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Canada Emergency Rent Subsidy (CERS)

Who can apply

Eligibility criteria

To be eligible to receive the rent subsidy, you must meet all four of the following criteria – you:

  1. Meet at least one of these conditions:

    1. You had a CRA business number on September 27, 2020


    2. You had a payroll account on March 15, 2020, or another person or partnership made payroll remittances on your behalf


    3. You purchased the business assets of another person or partnership who meets condition b above, and have made an election under the special asset acquisition rules

      These special asset acquisition rules are the same for the Canada Emergency Wage Subsidy (CEWS).

      Learn more about the special asset acquisition rules on the CEWS FAQ page


    4. You meet other prescribed conditions that might be introduced
      Note: there are no prescribed conditions at this time

    If you don’t have a business number but you qualify under condition b or c, you will need to set one up before you are able to apply for CERS.

    You do not need a payroll account to apply for CERS.

  2. Are an eligible business, charity, or non-profit (eligible entity)

    Check which types of businesses, charities, or non-profits are eligible

    Types of businesses, charities, or non-profits (entities) that are eligible for CERS

    • individuals (other than a trust)
    • corporations (or trusts) that are not exempt from income tax (Part I of the Income Tax Act)
    • the following persons that are exempt from income tax (Part I of the Income Tax Act):
      • non-profit organizations
      • agricultural organizations
      • boards of trade
      • chambers of commerce
      • non-profit corporations for scientific research and experimental development
      • labour organizations or societies
      • benevolent or fraternal benefit societies or orders
    • registered charities
    • partnerships consisting of eligible entities (including partnerships where at least 50% of the interests in the partnership are held by eligible entities)
    • the following prescribed organizations:
      • certain Indigenous government-owned corporations that carry on a business
      • partnerships consisting of eligible entities and certain Indigenous governments
      • registered Canadian amateur athletic associations
      • registered journalism organizations
      • private schools or private colleges, and
      • partnerships consisting of eligible entities (including partnerships where at least 50% of the interests in the partnership are held by eligible entities)

    Public institutions are not eligible for the subsidy. This includes municipalities and local governments, Crown corporations, public universities, colleges and schools, and hospitals.

    If your business, charity, or non-profit is related to another eligible entity, you may be considered an "affiliated entity". This may affect your calculations for the subsidy.

    Learn more about affiliated entities

    If you are affiliated with other businesses, charities, or non-profits who are also applying for CERS, you must agree how you will split the $300,000 limit for eligible expenses.

    You will enter the percentages you agreed to claim in the application form.

    The application form will have space for up to 10 affiliated entities. If you have more than 10, enter the ones with the highest allocations (percentages) and keep a full list for your records.

    Read about some examples of affiliated entities

  3. Experienced a drop in revenue

    Your drop in revenue is calculated by comparing your eligible revenue during the reference period with your eligible revenue from a previous period (baseline revenue).

    There is no minimum revenue drop required to qualify for the subsidy. The rate your revenue has dropped is only used to calculate how much subsidy you receive for these periods.

    Calculate your revenue drop online

    After you have read about the expenses you can claim, you can use the online calculator to find your revenue drop while calculating how much subsidy you may receive.


    Read about the calculation

    You can read the in-depth details of how the revenue drop is calculated.

    Check what counts as eligible revenue

    Eligible revenue for CERS

    Eligible revenue generally includes revenue earned in Canada from:

    • selling goods
    • rendering services, and
    • others' use of your resources

    If your normal accounting method is the accrual method, you can choose (elect) to use the cash method (and vice versa), but once you choose you must use the same accounting method for all your claims.

    Special revenue circumstances

    Registered charities and non-profit organizations

    Registered charities, non-profits, and some prescribed organizations may choose whether or not to include government funding, such as grants, when calculating eligible revenue. You must use the same approach for each period you are applying for.

    Non-arm's length transactions and affiliated groups

    Revenue related to certain non-arm's-length transactions and affiliated groups must be subtracted from your qualifying revenue.

    Amalgamations and changes of ownership

    Special rules apply for calculating eligible revenue when two or more entities have amalgamated, or when an entity has purchased the assets of another person or partnership.

    These rules are the same for the Canada Emergency Wage Subsidy (CEWS).

    Learn more about calculating eligible revenue for amalgamations and changes of ownership on the CEWS FAQ page

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

  4. Have eligible expenses

    To apply for CERS, you must have a qualifying property. Only certain expenses you pay for qualifying properties are eligible for CERS.

    Learn about qualifying properties and which expenses you can claim

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