
• type of business or other activity
• risks associated with a particular location
• result in sanctions or be an offence if you do not comply
• require you or your non-arm’s-length tenant that has a business at the qualifying property to stop some or all of your regular business activities at the qualifying property while the order is in place
• the activities that were stopped must account for at least approximately 25% of total revenues at that location during the prior reference period

An order that restricts or reduces activities but doesn’t require you to close or stop certain activities does not qualify for lockdown support.

Examples of restrictions that do not qualify for lockdown support

• travel restrictions that reduce the number of clients
• rules about when you can perform your regular activities, such as
• restricted or reduced service hours or hours of operation
• any other restrictions that do not specifically order you to stop or close an activity, such as
• reduced seating capacity or other physical distancing strategies

You do not qualify for lockdown support if you are already restricted or closed because you failed to comply with a previous public health order or decision.

## Before you start the calculation

Before you continue, make sure you have:

• confirmed you meet the eligibility criteria to make a claim
Who can apply
• your monthly qualifying revenue amounts from the 2 years
• your eligible expenses broken down by business location
Expenses you can claim

If your business has affiliated businesses or entities:

• you have agreed with those affiliated entities about how you will split the rent subsidy maximum
• Find out if you have affiliated entities

You should understand the definitions and gather all the necessary information before you calculate your claim.

## Use the calculator

Use this calculator before you apply for the subsidy to calculate the amount you can apply for.

After calculating your amounts, you will have to apply for the subsidy online through My Business Account or Represent a Client.

Print the information from the calculator in order to use it in your application.

Privacy statement: This calculator does not collect your information

The CRA is not collecting or retaining any of the information you enter on this page. These amounts are only used to help you determine the amount of CERS you may be eligible to claim. You may be required to provide a full list of your business locations and their expenses for verification after you apply.

Warning: This calculator does not save any data and if you leave or refresh this page you may need to enter the information again.

1. Step 1: Claim period

### Summary of Step 1

• Claim period is:
2. Step 2: Affiliated businesses, charities, and non-profits (affiliated eligible entities)

You and any affiliated businesses, charities, and non-profit organizations (affiliated entities) are only eligible for the CERS base subsidy amount on a combined maximum of \$300,000 in eligible expenses.

Find out if you have affiliated entities
Do you have affiliated entities that are also applying for CERS for this claim period?

### Summary of Step 2

• You have indicated you do not have any affiliated entities that are claiming the CERS for this claim period.
3. Step 3: Calculate your rent subsidy rate

The amount of your base rent subsidy rate is determined by your revenue drop.

You must select a Claim period in Step 1 before you can complete this step.

### Summary of Step 3

• Your current period revenue drop is 0%
• Your previous period revenue drop is 0%

Because the higher of these revenue drops is 0%, your rate is calculated as 0.

Your rent subsidy rate is 0%

4. Step 4: Your business locations

The CERS amount you can apply for is a percentage of your eligible expenses for all your business locations (0%).

Each location is eligible to claim up to \$75,000 in eligible expenses.

Eligible expenses and lockdown support

Calculate your eligible expenses and lockdown support rates

Include all your business locations.

Business location 1
Calculate your lockdown support rate
Does the location qualify for lockdown support?
Learn about lockdown support eligibility criteria

Lockdown support is calculated on a location-by-location basis.

To qualify for lockdown support, you must have:

• a base rent subsidy rate of more than 0% for the claim period
• one or more locations temporarily closed, or have activities significantly restricted for a week or longer due to a COVID-19-related public health order

A public health order must:

• be issued by a federal, provincial, or municipal government, or a local health authority
• be limited based on at least one of these factors:
• geographical boundaries
• type of business or other activity
• risks associated with a particular location
• result in sanctions or be an offence if you do not comply
• require you to stop some or all of your regular activities while the order is in place
• activities you were not able to carry out must account for at least approximately 25% of total revenues at that location during the prior reference period

An order that restricts or reduces activities but doesn’t require you to close or stop certain activities does not qualify for lockdown support.

Examples of restrictions that do not qualify for lockdown support

• travel restrictions that reduce the number of clients
• rules about when you can perform your regular activities, such as
• restricted or reduced service hours or hours of operation
• any other restrictions that do not specifically order you to stop or close an activity, such as
• reduced seating capacity or other physical distancing strategies

You do not qualify for lockdown support if you are already restricted or closed because you failed to comply with a previous public health order or decision.

### Lockdown support rate summary

You do not qualify for lockdown support. To qualify, the location must have been closed or significantly reduced due to a COVID-19 related public health order for 1 week or longer.

Do you rent or own this property?(required)
Expense summary for location 1
for (28 days)
Expense summary for location 1
Type of expense Amount
Rent \$0.00
Property tax \$0.00
Property insurance \$0.00
Interest on commercial mortgages \$0.00
Rental income \$0.00
location 1 qualifying expenses \$0.00
location 1 lockdown support amount \$0.00

Save your location data for your records

Review your location data and print or download a spreadsheet for your records.

5. Step 5: Get results

After completing the steps above, you can now calculate the results.

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