Executive summary
Enacted Bill C-2, An Act to provide further support in response to COVID-19, includes a new Local Lockdown Program (also referred to as the public health lockdown support) to provide wage and rent subsidies to entities that become subject to a qualifying public health restriction. For further details about Bill C-2, see EY Global Tax Alert, Canada announces targeted COVID-19 support measures, dated 2 November 2021 and Canada’s Bill C-2 receives Royal Assent, public com…