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sectoral)-70( labour)-7( committees,)-39( training)-7( mutual)-70( and)]TJ EMC /LBody <>BDC 0 -1.214 TD [(recognized)-38( employers\222)-23( associations,)-6( legally)-23( constituted)-21( workers\222)-64( associations,)-6( etc.)]TJ EMC /H4 <>BDC /TT2 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 85.6554 Tm [(Eligibility)-25( criteria)]TJ EMC ET endstream endobj 8 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 839 0 R/XObject 840 0 R>>/Rotate 0/StructParents 27/Type/Page/Tabs/S>> endobj 9 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f BT /P <>BDC 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 753.5172 Tm [(The)-42( following)-51( entities)-8( will)-24( be)-6( eligible)-6( to)-48( CAMEP:)]TJ EMC /LBody <>BDC 0 Tw 8.6897 0 0 8.6897 85.6552 731.7931 Tm (Employers;)Tj EMC /LBody <>BDC 0.008 Tw 0 -1.214 TD [(Self)-63(-)-24(employed)-22( workers)-71( \(whether)-38( or)-39( not)-39( they)-39( are)-55( incorporated\))-37( employing)-14( other)-7( workers;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Workers\222)-56( and)-46( employers\222)-23( associations;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Professional)-69( groupings;)]TJ EMC /LBody <>BDC T* [(Group)-7( of)-23( employers;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Group)-7( of)-23( workers;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Collective)-23( Promoters)-31( recognized)-38( by)-15( the)-39( C)]TJ EMC /P <>BDC /TT1 1 Tf 18.643 0 Td [(ommission)-8( des)-31( partenaires)-69( du)-31( march\351)-23( du)-31( travail)-47( )]TJ EMC /LBody <>BDC /TT0 1 Tf [(for)-47( the)-39( Collective)]TJ EMC /LBody <>BDC -18.643 -1.214 Td [(Promoters)-31( Component)-45( of)-23( CAMEP;)]TJ EMC /LBody <>BDC 0 Tw T* (Cooperatives;)Tj EMC /LBody <>BDC 0.008 Tw T* [(Economic)-39( social)-15( enterprises;)-62( and)]TJ EMC /LBody <>BDC T* [(Not)-15(-)-24(for)-47(-)-24(profit)-63( organization)-53( and)-46( community)-23( organization.)]TJ EMC /H4 <>BDC /TT2 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 600.8276 Tm [(Eligible)-31( training)-39( activities)]TJ EMC /P <>BDC /TT0 1 Tf 0 -2.529 TD [(The)-42( following)-51( types)-22( of)-48( training)-15( activities)-48( offered)-5( by)-3( an)-6( entity)-22( listed)-19( above)-41( will)-24( be)-6( eligible)-6( to)-48( CAMEP:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 552.4138 Tm [(Basic)-55( employee)-22( training;)]TJ EMC /LBody <>BDC 0 Tw 0 -1.214 TD (Francization;)Tj EMC /LBody <>BDC 0.008 Tw 0 -1.214 TD [(Digital)-8(-)-24(skill)-48( training;)]TJ EMC /LBody <>BDC T* [(Continuing)-6( education)-21( on)-31( business)-54( activities,)-31( no)-31( matter)-23( if they)-39( are)-55( related)-14( or)-40( not)-39( to)-23( the)-39( actual)-46( position)-54( of)-23( the)-39( trainee;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Training)-31( encouraged)-5( by)-15( a)-15( professional)-38( order;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Training)-31( essential)-54( to)-23( the)-38( resumption)-54( of)-23( business)-54( activities;)]TJ EMC /LBody <>BDC T* [(Training)-31( related)-14( to)-23( a)-15( strategic)-7( shift)-23( in)-8( business)-54( activities)-23( in)-8( the)-39( context)-62( of)-23( economic)-7( uncertainties)-45( caused)-62( by)-15( COVID)-47(-)]TJ EMC /LBody <>BDC 0 -1.214 TD [(19)-31( and)-46( aiming)-55( to)-23( maintain)-7( or)-40( diversify)-47( business\222)-46( activities;)-31( and)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Re)-8(-)-24(qualification)-6( training)-7( for)-47( workers.)]TJ EMC /H4 <>BDC /TT2 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 442.5517 Tm [(Eligible)-31( expenditures)]TJ EMC /P <>BDC /TT0 1 Tf 0 -2.529 TD [(The)-42( following)-51( expenditures,)-56( engaged)-49( by)-3( an)-6( entity)-22( listed)-19( above)-41( in)-45( the)-22( course)-58( of)-48( an)-6( eligible)-6( training)]TJ EMC /P <>BDC 0 -1.235 TD [(activity)-3( will)-24( be)-6( eligible)-6( to)-48( CAMEP:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 381.1034 Tm [(Salaries)-31( and)-46( wages)-39( of)-23( workers)-71( \(excluding)-14( social)-15( benefits\))-22( for)-47( a)-15( maximum)-24( of)-23( $25)-46( per)-55( hour;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Professional)-69( fees)-39( of)-23( consultants)-13( or)-40( trainer)-23( for)-47( a)-15( maximum)-24( of)-23( $125)-62( per)-55( hour;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Indirect)-7( fees)-39( for)-47( trainers)-23( \(meals,)-8( transportation,)-37( accommodations,)-21( etc.\))-55( at)-23( real)-47( cost;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Indirect)-7( fees)-39( for)-47( workers)-71( in)-8( training)-7( \(transportation,)-61( meals,)-55( accommodations,)-21( etc.\))-55( at)-23( real)-47( cost;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Elaborating,)-21( adapting)-21( or)-40( purchasing)-38( of)-23( training)-7( material,)-23( at)-23( real)-47( cost;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Adapting)-53( of)-23( an)-31( in)-8(-)-24(person)-14( training)-7( course)-70( into)-31( an)-31( online)-46( training)-7( course;)]TJ EMC /LBody <>BDC T* [(Registration)-22( or)-39( subscription)-22( fees)-39( of)-23( an)-31( online)-46( platform,)-38( at)-23( real)-47( cost;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(If)-15( applicable,)-6( fees)-39( related)-14( to)-23( management)-21( activities)-23( \(banking)-22( fees,)-46( training)-7( material\))-40( paid)-39( by)-15( the)-39( delegated)-37( entity)-39( up)]TJ EMC /LBody <>BDC 0 -1.214 TD [(to)-23( 10)-31( %)-40( of)-23( those)-54( fees;)]TJ EMC /LBody <>BDC T* [(Diagnostic)-46( of)-23( the)-38( human)-14( resources)-39( functions)-69( and,)-54( if applicable,)-6( of)-23( other)-7( management)-21( functions)-69( \(Business)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Component)-45( only\);)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Consultant)-6( fees)-39( in)-8( human)-14( resources)-39( management)-21( \(organizational)-13( communication,)-69( telecommuting,)-6( etc.