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, 2020or
   2. You had a payroll account on March 15, 2020, or another person or partnership made payroll remittances on your behalfor
   3. You purchased the business assets of another person or partnership who meets either condition a or b, and have made an election under the special asset acquisition rulesThese 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
2. Are an eligible business, charity, or non-profit (eligible entity)Eligible businesses, registered charities, or non-profitsIf your business, registered charity, or non-profit is related to another eligible entity, you may be considered to be part of an “affiliated group”. This may affect your calculations for the subsidy.Learn more about affiliated groups
3. Experienced a drop in revenueYour drop in revenue is calculated by comparing your eligible revenue during the reference period with your eligible revenue from a previous period (baseline revenue). It is used to calculate how much subsidy you receive for the claim period.Period 1 to 10There is no minimum revenue drop required to qualify for the subsidy.Period 11 to 13Your revenue must have dropped more than 10% in order to qualify for the rent subsidy.Eligible revenueEligible revenue generally includes revenue earned in Canada from:
   • selling goods
   • rendering services, and
   • others’ use of your resourcesUse your normal accounting method when calculating your eligible revenue.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.If you choose to use the cash method, you need to check the “cash method” election box when completing your application.The rules for calculating eligible revenue are the same for the Canada Emergency Wage Subsidy (CEWS).

Source: CRA