COVID-19: Help for businesses in Ontario

• Ontario COVID-19 Small Business Relief Grant

  The government is announcing an Ontario COVID-19 Small Business Relief Grant for small businesses that are subject to closure under the modified Step Two of Roadmap to Reopen.

  What you'll get

  Eligible businesses subject to closures as a result of the province’s move to the modified Step Two of the Roadmap to Reopen will receive a grant of $10,000.

  Eligibility

  To receive the grant, a small business identified from the eligible list below must:

  • be required to close due to public health orders that took effect 12:01 a.m. on January 5, 2022
  • have fewer than 100 employees as of December 31, 2021
  • be an active business as of January 14, 2022

  Eligible businesses that previously qualified for the Ontario Small Business Support Grant will be pre-screened to verify eligibility and may need to provide some additional information but will not need to apply for the new program.

  Newly established and newly eligible small businesses will need to apply once the application portal opens in the coming weeks. Small businesses that qualify can expect to receive their payment in the coming weeks.

  Eligible small businesses include:

  • restaurants and bars
  • facilities for indoor sports and recreational fitness activities (including fitness centres and gyms)
  • performing arts and cinemas
  • museums, galleries, aquariums, zoos, science centres, landmarks, historic sites, botanical gardens and similar attractions
  • performing arts venues and cinemas, museums, galleries, aquariums, zoos, science centres, landmarks, historic sites, botanical gardens and similar attractions
  • meeting or event spaces
  • tour and guide services
  • conference centres and convention centres
  • driving instruction for individuals
  • before- and after- school programs

  How to apply

  Applications for the Ontario COVID-19 Small Business Relief Grant will be open in the coming weeks.

• Ontario Business Costs Rebate Program: applications now open

  We are introducing the new Ontario Business Costs Rebate Program to support businesses that are most impacted by provincial public health measures in response to the Omicron variant of COVID-19.

  Apply for the program

  What you’ll get

  Eligible businesses that are required to close or reduce capacity will receive rebate payments for a portion of the property tax and energy costs they incur while subject to these measures. Eligible businesses required to reduce capacity to 50 per cent, such as smaller retail stores, will receive a rebate payment equivalent to 50 per cent of their costs, while businesses required to close for indoor activities, such as restaurants and gyms, will receive a rebate payment equivalent to 100 per cent of their costs. Payments to eligible businesses will be retroactive to December 19, 2021 when public health measures were first effective.

  Eligibility

  Eligible businesses include:

  • restaurants and bars
  • personal care services (hair or body)
  • retailers (non-grocery, less than 50,000 square feet)
  • small grocery stores (less than 5,000 square feet)
  • gyms and other indoor sports and recreational facilities
  • places of worship
  • indoor meeting and event spaces
  • indoor concert venues, theatres and cinemas
  • casinos, bingo halls and other gaming establishments
  • indoor portion of horse and car racing tracks
  • indoor museums, galleries, aquariums, zoos, science centres, landmarks, historic sites, botanical gardens and similar attractions
  • indoor clubhouses at outdoor recreational amenities
  • indoor business associated with tour and guide services
  • steam rooms and saunas
  • oxygen bars
  • bathhouses and sex clubs
  • indoor teaching and instruction centres
  • indoor driving instruction centres
  • day camps and overnight camps for children
  • before- and after-school programs
  • pet and veterinary services

  Further details can be found in the program guide (PDF).

  How to apply

  Online applications for this program are now open. Apply now here.

  Businesses will be required to submit proof of costs associated with property tax and energy bills as part of the application process.

  If you have questions about the Ontario Business Costs Rebate Program, call ServiceOntario at 1-855-216-3090.

• Pausing commercial evictions

  We are temporarily stopping or reversing evictions of commercial tenants and protecting them from being locked out or having their assets seized during COVID-19covid 19. This applies to businesses that were eligible for the previous Canada Emergency Commercial Rent Assistance (CECRA) for small businesses program or who have been approved for the Canada Emergency Rent Subsidy (CERS).

  Learn more about temporary eviction rules.