\))-55( \(Business)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Component)-45( only\);)-55( and)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Coaching)-62( and)-46( management)-21( training)-7( \(Business)-39( only\).)]TJ EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 60.8276 222.2069 Tm [(Eligible)-12( expenditures,)-56( subject)-8( to)-48( certain)-58( exceptions)-43( regarding)-11( salaries)-26( and)-38( wages)-51( that)-38( will)-24( be)]TJ EMC /P <>BDC 0 -1.235 TD [(explained)-14( further)-51( in)-46( this)-32( section,)-25( will)-24( give)-48( rise)-36( to)-48( a)-32( reimbursement)-38( of:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 187.4483 Tm [(100)-46( %)-40( of)-23( eligible)-31( expenditures)-61( on)-31( the)-39( first)-32( $100,000)-44( or)-40( less;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(50)-31( %)-39( of)-23( eligible)-31( expenditures)-61( between)-6( $100,000)-44( and)-46( $500,000.)]TJ EMC /H4 <>BDC /TT2 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 151.4483 Tm [(Reimbursement)-31( of)-56( salaries)-40( and)-45( wages:)-22( interaction)-6( between)-58( CAMEP)-36( and)-46( other)-29( wage)-28(-)-20(based)]TJ EMC /H4 <>BDC 0 -1.235 TD [(subsidies)-34( granted)-39( by)-9( the)-29( Government)-51( of)-56( Qu\351bec)-38( or Canada)]TJ EMC /P <>BDC /TT0 1 Tf 0 -2.529 TD [(The)-42( reimbursement)-38( terms)-29( of)-48( salaries)-26( and)-38( wages)-51( as)-3( eligible)-6( expenditures)-40( vary)-52( depending)-36( on)-6( the)]TJ EMC /P <>BDC 0 -1.235 TD [(other)-15( wage)-22(-)-20(based)-41( subsidies)-8( granted)-21( by)-3( the)-22( Government)-27( of)-48( Qu\351bec)-27( or)-52( Canada)-27( that)-38( a)-32( business)]TJ EMC /P <>BDC 0 Tw 0 -1.235 TD (receives.)Tj EMC ET endstream endobj 10 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 863 0 R/XObject 864 0 R>>/Rotate 0/StructParents 32/Type/Page/Tabs/S>> endobj 11 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f /P <>BDC q 36 72 576 695 re W n BT 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 757.2414 Tm [(Terms)-49( announced)-52( as)-3( of)-48( April)-59( 6,)-48( 2020,)-27( are)-26( the)-22( following:)]TJ ET EMC Q BT /LBody <>BDC 0 scn /TT0 1 Tf 0.008 Tw 8.6897 0 0 8.6897 85.6552 735.5173 Tm [(25)-31( %)-39( of)-23( total)-39( salaries)-55( and)-46( wages)-39( of)-23( employees)-22( in)-8( training)-7( \(up)-55( to)-23( a)-15( maximum)-24( of)-23( $25)-46( per)-55( hour\),)-31( if the)-39( business)]TJ EMC /LBody <>BDC 0 -1.214 TD [(receives)-63( the)-39( Canada)-69( Emergency)-14( Wage)-31( Subsidy)-14( of)-23( 75)-31( %)-40( described)-22( below;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(90)-31( %)-39( of)-23( total)-39( salaries)-55( and)-46( wages)-39( of)-23( employees)-22( in)-8( training,)-14( if the)-38( business)-54( receives)-63( the)-39( Temporary)-23( Wage)-31( Subsidy)-14( for)]TJ EMC /LBody <>BDC T* [(Employers)-63( of)-23( 10)-31( %)-39( described)-22( below;)]TJ EMC /LBody <>BDC T* [(100)-46( $)-15( of)-23( salaries)-55( and)-46( wages)-39( of)-23( employees)-22( in)-8( training)-7( if the)-38( business)-54( receives)-63( no)-31( wage)-38(-)-24(based)-62( subsidy)-39( from the)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Government)-69( of)-23( Qu\351bec)-69( or)-39( Canada.)]TJ EMC /H4 <>BDC /TT1 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 657.3104 Tm [(Duration)-7( of)-56( CAMEP)]TJ EMC /P <>BDC /TT0 1 Tf 0 -2.529 TD [(Projects)-35( detailing)-41( eligible)-6( training)-15( activities)-48( must)-9( be)-6( submitted)-18( to)-48( Services)-48( Qu\351bec.)-44( Services)-48( Qu\351bec)]TJ EMC /P <>BDC 0 -1.235 TD [(will)-24( accept)-54( new)-48( projects)-28( until)-48( September)-50( 30,)-22( 2020,)-27( or)-52( until)-48( the)-22( $100)-11( million)-49( dollars)-55( envelope)-60( runs)]TJ EMC /P <>BDC 0 -1.235 TD [(out.)-38( Eligible)-12( training)-15( activities)-48( are)-26( not)-22( subject)-8( to)-48( a)-32( minimum)-4( or)-52( maximum)-20( duration.)]TJ EMC /P <>BDC 0 -2.176 TD [(Further)-12( details)-51( concerning)-50( this)-32( measure)-51( are)-26( expected)-1( to)-48( be)-6( announced)-52( within)-32( the)-22( next)-51( few)-32( days.)]TJ EMC /P <>BDC /TT1 1 Tf T* [(Small)-38( and)-45( Medium)-46( Businesses)-30( Emergency)-21( Aid)-36( \(Qu\351bec\))-19( \(New\))]TJ EMC /P <>BDC /TT0 1 Tf T* [(This)-52( program)-42( aims)-7( to)-48( relieve)-55( SMBs)-39( experiencing)-37( financial)-38( difficulties)-22( due)-38( to)-48( the)-22( present)-18( COVID)-9(-)-20(19)]TJ EMC /P <>BDC 0 -1.235 TD [(crisis)-17( through)-21( loans)-22( of)-48( up)-6( to)-48( $50,000.)]TJ EMC /P <>BDC 0 Tw 0 -2.176 TD ( )Tj EMC /P <>BDC /TT2 1 Tf 0.016 Tw T* [(Eligible)-12( Businesses)]TJ EMC /P <>BDC /TT0 1 Tf T* [(Businesses)-5( operating)-7( in)-46( all)-59( sectors,)-28( including)-54( social)-32( economy)-2( enterprises,)-11( cooperatives,)-53( and)]TJ EMC /P <>BDC 0 -1.235 TD [(nonprofit)-50( organizations)-53( conducting)-46( commercial)-7( activities)-48( are)-26( eligible)-6( under)-31( the)-22( following)-51( conditions:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 418.9656 Tm [(They)-63( are)-55( in)-8( business)-54( in)-8( Qu\351bec)-69( since)-23( at)-23( least)-31( one)-46( year;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(They)-63( are)-55( temporarily)-55( closed,)-46( on)-31( the)-39( brink)-47( of)-23( closing)-31( or)-40( showing)-46( warning)-70( signs)-23( of)-23( imminent)-15( closure;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(They)-63( are)-55( in)-8( a)-15( context)-62( of)-23( maintaining,)-38( consolidating)-21( or)-40( reviving)-55( their)-55( activities;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(They)-63( are)-55( able)-38( to)-23( demonstrate)-13( a)-15( direct)-55( link)-71( between)-6( their)-55( financial)-46( difficulties)-39( and)-46( the)-39( present)-22( COVID)-47(-)-24(19)-31( crisis.)]TJ EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 60.8276 365.5862 Tm [(Businesses)-5( under)-31( the)-22( protection)-21( of)-48( the)-22( )]TJ EMC /P <>BDC /TT2 1 Tf [(Companies\222)-15( Creditors)-3( Arrangement)-44( Act)]TJ EMC /P <>BDC /TT0 1 Tf 35.118 0 Td [( \(R.S.C.,)-32( 1985,)-27( c.)-45( C)-43(-)]TJ EMC /P <>BDC -35.118 -1.235 Td [(36\))-26( or)-52( of)-48( the)-22( )]TJ EMC /P <>BDC /TT2 1 Tf [(Bankruptcy)-57( and)-38( Insolvency)-41( Act)]TJ EMC /P <>BDC /TT0 1 Tf 19.765 0 Td [( \(R.S.C.,)-32( 1985,)-27( c.)-45( B)-39(-)-20(3\))-52( are)-26( excluded)-57( from this)-32( program.)]TJ EMC /P <>BDC 0 Tw -19.765 -2.176 Td ( )Tj EMC /P <>BDC /TT2 1 Tf 0.016 Tw 0 -2.176 TD [(Eligible)-12( Financing)]TJ EMC /P <>BDC /TT0 1 Tf T* [(Financing)-18( granted)-21( by)-3( this)-32( program)-42( aims)-7( to)-48( relieve)-55( businesses\222)-11( cashflow)-51( needs)-41( and)-38( is)-43( determined)]TJ EMC /P <>BDC 0 -1.235 TD [(based)-41( on)-6( reasonable)-53( and)-38( documented)-26( expenses.)]TJ EMC /P <>BDC 0 -2.176 TD [(Cashflow)-6( needs)-41( must)-9( be)-6( caused)-11( by)-3( either:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 225.9311 Tm [(Impossibility)-55( or)-40( substantial)-6( reduction)-30( of)-23( the)-39( capacity)-46( to)-23( deliver)-55( products)-22( \(goods)-14( or)-39( services\))-71( or)-40( merchandise.)]TJ EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 60.8276 204.207 Tm [(Financing)-18( will)-24( take)-51( the)-22( form of)-48( a)-32( loan)-51( guarantee)-26( of)-48( up)-6( to)-48( $50,000)]TJ EMC /P <>BDC /TT2 1 Tf 0 Tw T* ( )Tj EMC /P <>BDC 0.016 Tw T* [(How)-59( to)-48( Apply)]TJ EMC /P <>BDC /TT0 1 Tf T* [(Businesses)-5( wishing)-19( to)-48( benefit)-57( from this)-32( program)-42( must)-9( contact)-11( their)-55( Regional)-54( County)-8( Municipality)]TJ EMC /P <>BDC 0 -1.235 TD [(\(RCM\),)-14( their)-55( municipality\222s)-55( office)-22( or)-52( the)-22( organization)-24( in)-46( charge)-2( of)-48( administering)-54( their)-55( RCM\222s)-1( Local)]TJ EMC /P <>BDC 0 -1.235 TD [(Investment)-50( Funds.)]TJ EMC ET endstream endobj 12 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 887 0 R/XObject 888 0 R>>/Rotate 0/StructParents 38/Type/Page/Tabs/S>> endobj 13 0 obj [40 0 R] endobj 14 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f /P <>BDC q 36 72 576 695 re W n BT 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 757.2416 Tm [(Flexibility)-34( towards)-48( loans)-35( granted)-39( by)-9( Local)-35( Investment)-15( Funds \(Qu\351bec\))-19( \(New\))]TJ ET EMC Q BT /P <>BDC 0 scn /TT1 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 734.2761 Tm [(A)-39( 6)-32(-)-20(month)-44( moratorium)-3( on)-6( reimbursement)-38( \(both)-15( capital)-51( and)-38( interests\))-6( of)-48( loans)-22( granted)-21( by)-3( Local)]TJ EMC /P <>BDC 0 -1.235 TD [(Investment)-50( Funds.)