- About the programs
- Tourism Accommodation Sector Supplement
- Tourism Non-Accommodation Sector Supplement
- Eligible costs
- What you need to apply
About the programs
The Tourism Accommodation Sector Supplement and the Tourism Non-Accommodation Sector Supplement are programs for businesses that:
- rely on tourism; and
- are negatively impacted by the COVID-19 pandemic and operating at a loss.
If you’re a Yukon business that provides traveller accommodation, the Tourism Accommodation Sector Supplement can provide you with up to $400 per room each month.
The Tourism Non-Accommodation Sector Supplement can provide a business that relies on tourism with up to $20,000 per month, for a maximum total of $60,000.
Fixed and variable costs are eligible for coverage through these programs up to the point of financial break even (not suffering a loss but not making a profit).
You can receive funding through the Tourism Accommodation Sector Supplement or the Tourism Non-Accommodation Sector Supplement for the period from October 1, 2021, to March 31, 2022. These supplements were previously part of the Yukon Business Relief Program that ended on September 30, 2021.
Who can apply?
You may be eligible if your business:
- is based in the Yukon;
- relies on tourism;
- operates at a deficit on a monthly basis due to the COVID-19 pandemic; and
- meets 3 of the following criteria:
- has an office with a physical address in the Yukon;
- is subject to the Yukon Income Tax Act;
- is registered under the Business Corporations Act or the Partnership and Business Name Act, where applicable; and
- has a valid municipal business licence, where applicable.
Home-based businesses that rely on tourism are eligible.
Who cannot apply?
Businesses owned in whole or in part by the following organizations are not eligible:
- the Government of Yukon and its corporations;
- the Government of Canada and its corporations;
- Yukon First Nations governments and their corporations;
- religious organizations; or
- societies (not for profit organizations).
When you might have to repay funding
You may have to repay funding if you do not submit proof you have paid the eligible expenses within 60 days of receiving funding for them.
The application deadline for both programs for the October 1, 2021, to March 31, 2022, expense period is March 31, 2022.
Tourism Accommodation Sector Supplement
If you're a Yukon business that provides traveller accommodation, you may qualify for the Tourism Accommodation Sector Supplement.
This supplement can provide you with up to $400 per room each month, up to the point of breaking even (not suffering a loss but not making a profit).
Eligible traveller accommodation businesses are businesses that:
- rent out 3 or more individual rooms, suites or cabins as short-term rentals;
- fit the definition of a traveller accommodation business as described under the North American Industry Classification System (NAICS) code 7211;
- are open and operational during the entire time they're receiving financial support; and
- can demonstrate they operated at a loss across the month for which they seek support.
Tourism Non-Accommodation Sector Supplement
This supplement can provide you with up to $20,000 per month, up to the point of breaking even (not suffering a loss but not making a profit). The most a business can receive is $60,000 for the October 1, 2021, to March 31, 2022, period.
This program is open to Yukon tourism-reliant businesses. This includes home-based businesses. Businesses that rely on visitors for at least 60 per cent of their revenues are considered "tourism-reliant".
- provide services or experiences to visitors for at least 5 months per year;
- are operating at a deficit;
- can demonstrate they attributed at least 60 per cent of their 2019 or 2020 revenue to tourist visits; and
- are operating their business over the period they're seeking support.
The following businesses are not eligible for this supplement:
- accommodation businesses that received support through the Tourism Accommodation Sector Supplement; and
- aviation businesses that are receiving support through the federal aviation program.
Fixed and variable costs are eligible for coverage through these programs up to the point of breaking even (not suffering a loss but not making a profit).
Business costs must meet Canada Revenue Agency's definition of a business expense to be eligible.
Your business-use-of-home expenses are eligible. These are the portion of costs accepted by the Canada Revenue Agency as attributable to the operation of the home-based business. Home-based businesses must provide proof of business-use-of-home expenses deductions on their 2020 federal income tax return, for example:
- portion of rent;
- property insurance;
- interest on mortgages; and
Eligible expenses for home-based business are based on previous tax years. If your new home-based business does not have 2019 tax filings you may provide 2020 tax filing documentation as proof of eligibility. This documentation must cover the period prior to March 1, 2020.
The following expenses are not eligible:
- mortgage and loan principal payments;
- repayment of debts incurred prior to the start of the program;
- shareholder loans;
- payments to purchase capital assets;
- dividends; and
- amortization of capital assets.
What you need to apply
You need to provide:
- a completed and signed application form;
- a completed profit and loss worksheet;
- documents to support the profit and loss amount calculated on the worksheet, if we request these;
- documentation supporting that the applicant is an eligible Yukon business;
- a copy of a lease or mortgage agreement for commercial space, where applicable;
- a copy of franchise agreement, where applicable; and
- other information we may request to confirm eligibility of recipients and costs.
If you previously applied to the Yukon Business Relief Program:
- we'll need proof of payment of eligible expenses and verification of income before we release further funding;
- you do not need to submit a new application form; and
- you must submit a new profit and loss worksheet for the period from October 1, 2021, to March 31, 2022.
How to apply
- Download and complete the application form.
- Download and complete the profit and loss worksheet for the Tourism Accommodation Sector Supplement or the Tourism Non-Accommodation Sector Supplement. Read the worksheet instructions for help.
- Submit the form, worksheet and supporting documentation.
In person: 303 Alexander Street, 2nd floor, Whitehorse
Open Monday to Friday, from 8:30 a.m. to 4:30 p.m.
Government of Yukon
Yukon Business Relief Program (F-1)
Whitehorse, Yukon Y1A 2C6
We must receive your application for the October 1, 2021, to March 31, 2022, period by March 31, 2022.
If you have questions, email email@example.com or phone 867-456-3803 or toll free in the Yukon 1-800-661-0408 and ask for the Tourism Accommodation Sector Supplement program or the Tourism Non-Accommodation Sector Supplement program.