Lockdown Support (Rent Subsidy Top Up)

The new Lockdown Support of 25 per cent would be available to organizations with locations that are temporarily forced to close or temporarily have their business activities significantly restricted by a public health order issued under the laws of Canada or a province or territory.


For an organization to qualify for the Lockdown Support for a qualifying property, the following conditions must apply:

  • the organization qualifies for the base Canada Emergency Rent Subsidy; and

  • the public health order requires that the organization

  • completely shut down the location; or,

  • cease some or all of the activities at the location and it is reasonable to conclude that the ceased activities, in the appropriate pre-pandemic prior reference period, were responsible for at least approximately 25 per cent of the revenues of the entity at that location

If the organization is subject to a public health restriction and has to cease activities for only part of a qualifying period, the Lockdown Support would be pro-rated for the number of days in the period during which the relevant location was affected.


Examples for where a qualifying property would be eligible:

  • Restrictions on indoor dining: a restaurant that normally earns approximately 25 per cent or more of its revenues in connection with indoor dining could qualify due to its dining room being shut down even if it shifts its activities to take-out orders to make up some of the lost revenues from indoor dining.

  • Closure of bars: a bar that is ordered to close down due to a regional public health restriction, and, anticipating low demand for take-out, does not continue operating, could qualify.

  • Closure of fitness centres: a fitness center providing group fitness classes that is ordered to close down could qualify, even if, for instance, it moves to online instruction.

  • Closure of retail stores: a retail store that is ordered to close down its location in a shopping mall, but that continues to operate providing online sales and curbside pick-up, could qualify so long as its in-store sales normally accounted for at least approximately 25 per cent of its revenues.

  • Restrictions on types of personal services: an esthetics studio that earned most of its pre-pandemic revenues from services that cannot be performed while wearing a mask and can no longer be provided due to a public health restriction, could qualify.

  • Other closures of certain indoor activities: a theater or an interactive museum that is ordered to close down would qualify.

  • Closure in relation to a COVID-19 outbreak on the premises: a soup kitchen that is ordered to close down due to a specific public health restriction arising from a number of its employees contracting COVID-19 would qualify.

The following examples illustrate some common circumstances where an organization would generally not be eligible for the Lockdown Support:

  • Reduction in business hours: a bar that is subject to a restriction requiring bars in a region to shut down by 10:00 pm each day would not qualify, as their activities would not be required to cease for a period of at least one week.

  • Requirements for physical distancing: a restaurant that earns most of its revenues in connection with indoor dining would not qualify due to a public health restriction limiting patrons to six persons per table, as it could continue to carry on its indoor dining activities.

  • Restrictions on travel: a bed and breakfast that sees a decrease in the number of clients due to travel restrictions would not qualify as it can continue to operate, and there is no order to cease its activities.

  • Reduction in the number of clients at any one time: a movie theater that is required to limit the number of clients would not qualify, as it would not be required to cease any of its activities.

  • Violation of a public health order: a factory that is required to close down due to violating a public health restriction would not qualify because the shut-down resulted from a contravention of public health orders.

If eligible, the lockdown support would be a flat 25%.



Lockdown support 는 HEALTH ORDER을 받아 임시 문을 닫아야하거나 제공하는 서비스에 상당한 영향을 받은 사업들에게 주는 섭시디입니다. 이프로그램은 일반 CERS 랜트 섭시디에서 추가로 25%를 더받을수있는 프로그램입니다.

Lockdown support 해당은 어떻게하나요?

Lockdown support를 받으실라면 아래 조건에 다 해당이되어야합니다:

  • 일반 랜트 섭시디 CERS에 해당이된다, AND

  • HEALTH ORDER 을받아 사업을 문을 닫아야하거나,

  • 제공하는 서비스를 거의 제공을 못하게 되었고, 제공 못하는 서비스가 코비드전 매출에 25% 이상 되었다

사업이 HEALTH ORDER을 신청하는 기간에 일부만 받았으면, 영향을 받은 날짜만큼 비례하여 계산이 된다.

해당이될수있는 상황/케이스:

  • Restrictions on indoor dining: 25% 이상 매출이 Dine in service 에서 나왔던 음식점이, 더이상 Dine in service 를 못하게 되었다. Take out 서비스를 계속 하고있는 사업은 해당이 된다.

  • Closure of bars: HEALTH ORDER 을받아 문을 닫은 바, take out 은 장사가 안되어 안하기로 결정한사업은 해당이 된다.

  • Closure of fitness centres: 그룹 휘트니스 서비스를 제공하는사업이 문을 닫았지만 온라인으로 강의를 하기로 하는 휘트니스 센터 해당이된다.

  • Closure of retail stores: 가게문을 닫았는데, 계속하여 온라인으로 거래나 픽업 서비스로 운영을하고있다. 코비드전엔 가게에 파는 매출이 총매출에 25%+ 였다.

  • Restrictions on types of personal services: 미용적인 사업이 더이상 제공하는 서비스를 제공을 못하게된곳은 해당이된다.

  • Other closures of certain indoor activities: 문을 닫아야하는 영화관, 뮤지엄

  • Closure in relation to a COVID-19 outbreak on the premises: 코비드 확진자가 터져, ORDER 을받아 사업문을 닫아야하는 장소는 해당이된다.

해당이 안되는 상황:

  • Reduction in business hours: HEALTH ORDER 을받아 운영시간을 줄여야하는 사업은 해당이 안된다.

  • Requirements for physical distancing: 사회적 거리를 지키기위에 손님을 적게 받아야하는 음식점은 계속하여 서비스를 제공할수있기에, 해당이 안된다.

  • Restrictions on travel: 여행제한 때문에 매출 감소가 되었지만 비즈니스 액티비티에대한 HEALTH ORDER 은없어서 계속하여 운영을 할수있다. 이럴 경우 해당이 안된다

  • Reduction in the number of clients at any one time: 받는 고객을 줄여서 받아야되는 사업은 그래도 계속하여 운영을 할수있으니 해당이 안된다.

  • Violation of a public health order: HEALTH ORDER을 안 따른 경우 해당이 안된다.

Lockdown Support에 해당이 되는 비즈니스들은 랜트 비용에 추가 25% 보조금을 받게 될 것입니다.


OPEN이되면 추가 공지할 것이니 국세청 MY BUSINESS ACCOUNT를 자주 보시기 바랍니다.

박희주, 박정규 회계사

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PARK & COMPANY

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