-2( Interests)-47( accrued)-31( during)-45( this)-32( period)-44( will)-24( be)-6( capitalized.)]TJ EMC /P <>BDC 0 -2.176 TD [(This)-52( measure)-51( is)-43( in)-45( addition)-27( to)-48( the)-22( previously)-28( announced)-52( moratoriums)-32( related)-2( to)-48( the)-22( investment)]TJ EMC /P <>BDC 0 -1.235 TD [(policies)-19( of)-48( most)-9( Local)-22( Investment)-50( Funds.)]TJ EMC /H2 <>BDC /TT0 1 Tf 0 -2.176 TD [(In)-52( Canada)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn /TT1 1 Tf 0.008 Tw 17.3793 0 0 17.3793 60.8276 626.8967 Tm [(Canada)-34( Emergency)-14( Wage)-31( Subsidy)-14( \(CEWS\))-13( \(New\))]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 597.1036 Tm [(The)-42( Government)-27( of)-48( Canada)-27( announced,)-9( on)-6( March)-45( 30,)-22( that)-38( it)-29( will)-24( grant)-15( a)-32( temporary)-28( wage)-22( subsidy,)]TJ EMC /P <>BDC 0 -1.235 TD [(the)-22( Canada)-27( Emergency)-2( Wage)-35( Subsidy)-31( \(the)-42( \223)]TJ EMC /P <>BDC /TT0 1 Tf 0 Tw 20.118 0 Td (CEWS)Tj EMC /P <>BDC /TT1 1 Tf 0.016 Tw [(\224\),)-56( to)-48( eligible)-6( employers,)-51( no)-6( matter)-48( their)-55( size)-46( and)]TJ EMC /P <>BDC -20.118 -1.235 Td [(number)-22( of)-48( employees.)]TJ EMC /P <>BDC 0 -2.176 TD [(Bill)-20( C)-43(-)-20(14)-6( adopting)-46( the)-22( CEWS has)-35( been)-11( sanctioned)-46( on)-6( April)-59( 11,)-22( 2020.)]TJ EMC /P <>BDC T* [(The)-42( Government)-27( of)-48( Canada)-27( will)-24( subsidize)-8( the)-22( first)-36( 75%)-58( of)-48( pre)-26(-)-20(crisis)-17( wages)-51( or)-52( salaries)-25( of)-48( existing)]TJ EMC /P <>BDC 0 -1.235 TD [(employees,)-5( to)-48( a)-32( maximum)-20( salary)-39( of)-48( $58,700,)-49( amounting)-37( to)-48( a)-32( maximum)-20( amount)-18( of)-48( $847)-11( per)-26( week,)]TJ EMC /P <>BDC 0 -1.235 TD [(per)-26( salary.)]TJ EMC /P <>BDC 0 -2.176 TD [(This)-52( measure)-51( is)-43( retroactive)-38( to)-48( March)-46( 15,)-22( 2020.)-27( As)-9( of)-48( now,)-6( this)-32( measure)-51( covers)-55( a)-32( twelve)-48(-)-20(week)]TJ EMC /P <>BDC 0 -1.235 TD [(period,)-2( from March)-46( 15,)-22( 2020,)-27( to)-48( June)-8( 6,)-48( 2020,)-27( inclusively.)]TJ EMC /P <>BDC 0 -2.176 TD [(The)-42( CEWS does)-8( not)-22( abolish)-8( the)-22( Temporary)-48( Wage)-35( Subsidy)-31( described)-18( below.)-51( An)-12( eligible)-6( employer)]TJ EMC /P <>BDC 0 -1.235 TD [(who)-48( received)-44( an)-6( amount)-18( via)-16( the)-22( Temporary)-48( Wage)-35( Subsidy)-31( will)-24( see)-35( the)-22( amount)-18( of)-48( his)-16( CEWS)]TJ EMC /P <>BDC 0 -1.235 TD [(reduced)-34( accordingly.)]TJ EMC /P <>BDC 0 -2.176 TD [(For)-29( more)-16( details)-51( concerning)-50( he)-6( CEWS as)-3( well)-43( as)-3( examples)-15( of)-48( calculation)-41( of)-48( CEWS amount,)-34( read)]TJ EMC /P <>BDC 0 -1.235 TD [(our)-26( complete)-2( CEWS brief)-55( )]TJ EMC ET /Link <>BDC BT /CS1 cs 0 0 1 scn /TT1 1 Tf 0 Tw 10.5517 0 0 10.5517 184.3448 378.0002 Tm (here)Tj ET /CS1 CS 0 0 1 SCN 0.621 w q 1 0 0 1 184.3448 377.3794 cm 0 0 m 21.724 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT1 1 Tf 10.5517 0 0 10.5517 206.069 378.0002 Tm (.)Tj EMC /H4 <>BDC /TT0 1 Tf -13.765 -2.529 Td ( )Tj EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn /TT1 1 Tf 0.008 Tw 17.3793 0 0 17.3793 60.8276 315.9312 Tm [(Temporary)-23( Wage)-31( Subsidy)-14( for)-12( Employers)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 286.1381 Tm [(Announced)-59( on)-6( March)-46( 18,)-22( 2020,)-27( the)-22( Temporary)-48( Wage)-35( Subsidy)-31( for)-9( Employers)-42( allows)-45( eligible)]TJ EMC /P <>BDC T* [(employers)-35( \(in)-7( respect)-15( to)-48( this)-32( specific)-19( measure,)-8( notwithstanding)-52( the)-22( status,)-54( or)-52( lack)-45( thereof,)-21( of)]TJ EMC /P <>BDC 0 -1.235 TD [(eligibility)-45( to)-48( the)-22( CEWS described)-18( above\),)-18( to)-48( reduce)-2( payments)-18( of)-48( source)-58( deductions)-46( of)-48( an)-6( amount)]TJ EMC /P <>BDC 0 -1.235 TD [(equivalent)-30( to)-48( 10)-6( %)-52( of)-48( remuneration)-50( paid)-51( between)-43( March)-46( 18)-6( and)-38( June)-8( 20,)-22( 2020,)-27( for)-9( a)-32( maximum)]TJ EMC /P <>BDC T* [(amount)-18( of)-48( $1,375)-1( per)-26( eligible)-6( employee)-18( and)-38( a)-32( maximum)-20( total)-51( amount)-18( of)-48( $25,000)-33( per)-26( eligible)]TJ EMC /P <>BDC 0 Tw 0 -1.235 TD (employer.)Tj EMC /P <>BDC 0.016 Tw 0 -2.176 TD [(Eligible)-12( employers)-35( are:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 176.2761 Tm [(Individuals)-62( \(excluding)-14( trusts\);)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Canadian)-6(-)-24(controlled)-22( private)-70( corporations)-69( \(\223)]TJ EMC /P <>BDC /TT0 1 Tf 0 Tw 19.214 0 Td (CCPCs)Tj EMC /LBody <>BDC /TT1 1 Tf 0.008 Tw 3.429 0 Td [(\224\))-48( which)-15( taxable)-62( capital)-38( in)-8( Canada)-69( for)-47( the)-38( previous)-7( taxation)-69( ear)]TJ EMC /LBody <>BDC -22.643 -1.214 Td [(\(including)-7( associated)-6( corporations\))-22( is)-64( inferior)-15( to)-23( $15)-46( million)-24( dollars;)]TJ EMC /LBody <>BDC T* [(Registered)-22( charities;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Not)-15(-)-24(for)-47(-)-24(profit)-63( organization;)-61( and)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Partnerships)-30( the)-38( members)-47( of)-23( which)-15( are)-55( eligible)-31( employers.)]TJ EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 60.8276 101.7933 Tm [(Notably,)-38( this)-32( measure)-51( is)-43( a)-32( diminution)-31( of)-48( source)-58( deduction)-17( payments)-18( and)-38( does)-8( not)-22( incur)-9( any)-35( injection)]TJ EMC /P <>BDC 0 -1.235 TD [(of)-48( cash)-6( in)-46( the)-22( eligible)-6( employer\222s)-48( business:)-11( no)-6( check)-35( or)-52( electronic)-15( transfer)-22( will)-24( be)-6( paid)-51( to)-48( an)]TJ EMC /P <>BDC 0 -1.235 TD [(employer)-6( in)-46( application)-43( of)-48( this)-32( measure.)]TJ EMC ET endstream endobj 15 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 911 0 R/XObject 912 0 R>>/Rotate 0/StructParents 44/Type/Page/Tabs/S>> endobj 16 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.551 re f BT /P <>BDC 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 747.3106 Tm [(This)-52( measure)-51( does)-8( not)-22( allow)-16( to)-48( reduce)-2( payments)-18( of)-48( contributions)-37( to)-48( the)-22( Canadian)-14( Pensions)-5( Plan,)]TJ EMC /P <>BDC 0 -1.235 TD [(Employment)-31(-)-20(Insurance)-21( premiums)-23( or)-52( payments)-18( due)-38( to)-48( Revenu)-25( Qu\351bec.)]TJ EMC /P <>BDC 0 -2.176 TD [(Eligible)-12( employers)-35( are)-26( allowed)-22( to)-48( reduce)-2( payments)-18( of)-48( source)-58( deduction)-17( for)-9( the)-22( first)-36( payment)-47( period)]TJ EMC /P <>BDC 0 -1.235 TD [(concerning)-50( remuneration)-50( paid)-51( from March)-45( 18)-6( to)-48( June)-8( 20,)-22( 2020.)]TJ EMC /P <>BDC 0 -2.176 TD [(Should)-5( the)-22( amounts)-47( of)-48( the)-22( subsidy)-22( for)-9( an)-6( eligible)-6( employer)-6( for)-9( the)-22( period)-44( exceed)-11( the)-22( amounts)-47( of)]TJ EMC /P <>BDC 0 -1.235 TD [(source)-58( deduction)-17( due)-38( for)-9( the)-22( period,)-2( the)-22( eligible)-6( employer)-6( will)-24( be)-6( allowed)-22( to)-48( reduce)-2( payment)-47( of)]TJ EMC /P <>BDC 0 -1.235 TD [(source)-58( deductions)-46( beyond)-14( the)-22( end)-38( of)-48( the)-22( period,)-2( after)-58( June)-8( 19,)-22( 2020.)]TJ EMC /P <>BDC 0 -2.176 TD [(This)-52( measure)-51( does)-8( not)-22( alleviate)-38( employers\222)-48( obligations)-43( to)-48( remit)-13( income)-12( tax)-19( deduction)-17( \(beyond)-34( the)]TJ EMC /P <>BDC 0 -1.235 TD [(subsidy)-22( amount)-18( computed)-21( using)-22( the)-22( method)-18( described)-18( above\),)-18( to)-48( contribute)-21( to)-48( the)-22( Canadian)]TJ EMC /P <>BDC T* [(Pensions)-5( Plan)-58( and)-38( to)-48( pay)-35( Employment)-31(-)-20(Insurance)-21( premiums.)]TJ EMC /P <>BDC 0 -2.176 TD [(The)-42( amount)-18( of)-48( this)-32( subsidy)-22( that)-38( will)-24( be)-6( deducted)-4( from an)-6( eligible)-6( employer\222s)-48( source)-58( deduction)-17( will)-24( be)]TJ EMC /P <>BDC 0 -1.235 TD [(included)-41( in)-45( the)-22( employer\222s)-48( )]TJ EMC ET /P <>BDC BT /TT0 1 Tf 10.5517 0 0 10.5517 188.069 564.2072 Tm [(taxable)-11( income)]TJ ET /CS0 CS 0 SCN 0.621 w q 1 0 0 1 188.069 563.5864 cm 0 0 m 71.379 0 l S Q EMC BT /P <>BDC /TT0 1 Tf 10.5517 0 0 10.5517 259.4483 564.2072 Tm [( for)-9( the)-22( year.)]TJ EMC /P <>BDC -18.824 -2.176 Td [(No)-16( registration)-54( or)-52( filing)-3( is)-43( needed)-17( to)-48( benefit)-57( from this)-32( measure.)-8( However,)-12( employers)-35( will)-24( have)-8( to)]TJ EMC /P <>BDC 0 -1.235 TD [(keep)-8( supporting)-37( records,)-35( which)-32( include:)]TJ EMC /LI <>BDC 0 Tw 8.6897 0 0 8.6897 73.2414 506.483 Tm (1)Tj 0.008 Tc -0.008 Tw 0.571 0 Td (. )Tj EMC /LBody <>BDC 0 Tc 0.008 Tw 0.857 0 Td [(the)-39( total)-39( remuneration)-38( paid)-38( between)-6( March)-8( 18,)-39( 2020,)-69( and)-46( June)-46( 20,)-39( 2020;)]TJ EMC /LI <>BDC 0 Tw -1.429 -1.214 Td (2)Tj 0.008 Tc -0.008 Tw 0.571 0 Td (. )Tj EMC /LBody <>BDC 0 Tc 0.008 Tw 0.857 0 Td [(the)-39( amount)-22( of)-23( federal,)-22( provincial)-63( and)-46( territorial)-40( income)-63( tax)-23( that)-46( was)-8( deduced)-21( from that)-46( remuneration;)-45( and)]TJ EMC /LI <>BDC 0 Tw -1.429 -1.214 Td (3)Tj 0.008 Tc -0.008 Tw 0.571 0 Td (. )Tj EMC /LBody <>BDC 0 Tc 0.008 Tw 0.857 0 Td [(the)-39( number)-39( of)-23( employees)-22( paid)-39( in)-8( the)-39( period.)]TJ EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 60.8276 463.6554 Tm [(The)-42( Government)-27( of)-48( Canada)-27( announced)-52( that)-38( organizations)-53( that)-38( are)-26( not)-22( eligible)-6( to)-48( the)-22( CEWS)]TJ EMC /P <>BDC T* [(described)-18( above)-41( may)-52( still)-27( be)-6( eligible)-6( to)-48( the)-22( Temporary)-48( Wage)-35( Subsidy)-31( for)-9( Employers.)]TJ EMC /P <>BDC 0 -2.176 TD [(Amounts)-54( deducted)-4( from source)-58( deductions)-46( by)-3( virtue)-26( of)-48( this)-32( measure)-51( will)-24( diminish)-39( any)-35( amount)-18( due)-38( to)]TJ EMC /P <>BDC 0 -1.235 TD [(an)-6( employer)-6( by)-3( virtue)-25( of)-48( the)-22( CEWS,)-16( thus)-51( eliminating)-44( duplication)-44( of)-48( benefits.)]TJ EMC /P <>BDC /CS1 cs 0.427 0.753 0.404 scn /TT1 1 Tf 0.008 Tw 17.3793 0 0 17.3793 60.8276 379.2416 Tm [(Canada)-31( Emergency)-2( Commercial)-26( Rent)-28( Assistance)]TJ EMC /P <>BDC 0 Tw 0 -1 TD (\(CECRA\))Tj EMC /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 332.0692 Tm [(The)-42( Government)-27( of)-48( Canada)-27( has)-35( announced)-52( its intention)-43( to)-48( introduce)-5( the)-22( CECRA)-29( in)-45( order)-19( to)-48( provide)]TJ EMC /P <>BDC 0 -1.235 TD [(loans,)-38( including)-54( forgivable)-18( loans,)-38( to)-48( commercial)-7( property)-38( owners)-12( who)-48( in)-45( turn)-42( will)-24( lower)-23( or)-52( forgo)-15( the)]TJ EMC /P <>BDC 0 -1.235 TD [(rent)-42( of)-48( SMBs)-39( for)-9( the)-22( months)-15( of)-48( April)-59( \(retroactive\),)-35( May)-52( and)-38( June,)-25( 2020.)]TJ EMC /P <>BDC 0 -2.176 TD [(A)-39( partnership)-57( between)-44( the)-22( Government)-27( of)-48( Canada)-27( and)-38( the)-22( provincial)-12( governments)-44( will)-24( be)-6( necessary)]TJ EMC /P <>BDC 0 -1.235 TD [(to)-48( administer)-35( this)-32( program,)-58( as)-3( regulation)-21( of)-48( owner)-42(-)-20(tenant)-43( relationships)-34( is)-43( a)-32( private)-58( law)-29( matter.)]TJ EMC /P <>BDC T* [(Announcements)-9( detailing)-41( these)-25( measures)-22( should)-54( followin)-19( the)-22( coming)-12( days.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 221.5865 Tm [(Canada)-34( Emergency)-14( Business)-14( Account)-30( \226)-15( Loan)-26( guarantee)-33( of)]TJ EMC /H3 <>BDC 0 -1 TD [($40,000)-29( to)-23( SMBs)-12( \(New\))]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 174.4141 Tm [(On)-19( March)-46( 27,)-22( 2020,)-27( the)-22( Government)-27( of)-48( Canada)-27( announced)-52( that)-38( SMBs)-39( and)-38( not)-22(-)-20(for)-9(-)-20(profit)]TJ EMC /P <>BDC 0 -1.235 TD [(organizations)-53( will)-24( be)-6( able)-51( to)-48( take)-51( out)-22( a)-32( government)-14(-)-20(backed)-11( loan)-51( from private)-58( banks)-38( up)-6( to)-48( a)]TJ EMC /P <>BDC 0 -1.235 TD [(maximum)-20( of)-48( $40,000.)-49( These)-44( loans)-22( will)-24( be)-6( interest)-15(-)-20(free)-42( for)-9( a)-32( year.)]TJ EMC /P <>BDC 0 -2.176 TD [(To)-9( be)-6( eligible,)-22( businesses)-57( will)-24( have)-8( to)-48( demonstrate)-30( that)-38( they)-51( had)-38( a)-32( total)-51( payroll)-55( ranging)-18( between)]TJ EMC /P <>BDC 0 -1.235 TD [($50,000)-33( and)-38( $1)-6( million)-49( for)-9( 2019.)]TJ EMC /P <>BDC 0 -2.176 TD [(The)-42( reimbursement)-38( of)-48( this)-32( loan)-51( before)-47( December)-35( 31,)-22( 2022,)-27( will)-24( incur)-9( a)-32( write)-7(-)-20(off)-6( of)-48( 25%)-58( of)-48( the)-22( debt,)]TJ EMC /P <>BDC 0 -1.235 TD [(for)-9( a)-32( maximum)-20( write)-7(-)-20(off)-6( of)-48( $10,000.)]TJ EMC ET endstream endobj 17 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 935 0 R/XObject 936 0 R>>/Rotate 0/StructParents 49/Type/Page/Tabs/S>> endobj 18 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f BT /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn /TT0 1 Tf 0.008 Tw 17.3793 0 0 17.3793 60.8276 735.5175 Tm [(Easing)-14( of)-23( the)-3( cash)-31( reserve)-23( requirements)-22( for)-12( financial)]TJ EMC /H3 <>BDC 0 -1 TD [(institutions)-26( \($300)-14( billion)-15( of)-23( additional)-6( funds\))-7( \(Canada\))]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 688.3452 Tm [(The)-42( Office)-35( of)-48( the)-22( Superintendent)-42( of)-48( Financial)-58( Institutions)-43( has)-35( relaxed)-15( the)-22( rules)-9( concerning)-50( the)]TJ EMC /P <>BDC 0 -1.235 TD [(mandatory)-41( cash)-6( reserves)-48( of)-48( Canadian)-14( financial)-38( institutions.)