COVID-19: Economic Relief Measures Announced to Date

  • According to Revenue Quebec, employees can deduct employment expenses related to working from home as long as their employer does not reimburse them. These expenses include supplies such as paper, pencils and ink cartridges; internet fees, provided they are billed according to use; and expenses relating to a home office space where employment activities are carried out more than 50% of the time, including heating, electricity, cleaning products, lighting accessories and minor repairs. An employee who is a tenant can deduct a reasonable part of their rent related to the home office space. However, an employee who is an owner cannot deduct an amount for the rental value of the home workspace. Employees can deduct these employment expenses in their 2020 income tax returns by filing form TP-59-V (Employment Expenses of Salaried Employees and Employees Who Earn Commissions) or a detailed statement of expenses as well as form TP-64.3 (General Employment Conditions) completed by the employer.
  • Revenu Québec commented that, in the context of COVID-19, where supporting documentation is provided, the total or partial reimbursement of a maximum amount of $500 intended to offset the cost of acquiring personal computer equipment or office equipment required for working from home is not a taxable benefit for the employee.

Support for consumer organizations

  • L’Autorité des marchés financiers (AMF) announced significant enhancements to its support for a variety of front-line organizations that assist consumers, including seniors. The financial support offered to 37 associations by the AMF now stands at $830,000 for 2020-2021.
  • For more information, see the Government of Québec’s news release of May 11, 2020.[267]

Support for domestic violence shelters

  • In response to COVID-19 creating unprecedented challenges for victims of sexual and domestic violence, the government of Canada has paid more than $6.4 million directly to the government of Québec to support women’s shelters and support agencies for victims of sexual and domestic violence in Québec.
  • For more information, see the Government of Canada’s news release of May 4, 2020.[268]

Incentive Program to Retain Essential Workers (IPREW)

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