CRA Wage Subsidy Error:  Businesses May Have Missed Filing for Benefits

CRA has made a mistake on its calculations regarding eligibility for the Tourism and Hospitality Recovery Program (THRP), and as a result, has added modifications to its website .  Be sure your clients who may have missed filed for support, or were previously under the impression they did not qualify, are apprised of the full list of eligible businesses, which appears below:

Airports - Operating or managing an airport, including:

• renting hangar space
• baggage handling
• cargo handling
• aircraft parking services
• aircraft storage at airports
• airport runway maintenance

Amusement and Theme Parks - Operating or managing an amusement or theme park, including:

• operating a variety of attractions, such as mechanical rides, water rides, games, shows or theme exhibits
• leasing space on a concession basis for these operations

Amusement Arcades - Operating or managing amusement arcades, such as:

• family fun centre
• indoor play area
• pinball arcade
• video game arcade

Camping Facilities - Operating or managing serviced or unserviced sites to accommodate campers and their equipment for:

• tents
• tent trailers
• travel trailers
• recreational vehicles

Not Eligible are mobile home sites

Casinos - operating or managing a casino

Charter bus services -  Providing charter bus services, if:

• the buses do not operate on fixed routes and schedules, and
• the entire vehicle is rented, rather than individual seats

Cinemas - Operating or managing facilities that are primarily engaged in exhibiting motion pictures, such as:

• cinemas
• drive-in theatres

Cruise ship passenger terminals - Operating a facility allowing passengers to board and leave a cruise ship

Cultural and Artistic Events - Organizing, hosting, participating in, promoting or supporting events that meet the artistic or cultural interests of patrons, including live performances or exhibits intended for public viewing, such as:

• live performances
• exhibits intended for public viewing
• art festivals
• music festivals
• musical theatre
• magic shows
• dance companies, theatre companies, operas, choirs, bands and orchestras, if they participate in events that meet the artistic or cultural interests of patrons

Not Eligible - the sale of goods that promotes or supports a cultural and artistic event such as selling T-shirts at a music festival.

Duty-free retail stores - Operating or managing a duty-free retail store at a land border crossing where the only exit route is to the United States

Hotels and Short-term Lodging - Operating or managing facilities providing short-term lodging, such as:

• hotels
• motels
• cottages
• bed and breakfasts
• youth hostels

Hunting and Fishing Camps - operating or managing:

• hunting camps
• fishing camps

Museums and Cultural Sites - Preserving and exhibiting objects, sites and natural wonders of historical, cultural or educational value, such as operating:

• animal safari parks
• aquariums
• aviaries
• botanical gardens
• historic and heritage sites
• live animal and reptile exhibits
• museums
• nature parks
• planetariums
• zoos

Eligible Industry Organizations or Associations - Promoting the interests of the members of an industry organization or association, if the members are primarily engaged in activities described in this list.

Overnight Recreational Camps - Operating or managing overnight recreational camps, such as:

• children's camps
• family vacation camps
• outdoor adventure retreats
• wilderness camps

Recreational Facilities - Operating or managing a facility or providing services that enable patrons to participate in recreational activities, including:

• downhill and cross-country ski/snowboard areas, including:
  • ski lifts and tows
  • equipment rental services provided at the area
  • ski/snowboard instruction services provided at the area
• operation of docking and storage facilities for pleasure-craft owners, with or without related activities, such as:
  • retailing fuel and marine supplies
  • boat repair and maintenance
  • rental service
• operation and maintenance of recreation and amusement facilities and services, including
  • maintaining non-gambling coin-operated amusement devices located in a business operated by others
• aerobic dance centres
• amateur sports clubs, teams or leagues
• archery or shooting ranges
• ballrooms or dance halls
• billiard or pool halls
• bocce ball courts
• body building studios
• bungee jumping facilities
• curling clubs
• fitness and recreational sports centres
• mini golf and bowling
• gymnasiums
• handball, racquetball, squash or tennis clubs
• recreational go-cart tracks
• laser tag facilities
• paintball facilities
• physical fitness facilities
• ping pong parlours
• river rafting
• rock climbing facilities
• skating rinks
• swimming pools
• tennis courts
• trampoline facilities
• wave pools

Not eligible are operating or managing one of the facilities below, or providing services that enable patrons to participate in one of these recreational activities:

• golf
• golf instruction
• golf courses
• golf driving ranges
• golf clubhouses
• country clubs
• professional sports clubs, teams or leagues
• facilities used primarily by professional sports clubs, teams or leagues

Restaurants and Food Services - preparing and serving meals, snacks and beverages made to order for immediate consumption on or off the premises, such as:

• restaurants
• food trucks
• cafeterias
• catering services
• coffee shops
• food concessions
• bars
• pubs
• nightclubs

Not eligible are  facilities primarily engaged in retailing food or beverage products, such as:

• supermarkets
• grocery stores
• convenience stores
• suppliers to restaurant and food services businesses

Sightseeing and Scenic Tours - organizing, promoting or supporting scenic and sightseeing tours, such as:

• air-boat rides
• charter fishing services
• dog sledding tour
• horse-drawn sightseeing rides
• hot-air balloon rides
• scenic and sightseeing aerial cable cars, tramways and gondolas
• sightseeing boat excursion operation
• scenic and sightseeing bus transportation
• scenic and sightseeing monorails
• scenic and sightseeing railroads
• scenic and sightseeing trolley operation
• sightseeing or dinner cruises
• steam train excursions
• whale watching excursions

Not eligible is the sale of goods that promotes or supports sightseeing and scenic tours

Travel Agencies and Tour Operators - Operating a travel agency or as a tour operator, acting as an agent in selling travel, tour, and accommodation services for:

• tour operators
• transportation companies
• short-term lodging establishments
• Arranging, assembling and marketing tours

Tourism Promotion - promoting a destination or region in Canada for the purpose of attracting tourism

Not eligible is the sale of goods that promotes a destination or region for the purpose of attracting tourism.

Trade Shows, Festivals, Weddings, and Conventions - Organizing, planning, hosting, promoting or supporting conventions, trade shows, festivals, or weddings, parties and similar events including:

• banquet hall rentals
• dance hall rentals
• formal clothing and costume rental
• party and wedding consultants
• party supply rentals
• reception hall rentals
• rental of facilities for conventions
• tent rentals
• wedding and special event photography
• wedding chapels

Not eligible is the sale of goods that supports or promotes conventions, trade shows, festivals or weddings, parties and similar events, such as the sale of formal clothing

Additional educational resources: For more information on the most recent personal and business tax changes that affect your clients’ pocketbook,  and wealth creation opportunities, be sure to sign up for the Advanced Retirement and Estate Planning Update Course and the Advanced Personal Tax Update Course.