-57( This)-52( measure)-51( will)-24( increase)-44( the)-22( loaning)]TJ EMC /P <>BDC 0 -1.235 TD [(capacity)-38( of)-48( Canadian)-14( large)-12( banks)-38( up)-6( to)-48( $300)-11( billion)-32( and)-38( will)-24( facilitate)-38( access)-6( to)-48( credit)-26( for)-9( borrowers.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 626.8969 Tm [(Co)-8(-)-24(Lending)-13( Program)-23( for)-11( Small)-36( and)-11( Medium)-15(-)-24(sized)]TJ EMC /H3 <>BDC 0 Tw 0 -1 TD (Enterprises)Tj EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 579.7244 Tm [(The)-42( BDC)-7( and)-38( certain)-58( financial)-38( institutions)-41( will)-24( co)-3(-)-20(lend)-51( to)-48( SMBs)-39( in)-45( order)-19( to)-48( fund)-54( their)-55( operational)]TJ EMC /P <>BDC 0 -1.235 TD [(expenses)-14( and)-38( cash)-6(-)-20(flow)-45( needs.)-57( The)-42( BDC)-7( will)-24( loan)-51( a)-32( maximum)-20( amount)-18( of)-48( $5)-6( million)-49( per)-26( loan.)]TJ EMC /P <>BDC 0 -1.235 TD [(Eligible)-12( financial)-38( institutions)-41( will)-24( be)-6( responsible)-5( for)-9( managing)-21( this)-32( program)-42( and)-38( will)-24( be)-6( the)-22( point)-8( of)]TJ EMC /P <>BDC 0 -1.235 TD [(contact)-11( with)-45( clients.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 505.2417 Tm [(New)-36( Loan)-26( Guarantee)-25( for)-11( Small)-36( and)-11( Medium)-15(-)-24(sized)]TJ EMC /H3 <>BDC 0 Tw 0 -1 TD (Enterprises)Tj EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 458.0693 Tm [(EDC)-7( will)-24( guarantee)-26( new)-48( operating)-7( credit)-26( and)-38( cash)-6( flow)-45( term loans)-22( that)-38( financial)-38( institutions)-41( extend)-57( to)]TJ EMC /P <>BDC 0 -1.235 TD [(SMBs)-39( up)-6( to)-48( $6.25)-27( million.)]TJ EMC /H2 <>BDC /TT1 1 Tf 0 -2.176 TD [(Measures)-34( for)-20( employees)-7( and)-45( self)-42(-)-20(employed)-38( individuals)]TJ EMC /H2 <>BDC 0 -2 TD [(In)-52( Qu\351bec)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn /TT0 1 Tf 0.008 Tw 17.3793 0 0 17.3793 60.8276 365.5865 Tm [(Temporary)-23( Aid)-19( for)-11( Workers)-28( Program)-23( \(PATT\))]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 335.7934 Tm [(The)-42( Government)-27( of)-48( Qu\351bec)-27( announced)-52( on)-6( April)-59( 8,)-48( 2020)-11( that)-38( the)-22( PATT)-32( program)-42( will)-24( end)-38( as)-3( of)-48( April)]TJ EMC /P <>BDC 0 -1.235 TD [(10,)-22( 2020,)-27( due)-38( to)-48( the)-22( introduction,)-24( by)-3( the)-22( Government)-27( of)-48( Canada,)-43( of)-48( the)-22( Canada)-27( Emergency)]TJ EMC 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[(duration)-34( of)-48( 16)-6( weeks.)-6( The)-42( first)-36( IPREW)-16( payment)-47( is)-43( scheduled)-30( for)-9( May)-52( 27,)-22( 2020.)-27( All)-7( subsequent)]TJ EMC /P <>BDC T* [(payments)-18( will)-24( take)-51( place)-22( every)-26( two)-32( \(2\))-13( weeks.)]TJ EMC /P <>BDC 0 -2.176 TD [(Workers)-43( eligible)-6( to)-48( IPREW)-16( are)-26( those)-25( who:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 124.7589 Tm [(Are)-15( working)-55( full)-8( or)-40( part)-63(-)-24(time)-40( in)-8( a)-15( sector)-63( related)-14( to)-23( essential)-54( services)-47( during)-7( the)-39( period;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Earn)-31( a)-15( gross)-55( salary)-47( of)-23( $550)-62( or)-40( less)-8( per)-55( week;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Earn)-31( yearly)-47( employment)-54( revenues)-30( of)-23( at)-23( least)-31( $5,000)-13( and)-46( at)-23( most)-47( $28,600)-29( for)-47( the)-39( year)-55( 2020;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Are)-15( aged)-62( of)-23( at)-23( least)-31( 15)-31( years)-55( at)-23( the)-39( moment)-31( on)-31( which)-15( they)-39( claim)-24( benefits)-69( from IPREW;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Are)-15( residents)-14( of)-23( Qu\351bec)-69( on)-31( December)-31( 31,)-38( 2019)-62( and)-46( are)-55( planning)-6( to)-23( remain)-15( residents)-14( of)-23( Qu\351bec)-69( all)-71( through)-37( the)]TJ EMC ET endstream endobj 19 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 959 0 R/XObject 960 0 R>>/Rotate 0/StructParents 60/Type/Page/Tabs/S>> endobj 20 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f /LBody <>BDC q 36 72 576 695 re W n BT 0 scn /TT0 1 Tf 0.008 Tw 8.6897 0 0 8.6897 85.6552 758.4827 Tm [(2020)-62( year;)]TJ ET EMC Q BT /LBody <>BDC 0 scn /TT0 1 Tf 0.008 Tw 8.6897 0 0 8.6897 85.6552 747.931 Tm [(Have)-23( not)-38( received,)-14( for)-47( a)-15( week)-23( on)-31( which)-15( they)-39( claim)-24( IPREW,)-15( benefits)-69( from CERB)-8( or)-40( PATT.)]TJ EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 60.8276 726.2069 Tm [(IPREW)-16( claims)-49( can)-35( be)-6( filed)-48( from May)-52( 19,)-22( 2020)-11( to)-48( November)-35( 15,)-22( 2020)-11( through)-21( the)-22( My)-20( Account)-34( with)]TJ EMC /P <>BDC 0 -1.235 TD [(Revenu)-25( Qu\351bec.)-43( Claimants)-26( must)-9( be)-6( registered)-25( to)-48( direct)-26( deposit)-11( with)-46( Revenu)-25( Qu\351bec)-27( in)-45( order)-19( to)]TJ EMC /P <>BDC 0 -1.235 TD [(benefit)-57( from IPREW.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 664.7586 Tm [(Accelerated)-6( Treatment)-14( and)-11( Payment)-18( of)-23( Certain)-27( Tax)-11( Credits)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 634.9655 Tm [(The)-42( Government)-27( of)-48( Qu\351bec)-27( and)-38( Revenu)-25( Qu\351bec)-27( have)-8( taken)-25( several)-12( administrative)-8( measures)-22( to)]TJ EMC /P <>BDC 0 -1.235 TD [(supplement)-7( individuals\222)-51( financial)-38( situations.)-27( These)-44( measures)-22( are)-26( further)-51( described)-18( below.)]TJ EMC /H2 <>BDC /TT1 1 Tf 0 -2.176 TD [(In)-52( Canada)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn /TT0 1 Tf 0.008 Tw 17.3793 0 0 17.3793 60.8276 563.5862 Tm [(Buyback)-22( of)-23( Government)-34( of)-23( Canada)-34( Bonds)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 533.7931 Tm [(The)-42( Bank)-15( of)-48( Canada)-27( has)-35( announced)-52( that)-38( it)-29( is)-43( expanding)-33( the)-22( scope)-38( of)-48( its Government)-27( of)-48( Canada)]TJ EMC /P <>BDC 0 -1.235 TD [(bond)-11( buyback)-41( program)-42( to)-48( add)-38( liquidity)-19( to)-48( the)-22( market.