have incurred, between March 15, 2020, and February 26, 2021, eligible expenses to limit the spread of COVID-19 within your business and to ensure the health and safety of your workers.
not have received other government assistance for the expenses you are claiming.
have had a total of 10 employees at your employ at the same time, for a minimum of 4 weeks, and who worked at least 25 hours with pay on a weekly basis.
have presented an arm’s length salary expense of at least $50,000 as part of your financial statements for the last available year, or plan to accumulate this amount by the end of the current fiscal year.
have complied with the laws and regulations in force with respect to the applicable health rules adopted by Québec and Canadian public authorities in the context of the COVID-19 pandemic.
Workspace adjustment expenses:
Modification of processes and treatment stations to allow for physical distancing;
Equipment such as safety barriers (Plexiglas partitions);
Systems for taking body temperature or detecting fever (including thermal analyzers);
Disinfection and cleaning in the event of an outbreak on the farm; and
Facility or site modification to meet COVID-19 requirements.
Farm housing improvement fees:
Modifications or upgrades to heating, ventilation, and air-conditioning systems;
Purchase or lease of additional on-farm housing; and
Off-farm housing expenses:
Off-farm housing expenses in the event of an outbreak or as a preventive measure.
Adjustments in transportation to ensure physical distancing when moving around the farm or between housing and the farm.
Cost of disposable and non-disposable personal protective equipment (maximum of $10,000):
Sanitation, disinfection, and cleaning products;
Protective eyewear and visors;
Masks and face covers, including N95 masks;
Particle filters and gas/vapour cartridges;
Disposable gloves; and
Breathing masks that cover half or the entire face.
Training and interpretation expenses:
Interpretation services and training on COVID-19 protocols.
The following expenses, among others, are not eligible:
Ongoing operational expenses not related to COVID-19;
Labour and meal expenses;
Expenses related to retail or other on-site sales activities;
Expenses for personal protective equipment that was required prior to COVID-19;
Expenses related to the Quarantine Act for the isolation of temporary foreign workers; and
Usual capital and machinery expenses, purchase of land and applicable taxes (GST and QST).