Canada Recovery Hiring Program (CRHP)

Canada Recovery Hiring Program (CRHP)

As a Canadian employer who continues to be impacted by the COVID-19 pandemic, you may be eligible to apply for one of the two subsidies to cover part of your employee wages.

The CRHP and the Canada Emergency Wage Subsidy (CEWS) support wages you pay through different phases of your economic recovery. Each claim period, eligible employers can claim either CRHP or CEWS, whichever is higher.

Next deadline

December 30, 2021: Last day to apply for claim period 17

Next period opens

October 1, 2021: First day you can apply for claim period 20

Sections

Source: CRA

Organizations re imagine business travel for the new normal

Toronto-business-travel

Planning for uncertainty, starting slowly and making the most of each trip is the best way to travel smart, and green, experts say

After months of lockdowns and more recent easing of restrictions, the case for business travel is coming under renewed scrutiny. While many are anxious to get to some level of face-to-face contact with colleagues and customers, organizations are applying a different lens to travel planning, which includes sustainability. 

Victoria DeBoon director of sales, SAP Concur Canada in Vancouver, says its latest Global Travel Survey indicates that business travellers are ready to hit the road again—and for good reason.

According to the survey, 96 per cent of respondents said they are willing to travel over the next 12 months. In addition, 80 per cent said they worried that the inability to increase travel affects their ability to build new relationships, sign new deals, renew contracts and run their business. 

EXPECTING UNCERTAINTY

DeBoon says the key issue moving forward is coping with the uncertainty. “Travel decisions are very much based on risk factors for the organizations and the individual traveller. Plans are being put in place with the understanding that things can change based on guidelines, along with concerns over the comfort and safety of staff.” 

Those making the travel plans are being much more vigilant about cancellation policies and potential penalties for flights, cars and hotels, she notes. “A main question is how to pivot without it having a financial impact,” she says.

Unquestionably, employee health and safety are top priorities, adds DeBoon. To that end, they are looking at more established hotels with clear policies around social distancing, easy to access eating areas and the local risk factors. 

STARTING CLOSE TO HOME

For the most part, travel plans are very much a staggered approach, with domestic travel first, U.S. second and other international destinations further down the road, notes DeBoon. 

At Xperigo, a roadside assistance management service, plans are also to ease into travel within Canada (mainly between its Toronto and Moncton sites), with possible expansion into the U.S. in time. International travel beyond the U.S. would be a third phase, says Shelly Cohen-Bhamani, vice-president, talent and culture. 

“People are keen to do it, but they’re also being cautious,” she says. “The number one priority is that team members have to be comfortable and want to do it. That’s why we haven’t put a travel budget in place until 2022.”

BUILDING IN FLEXIBILITY

Carré Le Page, VP marketing for Flight Centre Travel Group’s corporate division in Vancouver, says that outside of industries, such as mining and manufacturing where business travel continued during the pandemic, interest on the part of other sectors is coming back slowly. “Companies have travellers that want to get out and see clients. The key is the ability to be flexible in uncertain times,” he says.

SAP Concur’s survey confirms this. More the 70 per cent of respondents indicated that flexibility, such as choosing your transportation, lodging and travel dates, is now the most pressing need for business travelers, ahead of vaccination-related demands at 62 per cent.

TRAVELLING SMART

Darrell Jensen, managing partner, risk, at EY Canada, says the travel bans provided an important boost to the organization’s carbon emission reduction targets that will impact travel plans moving forward. “For 2021, we were carbon negative. Our overall plan is to reduce business travel emissions by 35 per cent against our fiscal 2019 baseline,” he says.

As the prospect of travel returns, Jensen says their sustainability goal will continue to play an integral part in their travel decisions. “We need to engage in smart travel decisions that make sense,” he says. “We encourage people to think about strategies such as seeing other clients or networking with coworkers in the area they are visiting at the same time.”

Clients are definitely on board, he adds. “Often we find their strategies and views are aligned with ours,” he says. “The mindsets of people have changed. Our surveys demonstrate they want to do things differently moving forward.”

He adds that domestic and international travel has started to return, albeit slowly. “Now the focus is on whether these trips need to take place.”

Author: Denise Deveau

Source: CPACanada

Fuel charge registration in Canada

Who has to register

For purposes of the fuel charge, you may be required or permitted to register with the CRA under the Greenhouse Gas Pollution Pricing Act.