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 485.3793 Tm [(Mortgage)-26( Default)-11( Management)-21( Tools)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 455.5862 Tm [(The)-42( Canada)-27( Mortgage)-11( and)-38( Housing)-38( Corporation)-11( )]TJ EMC /P <>BDC /TT1 1 Tf 0 Tw (\()Tj EMC /P <>BDC /TT0 1 Tf 0.016 Tw 22.294 0 Td [(CMHC\))-21( and)-38( other)-15( mortgage)-11( insurers)-32( have)-8( ways)-16( to)]TJ EMC /P <>BDC -22.294 -1.235 Td [(assist)-32( homeowners)-41( experiencing)-37( financial)-38( difficulty.)]TJ EMC /P <>BDC 0 -2.176 TD [(Among)-8( these)-25( are)-26( payment)-47( deferral,)-38( loan)-51( re)-52(-)-20(amortization,)-41( capitalization)-43( of)-48( outstanding)-6( interest)]TJ EMC /P <>BDC 0 -1.235 TD [(arrears)-9( and)-38( other)-15( eligible)-6( expenses,)-30( and)-38( special)-6( payment)-47( arrangements.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 371.1724 Tm [(Canada)-34( Emergency)-14( Response)-34( Benefit)-30( \(New\))]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 341.3793 Tm [(The)-42( Canada)-27( Emergency)-2( Response)-27( Benefit)-5( \()]TJ EMC /P <>BDC /TT1 1 Tf 0 Tw 19.824 0 Td (CERB)Tj EMC /P <>BDC /TT0 1 Tf 0.016 Tw 2.882 0 Td [(\))-20( announced)-52( on)-6( March)-45( 25,)-22( 2020,)-27( and)-38( sanctioned)]TJ EMC /P <>BDC -22.706 -1.235 Td [(by)-3( Bill)-20( C)-43(-)-20(13,)-22( replaces)-44( the)-22( Emergency)-2( Care)-9( Benefit)-5( and)-38( the)-22( Emergency)-2( Support)-27( Benefit)-5( previously)]TJ EMC /P <>BDC T* [(announced.)-9( The)-42( CERB)-45( is)-43( a)-32( taxable)-11( benefit)-57( of)-48( $2,000)-1( per)-25( month)-44( for)-9( a)-32( maximum)-20( period)-44( of)-48( 4)-32( months.)]TJ EMC /P <>BDC 0 -2.176 TD [(The)-42( CERB)-45( was)-45( put)-22( in)-45( place)-22( in)-45( order)-19( to)-48( provide)-15( financial)-38( aid)-19( that)-38( is)-43( faster)-28( than)-54( the)-22( normal)]TJ EMC /P <>BDC 0 -1.235 TD [(Employment)-31( Insurance)-21( program)-42( would)-35( be)-6( under)-31( the)-22( circumstances.)-38( It)-32( is)-43( therefore)-57( advised)-25( that)]TJ EMC /P <>BDC 0 -1.235 TD [(workers)-29( eligible)-6( for)-9( both)-54( the)-22( CERB)-46( and)-38( Employment)-31( Insurance)-21( first)-36( file)-16( a)-32( CERB)-46( claim,)-36( even)-8( though)]TJ EMC /P <>BDC 0 -1.235 TD [(the)-22( CERB)-45( is)-43( limited)-52( to)-48( a)-32( 4)-32(-)-20(month)-44( duration,)-50( because)-44( CERB)-45( claims)-49( will)-24( be)-6( processed)-34( faster)-28( than)]TJ EMC /P <>BDC T* [(Employment)-31( Insurance)-21( claims.)]TJ EMC /P <>BDC 0 -2.176 TD [(Bill)-20( C)-43(-)-20(13)-6( provides)-44( that)-38( workers)-29( must)-9( meet)-12( the)-22( following)-51( criteria)-59( to)-48( be)-6( eligible)-6( for)-9( the)-22( CERB:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 195.5173 Tm [(Whether)-7( employed)-22( or)-40( self)-15(-)-24(employed,)-30( they)-39( have)-46( ceased)-62( working)-55( for)-47( reasons)-14( related)-14( to)-23( COVID)-47(-)-24(19)-31( for)-47( at)-23( least)-31( 14)]TJ EMC /LBody <>BDC 0 -1.214 TD [(consecutive)-6( days)-31( within)-15( the)-38( four)-63(-)-24(week)-23( period)-7( in)-8( respect)-7( of)-23( which)-15( they)-39( are)-55( applying)-62( for)-47( the)-39( payment;)-30( and)]TJ EMC /LBody <>BDC 0 -1.214 TD [(They)-63( are)-55( not)-38( receiving,)-7( in)-8( respect)-7( of)-23( the)-39( consecutive)-6( days)-31( on)-31( which)-15( they)-39( have)-46( ceased)-62( working:)]TJ EMC /LBody <>BDC 2.857 -1.214 Td [(subject)-46( to)-23( the)-38( regulations,)-45( income)-63( from employment)-54( or)-40( self)-15(-)-24(employment,)]TJ EMC /P <>BDC /TT2 1 Tf 0 Tw T* [(benefits,)-6( )]TJ EMC /LBody <>BDC /TT0 1 Tf 0.008 Tw 4.071 0 Td [(as)-15( defined)-6( in)-8( subsection)-6( 2\(1\))-8( of)-23( the)-38( )]TJ EMC /P <>BDC /TT2 1 Tf [(Employment)-14( Insurance)-38( Act)]TJ EMC /LBody <>BDC /TT0 1 Tf 0 Tw 28.071 0 Td (,)Tj EMC /LBody <>BDC 0.008 Tw -32.143 -1.214 Td [(allowances,)-62( money)-70( or)-40( other)-7( benefits)-69( paid)-38( to)-23( the)-39( worker)-71( under)-14( a)-15( provincial)-63( plan)-39( because)-6( of)-23( pregnancy)-45( or)-39( in)]TJ EMC /LBody <>BDC 0 -1.214 TD [(respect)-7( of)-23( the)-39( care)-55( by)-15( the)-38( worker)-71( of)-23( one)-46( or)-39( more)-8( of)-23( their)-55( newborn)-22( children)-70( or)-40( one)-46( or)-39( more)-8( children)-70( placed)]TJ EMC /LBody <>BDC 0 -1.214 TD [(with)-8( them)-63( for)-47( the)-38( purpose)-30( of)-23( adoption,)-29( or)]TJ EMC /LBody <>BDC 0 -1.214 TD [(any)-31( other)-7( income)-63( that)-46( is)-64( prescribed)-46( by)-15( regulation.)]TJ EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 60.8276 89.3793 Tm [(For)-29( CERB)-45( purposes,)-21( a)-32( worker)-59( is)-43( any)-35( person)-2( aged)-11( 15)-6( or)-52( more,)-32( who)-48( is)-43( a)-32( resident)-31( of)-48( Canada)-27( and)]TJ EMC /P <>BDC 0 -1.235 TD [(who,)-6( for)-9( the)-22( 2019)-11( calendar)-47( year)-55( or)-52( in)-45( the)-22( twelve)-48( \(12\))-45( months)-15( preceding)-21( the)-22( date)-54( on)-6( which)-32( the)]TJ EMC ET endstream endobj 21 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 983 0 R/XObject 984 0 R>>/Rotate 0/StructParents 65/Type/Page/Tabs/S>> endobj 22 0 obj [45 0 R 44 0 R 43 0 R 42 0 R] endobj 23 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f /P <>BDC q 36 72 576 695 re W n BT 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 757.2415 Tm [(worker)-59( files)-46( the)-22( CERB)-45( claim,)-36( earned)-5( at)-48( least)-6( $5,000)-1( in)-45( income.)-28( The)-42( income)-12( must)-9( have)-8( come)-26( from)]TJ ET EMC Q BT /P <>BDC 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 744.207 Tm [(one)-38( or)-52( several)-12( of)-48( the)-22( following)-51( sources:)]TJ EMC /LI <>BDC 0 Tw 8.6897 0 0 8.6897 73.2414 722.4829 Tm (1)Tj 0.008 Tc -0.008 Tw 0.571 0 Td (. )Tj EMC /LBody <>BDC 0 Tc 0 Tw 0.857 0 Td (employment;)Tj EMC /LI <>BDC -1.429 -1.214 Td (2)Tj 0.008 Tc -0.008 Tw 0.571 0 Td (. )Tj EMC /LBody <>BDC 0 Tc 0 Tw 0.857 0 Td [(self)-15(-)-24(employment;)]TJ EMC /LI <>BDC -1.429 -1.5 Td (3)Tj 0.008 Tc -0.008 Tw 0.571 0 Td (. )Tj EMC /LBody <>BDC 0 Tc 0.008 Tw 0.857 0 Td [(benefits)-69( paid)-39( under)-14( the)-39( )]TJ EMC /P <>BDC /TT1 1 Tf [(Employment)-14( Insurance)-38( Act)]TJ EMC ET /P <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 0 Tw 7.4483 0 0 7.4483 283.0345 702.0001 Tm (2)Tj ET /CS1 CS 0 0 1 SCN 0.621 w q 1 0 0 1 283.0345 701.3794 cm 0 0 m 4.345 0 l S Q EMC BT /LBody <>BDC /CS0 cs 0 scn /TT0 1 Tf 8.6897 0 0 8.6897 287.3793 698.8967 Tm (;)Tj EMC /LI <>BDC -24.643 -1.214 Td (4)Tj 0.008 Tc -0.008 Tw 0.571 0 Td (. )Tj EMC /LBody <>BDC 0 Tc 0.008 Tw 0.857 0 Td [(allowances,)-62( money)-70( or)-40( other)-7( benefits)-69( paid)-38( to)-23( the)-39( person)-14( under)-14( a)-15( provincial)-63( plan)-39( because)-6( of)-23( pregnancy)-45( or)-39( in)-8( respect)]TJ EMC /LBody <>BDC 0 -1.214 TD [(of)-23( the)-38( care)-55( by)-15( the)-39( person)-14( of)-23( one)-46( or)-40( more)-8( of)-23( their)-55( newborn)-22( children)-70( or)-40( one)-46( or)-40( more)-8( children)-70( placed)-54( with)-8( them)-63( for)-47( the)]TJ EMC /LBody <>BDC T* [(purpose)-30( of)-23( adoption.)]TJ EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 60.8276 645.5174 Tm [(On)-19( April)-59( 15,)-22( 2020,)-27( the)-22( Government)-27( of)-48( Canada)-27( has)-35( announced)-52( that)-38( the)-22( CERB)-45( eligibility)-45( criteria)-59( will)]TJ EMC /P <>BDC 0 -1.235 TD [(be)-6( broadened)-43( in)-45( order)-19( to:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 610.7588 Tm [(Allow)-40( persons)-14( to)-23( earn)-70( up)-31( to)-23( $1,000)-13( per)-55( month)-7( during)-7( which)-15( they)-39( receive)-63( CERB;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Extend)-30( CERB)-8( to)-23( seasonal)-69( workers)-71( who)-23( have)-46( exhausted)-29( their)-55( Employment)-14(-)-24(Insurance)-38( regular)-31( benefits)-69( and)-46( are)]TJ EMC /LBody <>BDC 0 -1.214 TD [(unable)-69( to)-23( undertake)-53( their)-55( regular)-31( seasonal)-69( work)-32( as)-15( a)-15( result)-55( of)-23( the)-39( COVID)-47(-)-24(19)-31( outbreak;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Extend)-30( the)-38( CERB)-8( to)-23( workers)-71( who)-23( have)-46( recently)-70( exhausted)-29( their)-55( Employment)-14(-)-24(Insurance)-38( regular)-31( benefits)-69( and)-46( are)]TJ EMC /LBody <>BDC T* [(unable)-69( to)-23( find)-31( a)-15( job)-23( or)-40( return)-31( to)-23( work)-32( because)-6( of)-23( COVID)-47(-)-24(19;)]TJ EMC /LBody <>BDC 0 -1.5 TD [(Allow)-40( artists)-47( to)-23( receive)-63( royalty)-55( payments)-22( for)-47( copyrighted)-45( works)-32( produced)-45( before)-22( March)-8( 1)]TJ EMC /P <>BDC 0 Tw 7.4483 0 0 7.4483 429.5172 558.6208 Tm (st)Tj EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 435.7241 555.5174 Tm [(,)-8( 2020)-62( while)-8( collecting)]TJ EMC /LBody <>BDC 0 Tw -40.286 -1.214 Td (CERB.)Tj EMC /P <>BDC /TT1 1 Tf 10.5517 0 0 10.5517 60.8276 523.2415 Tm (Dividends)Tj EMC /P <>BDC /TT0 1 Tf 0.016 Tw 0 -2.176 TD [(A)-39( taxpayer)-47( who)-48( receives)-42( dividends)-11( may)-52( be)-6( eligible)-6( to)-48( CERB)-45( if)-29( the)-22( dividends)-11( paid)-51( are)-26( ordinary)]TJ EMC /P <>BDC 0 -1.235 TD [(dividends)-11( \(in)-7( general,)-34( ordinary)-35( dividends)-11( are)-26( paid)-51( from business)-54( revenues)-5( on)-6( which)-32( the)-22( Small)]TJ EMC /P <>BDC 0 -1.235 TD [(business)-54( deduction)-17( applies\).)]TJ EMC /P <>BDC /TT1 1 Tf 0 -2.176 TD [(How)-59( to)-48( apply)]TJ EMC /P <>BDC /TT0 1 Tf T* [(CERB)-45( claims)-49( are)-26( available)-54( since)-19( April)-59( 6,)-48( 2020.)-27( Payments)-25( are)-26( planned)-30( to)-48( start)-55( in)-45( the)-22( ten)-22( \(10\))-45( days)]TJ EMC /P <>BDC 0 -1.235 TD [(following)-51( the)-22( filing)-3( of)-48( a)-32( claim)-20( concerning)-50( any)-35( period)-44( starting)-15( and)-38( ending)-57( between)-43( March)-46( 15,)-22( 2020,)]TJ EMC /P <>BDC T* [(and)-38( October)-31( 2,)-48( 2020.)-27( )]TJ EMC /P <>BDC [(To)-9( file)-16( an)-6( application,)-60( click)-56( )]TJ EMC ET /Link <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 0 Tw 10.5517 0 0 10.5517 293.5862 402.2071 Tm (here)Tj ET q 1 0 0 1 293.5862 401.5864 cm 0 0 m 21.724 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 10.5517 0 0 10.5517 315.3103 402.2071 Tm (.)Tj EMC /P <>BDC 0.016 Tw -24.118 -2.176 Td [(A)-39( single)-35( CERB)-45( claim)-20( must)-9( be)-6( filed)-48( with)-46( Service)-19( Canada.)-44( A)-39( reimbursement)-38( must)-9( be)-6( made)-28( if)-29( you)]TJ EMC /P <>BDC T* [(have)-8( received)-44( CERB)-45( twice)-16( or)-52( if)-29( you)-35( return)-35( to)-48( work)-7( earlier)-45( than)-54( scheduled.)]TJ EMC /P <>BDC 0 -2.176 TD [(It)-32( is)-43( to)-48( be)-6( noted)-27( that)-38( certain)-58( appeals)-27( concerning)-50( Employment)-31( Insurance)-21( and)-38( the)-22( Canada)-27( Pension)]TJ EMC /P <>BDC 0 -1.235 TD [(Plan)-58( are)-26( suspended.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 294.8277 Tm [(Other)-35( measures)-3( \(Qu\351bec)-22( and)-10( Canada\))]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 265.0346 Tm [(Many)-26( other)-15( measures)-22( will)-24( be)-6( put)-22( in)-45( place,)-38( including)-54( an)-6( increase)-44( in)-46( the)-22( Canada)-27( Child)-16( Benefit,)-21( an)]TJ EMC /P <>BDC 0 -1.235 TD [(increase)-44( in)-46( the)-22( maximum)-20( GST)-3( credit,)-42( the)-22( reduction)-5( of)-48( the)-22( minimum)-4( withdrawal)-42( amount)-18( of)-48( RRIFs,)-7( an)]TJ EMC /P <>BDC 0 -1.235 TD [(extension)-14( for)-9( reimbursement)-38( of)-48( student)-14( loans)-22( \(both)-15( in)-45( Qu\351bec)-27( and)-38( in)-45( Canada\))-47( as)-3( well)-43( as)-3( several)]TJ EMC /P <>BDC 0 -1.235 TD [(specific)-19( credits.)]TJ EMC /P <>BDC 0 -2.176 TD [(Here)-9( are)-26( some)-26( of)-48( them:)]TJ EMC /P <>BDC /TT2 1 Tf T* [(Autorit\351)-49( des)-42( March\351s)-2( Financiers)]TJ EMC /P <>BDC /TT3 1 Tf 15.647 0 Td [( \(AMF\):)-11( )]TJ EMC /P <>BDC /TT0 1 Tf [(The)-42( AMF)-7( is)-43( granting)-34( an)-6( additional)-14( 45)-6( days)-6( for)-9( the)]TJ EMC /P <>BDC -15.647 -1.235 Td [(continuous)-46( disclosure)-28( filings)-32( of)-48( reporting)-54( issuers)-9( that)-38( were)-9( to)-48( be)-6( filed)-48( before)-47( June)-8( 1,)-48( 2020.)-27( For)-29( more)]TJ EMC /P <>BDC 0 -1.235 TD [(details,)-8( click)-56( )]TJ EMC ET /Link <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 0 Tw 10.5517 0 0 10.5517 121.6552 153.9312 Tm (here)Tj ET q 1 0 0 1 121.6552 153.3105 cm 0 0 m 21.724 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 10.5517 0 0 10.5517 143.3793 153.9312 Tm (.)Tj EMC /P <>BDC /TT3 1 Tf 0.016 Tw -7.824 -2.176 Td [(Canada)-35( Economic)-44( Development)-15( for)-20( Qu\351bec)-38( Regions)-55( \(CEDQR\):)-37( )]TJ EMC /P <>BDC /TT0 1 Tf [(Starting)-24( April)-59( 1,)-48( CEDQR)-36( will)]TJ EMC /P <>BDC 0 -1.235 TD [(defer)-15( payments)-18( due)-38( to)-48( CEDQR)-36( by)-3( its clients)-48( for)-9( a)-32( duration)-34( of)-48( three)-15( \(3\))-13( months.)-31( For)-29( more)]TJ EMC /P <>BDC 0 -1.235 TD [(information,)-11( click)-56( )]TJ EMC ET /Link <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 0 Tw 10.5517 0 0 10.5517 143.3793 104.8967 Tm (here)Tj ET q 1 0 0 1 143.3793 104.2759 cm 0 0 m 21.724 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 10.5517 0 0 10.5517 165.1034 104.8967 Tm (.)Tj EMC /P <>BDC /TT3 1 Tf 0.016 Tw -9.882 -2.176 Td [(Export)-9( Development)-15( Canada)-35( \(\223EDC\224\))]TJ EMC /P <>BDC /TT0 1 Tf 17.824 0 Td [(:)-16( EDC)-7( will)-24( facilitate)-38( cash)-6( flow)-45( loans)-22( for)-9( exporting)-5( businesses)]TJ EMC ET endstream endobj 24 0 obj <> endobj 25 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 1007 0 R/XObject 1008 0 R>>/Rotate 0/StructParents 74/Type/Page/Tabs/S>> endobj 26 0 obj [47 0 R 46 0 R] endobj 27 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f /P <>BDC q 36 72 576 695 re W n BT 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 757.2415 Tm [(by)-3( offering)-18( loan)-51( guarantees)-56( to)-48( their)-55( banks)-38( on)-6( loans)-22( of)-48( at)-48( most)-9( $5)-6( million.)-7( Also,)-12( under)-31( certain)]TJ ET EMC Q BT /P <>BDC 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 744.207 Tm [(conditions,)-43( EDC)-7( will)-24( cover)-26( losses)-48( on)-6( expedited)-17( goods)-41( even)-8( if)-29( the)-22( buyer)-28( has)-35( not)-22( accepted)-1( them.)