• Improving cash flows for Ontario businesses

  We are providing additional support to help improve cash flows for Ontario businesses by providing a six-month interest- and penalty-free period to make payments for most provincially administered taxes. This will:

  • support businesses in the immediate term while capacity restrictions are in place
  • provide the flexibility Ontario businesses will need for long-term planning

  The six-month period started on January 1, 2022 and will end on July 1, 2022. This measure will make available up to $7.5 billion in relief to help approximately 80,000 Ontario businesses. Businesses will have the option to delay their payments for the following provincially administered taxes:

  • Employer Health Tax
  • Beer, Wine & Spirits Taxes
  • Tobacco TaxInsurance Premium Tax
  • Fuel Tax
  • International Fuel Tax Agreement
  • Gas Tax
  • Retail Sales Tax on Insurance Contracts and Benefit Plans
  • Mining Tax
  • Race Tracks Tax

• Employer Health Tax relief

  We increased the Employer Health Tax (EHT) exemption from $490,000 to $1 million starting in 2020.

  Along with doubling the exemption, we doubled the instalment threshold from $600,000 to $1.2 million starting with the 2021 tax year.

  What this means for you

  As an employer, this means additional EHT relief of up to $9,945 per year, for a total of up to $19,500 in annual EHT savings per eligible employer.

  The annual tax return form is not changing. Only the amount that you enter for the exemption claimed will change. Tax rates and eligibility criteria for the tax exemption remain the same.

  In 2021, all employers will begin remitting monthly instalments when their annual payroll exceeds $1.2 million.

  If your business no longer needs to make instalment payments or file an EHT return as a result of the increased exemption amount or instalment threshold, you do not need to notify the Ministry of Finance.

  Learn more about the EHT changes for 2021.

• Regional Opportunities Investment Tax Credit

  If your corporation is building, renovating or acquiring an eligible commercial or industrial building in a designated region in Ontario, you may be eligible to claim a tax credit of up to $90,000 in a year.

  In the 2021 Budget, Ontario announced that it will temporarily enhance this tax credit by investing an additional $61 million, resulting in total tax credit support of about $155 million by 2022–23.

  The tax credit will be available to claim on your corporate income tax return.

  Learn more about the tax credit and if your project qualifies.

• Jobs Training Tax Credit

  The temporary Ontario Jobs Training Tax Credit will help workers get the training they need.

  It will provide up to $2,000 to individuals with eligible training expenses in 2021. This measure would provide about $260 million in support to 230,000 Ontario individuals.

  Learn more about the tax credit.

• Your responsibilities and employee protections

  Learn about employers' responsibilities, and get information about job protections available to employees including:

  • leaves of absence
  • taking vacation time
  • temporary layoffs
  • filing a claim

• Show your commitment to safety

  Consider making the POST Promise – a self-declaration that your business is working to help prevent the spread of COVID-19covid 19. Once completed, you’ll get tools to help educate employees on workplace safety. You can also display the POST Promise logo, which is a nationally recognized symbol of a business’s commitment to doing their part.

• Find PPE suppliers

  Access the Workplace PPE Supplier Directory to find personal protective equipment for your business.

• Sector-specific guidance and posters

  Get sector-specific guidelines and posters to help protect workers, customers and the general public.

  We have also developed guidance for transit agencies and passengers to help stop the spread of COVID-19covid 19.

• Develop your COVID-19covid 19 workplace safety plan

  Learn how you can create a plan to help protect your workers and others from COVID-19covid 19.

• Other helpful resources

  • Learn how to organize a private COVID-19covid 19 testing campaign at your workplace for asymptomatic individuals who are ineligible for testing under the COVID-19covid 19 Provincial Testing Guidance.
  • From the Government of Canada:
  • managing your business during COVID-19covid 19
  • support for businesses
  • Canadian Federation of Independent Businesses: COVID-19covid 19 Small Business Help Centre
  • Ontario Chamber of Commerce: Pandemic Preparedness Toolkit for COVID-19covid 19 (PDF)
  • Retail Council of Canada: Road to Retail Recovery Playbook

The Canadian government has made available supports for business during COVID-19covid 19.

If you or your employees are feeling anxious, experiencing other mental health or addiction challenges or you can’t access your regular in-person counselling support, there are services you can access online or by phone, including self-led support, peer support and internet-based cognitive behavioural therapy.

If you are currently receiving mental health and addictions services and supports, please contact your current service provider, including community-based mental health and addictions agencies. Many of these providers are modifying their services to move towards virtual care, meeting clients by phone or secure video-conferencing.

• Ontario Together: Help fight COVID-19

  Get free rapid tests, access funding, sell supplies to government, or search for PPE suppliers and testing services through our Ontario Together initiative.