The fuel charge began to apply April 1, 2019 in certain provinces and territories.  The Government of Canada made regulations and published them in Part II of the Canada Gazette on August 21, 2019.  The Regulations implemented the fuel charge in Alberta effective January 1, 2020.

Persons that have business activities in a listed province (Alberta, Manitoba, Nunavut, Ontario, Saskatchewan, or Yukon), such as producers, distributors, importers, emitters, certain users of fuel, or combustible waste, as well as persons that are air, marine, rail, or road carriers, may have to register for one or more of the following types of registration:

  • distributor
  • importer
  • emitter
  • user of fuel
  • user of combustible waste
  • air carrier
  • specified air carrier
  • marine carrier
  • specified marine carrier
  • rail carrier
  • specified rail carrier
  • road carrier

To find out if you are required or permitted to register, see Fuel Charge Notice FCN1, Registration Under the Greenhouse Gas Pollution Pricing Act. Should you have technical enquiries with respect to the application of the Greenhouse Gas Pollution Pricing Act, contact one of the regional excise offices at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.

When to register

You can submit your fuel charge registration forms electronically or by mail.

If your registration is mandatory:

  • you were required to register before April 1, 2019 if your business activities are in Manitoba, New BrunswickFootnote1 , Ontario, or Saskatchewan
  • you were required to register before July 1, 2019 if your business activities are in Nunavut, or Yukon
  • you were required to register before January 1, 2020 if your business activities are in Alberta

If you are a new business with activities in one of the listed provinces and registration is mandatory, you must register immediately.

For more information, see New registrants.

If your registration is voluntary, you may register at any time.

The processing of your application may take up to 30 calendar days from the date we receive it.

New registrants

If you are a new registrant with the fuel charge program and do not have a fuel charge account number, follow the instructions on How to register to complete your registration.

Registered emitter

If you are registered as an emitter under Part 1 of the Greenhouse Gas Pollution Pricing Act for certain covered facilities, and you wish to register additional facilities covered under either a provincial program, or under the opt-in program with Environment and Climate Change Canada, and you wish to register those facilities under the CRA’s fuel charge program, you will need to fill out Form L400, Fuel Charge Registration and file it with the related schedule for emitters.  A separate registration letter with a new registration account will be provided, which can be used to complete your exemption certificate for those newly registered facilities.

You will be required to provide a new exemption certificate for this new registration to cover newly added facilities.   The Fuel Charge Registry tool found in My Business Account can be used to confirm the status and registration type of a fuel charge account. For more information on exemption certificates, see Fuel charge relief.

Filing separate returns

If you are already registered for the fuel charge program and want to report your fuel charge activities by branch or division, you may do so by submitting a separate Form L400, Fuel Charge Registration, to identify each branch or division along with Form L400-1, Fuel Charge Registration Schedule, or Form L400-2, Fuel Charge Registration Schedule – Road Carrier, or both, depending on the type of registration for which you are applying.

See Fuel Charge Notice FCN1, Registration Under the Greenhouse Gas Pollution Pricing Act, for more information.

Consequence of not registering on time

If you fail to register, when required, by the due date, you are liable to pay a penalty of $2,000.

How to register

To register for the fuel charge program, use Form L400, Fuel Charge Registration.

If you have activities in more than one listed province, only one registration application is needed.

To indicate your registration type(s) and the type(s) of fuel that you use, transfer, deliver, divert, bring into, import in, or produce, and any combustible waste burned in each listed province, attach Form L400-1, Fuel Charge Registration Schedule to your L400, Fuel Charge Registration.

If you are required to register as a road carrier, attach Form L400-2, Fuel Charge Registration Schedule – Road Carrier to your L400, Fuel Charge Registration.

If you are a non-resident that keeps records outside Canada, attach Form L400-3 Non-Resident – Records kept outside Canada to your L400, Fuel Charge Registration.

If you are a non-resident and are required to register for the fuel charge, see Fuel charge information for non-resident applicants.

The processing of the fuel charge registration may be delayed in the case of missing or incomplete information.

Registration forms can be submitted electronically using the “Submit documents” function in My Business Account. If you submit your registration electronically, you will be provided with the confirmation number of your submission. This confirmation number should be retained for follow up on the status of your application if required.

You can also send your completed forms by mail to the following address:

Sudbury Tax Centre
Fuel Charge Program
Post Office Box 20000, Station A
Sudbury ON  P3A 5C1

After you submit your application

When your registration is processed, the CRA will advise you of your registration number and effective date of registration. You may also login to My Business Account to view the registration information and this will allow you to view your registration confirmation letter.