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Canada Emergency Rent Subsidy (CERS)

Calculate your subsidy amount

The last day to apply for claim period 1 (September 27 to October 24, 2020) is April 22, 2021.

On this page

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.

General prior reference period

the eligible revenue you earned in the corresponding months of 2019 and 2020 that relate to the claim period you're applying for

or

Alternative prior reference period

the average of the eligible revenue you earned in January and February 2020 compared to the months of 2020 that relate to the claim period

This revenue drop is then scaled to calculate your rent subsidy rate:

Calculate your rent subsidy rate
Your revenue drop How to calculate your rate
Revenue drop of 70% or more The maximum subsidy rate of 65%
Revenue drop of 50 to 70% (Your revenue drop - 50%) x 1.25 + 40%
Revenue drop of less than 50% 0.8 x your revenue drop
Revenue drop comparison months for claim periods 1 to 9
Revenue drop prior reference period comparison options for claim periods 1 to 9
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 2019
  • 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
Calculating your top-up (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 top-up (lockdown support) rate is 25% on lockdown, calculated as:

  • 25% (fixed top-up 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 top-up (lockdown support) rate

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

Example top-up 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 top-up rate multiplied by
  • 7 days out of 28
  • for a 6.25% top-up 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

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

Check these boxes to confirm you have all the information you need before you start your calculation:

    • 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.

    You must use the same option for all future CERS claims.

    If you have also claimed the CEWS, you must use the same method you used for the base CEWS for periods 5 or later.

    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?

    First select whether you own or rent this property

    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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