-28( The)]TJ EMC /P <>BDC 0 -1.235 TD [(cancellation)-14( of)-48( the)-22( 60)-6(-)-20(day)-35( waiting)-6( period)-44( for)-9( compensation)-10( claims)-49( was)-45( also)-48( announced.)-9( For)-29( more)]TJ EMC /P <>BDC 0 -1.235 TD [(details,)-8( click)-56( )]TJ EMC ET /Link <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 0 Tw 10.5517 0 0 10.5517 121.6552 718.138 Tm (here)Tj ET /CS1 CS 0 0 1 SCN 0.621 w q 1 0 0 1 121.6552 717.5171 cm 0 0 m 21.724 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 10.5517 0 0 10.5517 143.3793 718.138 Tm (.)Tj EMC /P <>BDC /TT1 1 Tf -7.824 -2.176 Td [(Hydro)-52(-)-20(Qu\351bec)]TJ EMC /P <>BDC /TT0 1 Tf 0.016 Tw 7 0 Td [(:)-16( Since)-28( March)-45( 23,)-22( Hydro)-39(-)-20(Qu\351bec)-27( has)-35( suspended)-49( the)-22( application)-44( of)-48( 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<>BDC /CS1 cs 0.427 0.753 0.404 scn /TT0 1 Tf 0.008 Tw 17.3793 0 0 17.3793 60.8276 564.8276 Tm [(Suspension)-25( of)-23( extinctive)-11( prescription)-10( in)-8( civil)-13( matters)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 535.0345 Tm [(On)-19( March)-46( 15,)-22( 2020,)-27( through)-21( Order)-32( 2020)-11(-)-20(4251,)-27( the)-22( Minister)-29( of)-48( Justice)-6( of)-48( Qu\351bec)-27( and)-38( the)-22( Chief)]TJ EMC /P <>BDC 0 -1.235 TD [(Justice)-6( of)-48( Qu\351bec)-27( suspended)-49( extinctive)-8( prescription)-8( and)-38( terms)-29( for)-9( forfeiture)-54( in)-45( civil)-40( matters)-19( until)-48( the)]TJ EMC /P <>BDC 0 -1.235 TD [(health)-41( emergency)-54( declared)-47( by)-3( the)-22( Government)-27( of)-48( Qu\351bec)-27( on)-6( March)-45( 13,)-22( 2020,)-27( comes)-55( to)-48( an)-6( end.)]TJ EMC /P <>BDC 0 -1.235 TD [(Proceedings)-30( in)-46( civil)-40( matters)-19( are)-26( also)-48( suspended)-49( during)-44( this)-32( period,)-2( with)-45( the)-22( exception)-14( of)-48( matters)]TJ EMC /P <>BDC T* [(deemed)-34( urgent,)-5( such)-6( as)-3( injunctions)-41( and)-38( habeas)-14( corpus)-58( applications.)]TJ EMC /P <>BDC 0 -2.176 TD [(This)-52( measure)-51( applies)-8( to,)-6( but)-22( is)-43( not)-22( limited)-52( to,)-6( the)-22( following:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 438.207 Tm [(Appeals)-30( of)-23( assessment)-22( before)-22( the)-38( Court)-55( of)-23( Qu\351bec;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Summary)-8( appeals)-69( before)-22( the)-39( small)-24( claims)-24( division)-23( of)-23( the)-39( Court)-55( of)-23( Qu\351bec;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Application)-38( of)-23( review)-39( of)-23( the)-39( Minister\222s)-64( decision)-46( refusing)-14( to)-23( extend)-69( the)-39( time)-40( limit)-9( for)-47( filing)-15( an)-31( objection;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Request)-62( to)-23( extend)-69( the)-39( deadline)-6( to)-23( file)-8( an)-31( appeal)-69( or)-40( a)-15( 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-2.176 TD [(The)-42( deadline)-43( extension)-14( will)-24( cover,)-42( among)-2( other)-15( things,)-54( the)-22( following:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 248.8966 Tm [(Filing)-40( of)-23( an)-31( income)-63( tax)-23( return)-31( of)-23( a)-15( corporation;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Election)-14( of)-23( a)-15( choice)-38( under)-14( legal)-31( or)-40( regulatory)-54( fiscal)-8( rules,)-55( such)-31( as)-15( a)-15( rollover;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Claim)-16( of)-23( a)-15( tax)-23( credit;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Claim)-16( of)-23( fuel)-31( tax)-23( reimbursement;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Response)-69( to)-23( a)-15( request)-22( of)-23( information)-54( from Revenu)-54( Qu\351bec;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Mandatory)-62( or)-40( preemptive)-54( disclosure)-70( with)-8( regard)-39( to)-23( aggressive)-22( tax)-23( planning;)]TJ EMC /LBody <>BDC T* [(Claim)-16( of)-23( Qu\351bec)-69( Education)-53( 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0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 757.2413 Tm [(However,)-12( notices)-8( of)-48( objection)-57( should)-54( still)-27( be)-6( filed)-48( within)-32( the)-22( required)-38( time)-52( limit)-46( \(i.e.,)-55( 90)-6( days)-6( from the)]TJ ET EMC Q BT /P <>BDC 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 744.2068 Tm [(issuance)-54( of)-48( the)-22( notice)-38( of)-48( reassessment\))-31( provided)-47( for)-9( in)-45( section)-8( 93.1.1.)-1( of)-48( the)-22( )]TJ EMC /P <>BDC /TT1 1 Tf [(Tax)-39( Administration)-18( Act,)]TJ EMC /P <>BDC /TT0 1 Tf 0 -1.235 TD [(when)-22( possible.)-54( This)-52( is)-43( a)-32( mandatory)-41( deadline)-44( that)-38( cannot)-57( be)-6( amended.)-24( Therefore,)-34( unless)-51( otherwise)]TJ EMC /P <>BDC 0 -1.235 TD [(indicated,)-14( a)-32( notice)-38( of)-48( objection)-57( filed)-48( after)-58( the)-22( 90)-6(-)-20(day)-35( period)-44( provided)-47( for)-9( in)-45( section)-8( 93.1.1.)-1( of)-48( the)-22( )]TJ EMC /P <>BDC /TT1 1 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allow)-16( for)-9( the)-22( advance)-44( payment)-47( of)-48( more)-16( than)-54( $600)-11( million)-49( to)-48( businesses.)]TJ EMC /P <>BDC 0 -2.176 TD [(For)-29( individual)]TJ EMC /P <>BDC /TT1 1 Tf 0 Tw 6 0 Td (s)Tj EMC /P <>BDC /TT0 1 Tf 0.016 Tw 0.529 0 Td [(:)-16( Revenu)-25( Qu\351bec)-27( has)-35( accelerated)-7( processing)-47( of)-48( income)-12( tax)-19( returns)-6( granting)-34( a)]TJ EMC /P <>BDC -6.529 -1.235 Td [(payment)-47( by)-3( Revenu)-25( Qu\351bec.)-43( Since)-28( February)-58( 24,)-22( 2020,)-27( almost)-55( $800)-11( million)-49( has)-35( been)-11( paid)-51( in)]TJ EMC /P <>BDC 0 -1.235 TD [(advance)-43( to)-48( individuals)-38( having)-54( already)-15( filed)-48( their)-55( income)-12( tax)-19( return.)]TJ EMC /P <>BDC 0 -2.176 TD [(The)-42( 4)-32(-)-20(month)-44( extension)-14( of)-48( the)-22( renewal)-28( of)-48( the)-22( tax)-19( credit)-26( for)-9( Home)-39(-)-20(Support)-27( Services)-48( for)-9( Seniors)-22( as)]TJ EMC /P <>BDC 0 -1.235 TD [(well)-43( as)-3( the)-22( deferral)-22( of)-48( the)-22( renewal)-28( of)-48( the)-22( Shelter)-8( Allowance)-31( Program)-48( to)-48( December)-35( 1,)-48( 2020,)-27( are)]TJ EMC /P <>BDC T* [(improving)-19( upon)-11( the)-22( socio)-19(-)-20(fiscal)-16( measures)-22( already)-15( in)-46( place)-22( in)-45( Qu\351bec.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 467.3792 Tm [(Suspension)-25( of)-23( audits)-11( and)-10( debt)-18( collection)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 437.5861 Tm [(Revenu)-25( Qu\351bec)-27( has)-35( suspended)-49( its audit)-8( activities,)-6( except)-54( for)-9( situations)-11( presenting)-37( a)-32( risk)-33( of)-48( fraud.)]TJ EMC /P <>BDC T* [(No)-16( contact)-11( with)-46( a)-32( taxpayer)-47( will)-24( be)-6( initiated)-25( by)-3( Revenu)-25( Qu\351bec)-27( unless)-51( it)-29( is)-43( necessary)-31( for)-9( processing)]TJ EMC /P <>BDC 0 -1.235 TD [(a)-32( payment)-47( to)-48( the)-22( 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