Canada Emergency Rent Subsidy (CERS)

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Calculate your subsidy amount

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

Corresponding month of 2019 method: the months of 2019 and 2020 that relate to the claim period you're applying for
Alternative method: 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

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 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.

Before you start the calculation

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

You are eligible for CERS
- Who can apply
You have your monthly qualifying revenue amounts from 2020 and 2019
Your eligible expenses are broken down by business location
- Expenses you can claim
If your business has affiliated businesses or entities You have agreed with those affiliated entities on 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.

Step 1: Claim period
Select the period you are claiming for (required)
Summary of Step 1
- Claim period is:
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?
- Yes
- No
Percentage of the $300,000 expense limit that you agreed to claim (do not include a dollar sign, spaces or commas)(required)

%
Summary of Step 2
- You have indicated you do not have any affiliated entities that are claiming the CERS for this claim period.
- Affiliated entities must agree on how they will split the $300,000 eligible expenses maximum, even if they do not reach the maximum.
- Percentage your business will claim of the eligible expense maximum: 0% (you can claim up to $0.00)
- Other affiliated entities will be able to claim up to 0%
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.
Compare the baseline revenue options

Baseline revenue and prior reference period options

Your baseline revenue is determined by the prior reference period you choose. It is either:

General prior reference period

The eligible revenue you earned in the corresponding month in 2019

or

Alternative prior reference period

The average of the eligible revenue you earned in January and February 2020

You must choose one of these prior reference period options and use it when calculating your revenue drop for the base rate for all claim periods.

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.

Note: If you choose to use the alternative prior reference period (January and February 2020), you need to check the "prior reference period" election box when completing your CERS application form.
Which baseline revenue comparison option will you use for this claim?
- Compare 2019 month with claim month
- Average of January and February 2020 (alternative baseline revenue)
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.

Enter your eligible revenue for the following months
Eligible revenue

2019 revenue

September 2019 (do not include a dollar sign, spaces or commas)

$

October 2019 (do not include a dollar sign, spaces or commas)

$

November 2019 (do not include a dollar sign, spaces or commas)

$

December 2019 (do not include a dollar sign, spaces or commas)

$

2020 revenue

September 2020 (do not include a dollar sign, spaces or commas)

$

October 2020 (do not include a dollar sign, spaces or commas)

$

November 2020 (do not include a dollar sign, spaces or commas)

$

December 2020 (do not include a dollar sign, spaces or commas)

$

Update your revenue drop

Enter your eligible revenue for the following months
Eligible revenue

January 2020 (do not include a dollar sign, spaces or commas)

$

February 2020 (do not include a dollar sign, spaces or commas)

$

September 2020 (do not include a dollar sign, spaces or commas)

$

October 2020 (do not include a dollar sign, spaces or commas)

$

November 2020 (do not include a dollar sign, spaces or commas)

$

December 2020 (do not include a dollar sign, spaces or commas)

$

You were in business for all 60 days of January and February 2020 (not seasonally affected or beginning operations during that period)

Days you were not in business during Jan Feb 2020 (do not include spaces or commas)(required)

Update your revenue drop
Summary of Step 3
- Your current period revenue drop is 0%
- Your previous period revenue drop is 0%

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

Street address

City

Prov.

Postal code

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?

Rent
Own

First select whether you own or rent this property

Are your rent and any rental income for this location paid monthly?

If you choose the monthly option, your rent for each month will be prorated for the days that fall within the 28 day claim period.

If your expense payment periods don't align with the monthly option, choose the CERS period (28 days) option

Monthly eligible expenses for month 1

Rent (do not include a dollar sign, spaces or commas)

Eligible expenses

from [Start] to [End]

Rental income (do not include a dollar sign, spaces or commas)

from [Start] to [End]

Monthly eligible expenses for month 2

Rent (do not include a dollar sign, spaces or commas)

Eligible expenses

from [Start] to [End]

Rental income (do not include a dollar sign, spaces or commas)

from [Start] to [End]

Eligible expenses for the claim period

If your expense payment periods don't align with the monthly or yearly options, choose the CERS period (28 days) option.

Property taxes (do not include a dollar sign, spaces or commas)

The period for which the tax payment was made $

Select an expense period first

Property insurance (do not include a dollar sign, spaces or commas)

The period for which the insurance payment was made $

Select an expense period first

Interest on commercial mortgages (do not include a dollar sign, spaces or commas)

The period for which the interest payment was made $

Select an expense period first

Rental income (do not include a dollar sign, spaces or commas)

The period for which the lease payment was made $

Select an expense period first

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.

Review locations summary

Business location(s)	Lockdown (days)	Rent	Property tax	Property insurance	Interest on commercial mortgages	Rental income	Qualifying expenses
Location 1	0
Total locations:	-	-	-	-	-	-	-
Calculated basic CERS amount: $0.00 (based on your 0% rate)

Step 5: Get results
After completing the steps above, you can now calculate the results.