Yukon Business Relief Program

  • About the program
  • Eligible fixed costs
  • Tourism sector supplements
  • What you need to apply

  1. About the program

    The Yukon Business Relief Program (YBRP), Tourism Accommodation Sector Supplement (TASS) and the Tourism Non-Accommodation Sector Supplement (TNASS) work together to support Yukon businesses negatively affected by COVID-19 and operating at a loss.

    Eligible businesses may receive YBRP to cover specific fixed costs, up to the point of breaking even (making neither profit nor loss) and to the YBRP program maximums ($30,000 per month and $60,000 total from April to September 2021).

    Tourism-dependent businesses still operating at a loss after receiving YBRP may be eligible to receive further support from TASS or TNASS, up to the point of breaking even. 

    Businesses only need to make 1 application to be considered for YBRP, TASS and TNASS.

    April 1 to September 30, 2021 renewal

    The Yukon Business Relief Program has been renewed for an additional six months to cover specific fixed costs from April 1 to September 30, 2021. Eligible Yukon businesses may receive up to $30,000 per month and up to $60,000 total during this period.

    Businesses that reached the maximum level of YBRP support before the renewal may reapply for additional support. Amounts received from YBRP before April 1, 2021 do not count toward the $60,000 renewal maximum.

    If you are eligible for TASS or TNASS and currently enrolled with YBRP, you are required to submit a new application.

    If you are currently in YBRP, and not eligible TASS or TNASS, and wish to continue, you do not need to submit a new application.

    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.

    Who can apply?

    This program is open to Yukon businesses, including home-based businesses, which are operating at a deficit on a monthly basis due to the COVID-19 pandemic.

    Who cannot apply?

    This program is not available to:

    • governments at all levels and their corporations;
    • not-for-profits;
    • religious organizations;
    • finance and insurance;
    • real estate;
    • utilities;
    • telecommunications; and
    • mines.

    Criteria

    This program is available to Yukon businesses, which means businesses that meet 3 of the following criteria:

    • has an office with a physical address in Yukon;
    • is subject to the Yukon Income Tax Act;
    • is registered as per the Business Corporations Act or the Partnership and Business Name Act, where applicable; and
    • has a valid municipal business licence, where applicable.

    Application deadline

    The application deadline for the April 1 to September 30, 2021 expense period is September 30, 2021.

    Applications for August 1, 2020, to March 31, 2021, expenses will be accepted until April 15, 2021.


  2. Eligible fixed costs

    Businesses

    The business costs eligible for support are:

    • accrued monthly property taxes;
    • animal feed or veterinary services (for example, for dog mushing or horse camps) where the expenses are core to the business;
    • aviation insurance;
    • business insurance;
    • commercial rent or lease;
    • electricity and heating fuel;
    • licences including business licences;
    • mechanical costs for aviation companies;
    • mortgage interest on owned business premises;
    • payments on assets (such as vehicles or machinery), for assets acquired before March 1, 2020;
    • pest control;
    • software, data services, and subscriptions (including financial or booking systems);
    • telephone, cable, internet and satellite;
    • vehicle leasing for vehicles used solely by the business; and,
    • water, sewage and waste disposal.

    For home-based businesses

    Your business-use-of-home expenses are eligible, which 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,
    • utilities.

    Eligible expenses for home-based business are based on previous tax years. New home-based businesses without 2019 tax filings may provide 2020 tax filing documentation as proof of eligibility. Must be prior to March 1, 2020. 

    Ineligible costs

    The following business costs are not covered by the program:

    • any expense not listed under “eligible fixed costs”;
    • mortgage principal payments; and,
    • any costs that have already been covered by insurance or other COVID-19 support programs.

  3. Tourism sector supplements

    Businesses only need to make 1 application to be considered for the YBRP, TASS and TNASS.

    Tourism Accommodation Sector Supplement

    This supplement is part of the Yukon Business Relief Program (YBRP). It provides more funding relief to Yukon's accommodation businesses. 

    If you're a Yukon business that provides traveller accommodation, you may qualify.

    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 businesses

    An eligible traveller accommodation business is a business that:

    • has or will exhaust their maximum eligibility under the primary Yukon Business Relief Program;
    • rents out 3 or more individual rooms, suites or cabins as short-term rentals;
    • fits the definition of a traveller accommodation businesses as described under the North American Industry Classification System (NAICS) code 7211;
    • is open and operational during the entire time it’s receiving financial support;
    • can demonstrate it operated at a loss across the quarter for which it seeks support;
    • meets at least 3 of the following criteria:
    • has an office with a physical address in 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.

    If you have questions, email tass@yukon.ca.

    Tourism Non-Accommodation Sector Supplement

    This supplement is part of the YBRP. It provides more funding relief to Yukon's visitor-dependent, non-accommodation tourism sector. 

    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 1 business can receive is $60,000.

    Eligible businesses

    This program is open to Yukon visitor-dependent businesses. This includes home-based businesses. Businesses who rely on visitors for at least 60% of their revenues are considered "visitor-dependent".

    Eligible businesses:

    • have reached or will reach their maximum under the primary Yukon Business Relief Program; 
    • provide services or experiences to visitors for at least 5 months per year;
    • can demonstrate they attributed at least 60% of their 2019 revenue to tourism visitation; 
    • are operating their business over the period they are seeking support; and
    • meet at least 3 of the following criteria:
    • has an office with a physical address in 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.

    Ineligible businesses

    The following are not eligible for this supplement:

    • Accommodation businesses who received support through the Tourism Accommodation Sector Supplement.
    • Aviation businesses.

    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;
    • municipalities;
    • religious organizations; or
    • societies (not for profit organizations).

    If you have questions, email tnass@yukon.ca.


  4. What you need to apply

    Required documents

    Businesses will have to provide:

    • Completed and signed application form;
    • Completed profit and loss worksheet;
    • Documentation of eligible fixed costs, such as invoices; 
    • Documentation supporting that the applicant is an eligible Yukon business;
    • Copy of lease/mortgage agreement for commercial space, where applicable;
    • Copy of franchise agreement, where applicable; and,
    • Other information as requested by Government of Yukon to confirm eligibility of recipients and costs.

    If you have already received YBRP funding, proof of payment of eligible expenses and verification of income will be required before further funding is released.

    How to apply

    1. Download and complete the application form.
    2. Download and complete the profit and loss worksheet. Read the worksheet instructions for help.
    3. 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.
      Email: ecdev@yukon.ca
      Fax: 867-393-6228
      Mail:
      Government of Yukon
      Yukon Business Relief Program (F-1)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

Contact 

If you have questions, email ecdev@yukon.ca or phone 867-456-3803 or toll free in Yukon 1-800-661-0408 extension 3803.