- corporations (or trusts) that are not exempt from income tax (Part I of the Income Tax Act);
- the following persons that are exempt from income tax (Part I of the Income Tax Act): non-profit organizations; agricultural organizations; boards of trade; chambers of commerce; non-profit corporations for scientific research and experimental development; labour organizations or societies; benevolent or fraternal benefit societies or orders;
- registered charities;
- partnerships consisting of eligible employers;
- the following prescribed organizations: certain Indigenous government-owned corporations that carry on a business; partnerships consisting of eligible employers and certain Indigenous governments; registered Canadian amateur athletic associations; registered journalism organizations; private schools or private colleges, and partnerships consisting of eligible employers (including partnerships where at least 50% of the interests in the partnership are held by eligible employers)
Public institutions are not eligible for the subsidy.
confirm that the claim period they are applying for is open and that they have completed the calculations (subsidy amount) and update their direct deposit information with the CRA, before they apply.
submit a separate application for each claim period they are eligible for, and for each payroll (RP) account they have.
The wage subsidy does not renew automatically. Each period, applicants must confirm that they are eligible and calculate their amount according to that period’s rules before they apply. There are three ways to apply:
- Most businesses may apply using My Business Account;
- Business representatives may apply using Represent a Client;
- If neither of the above is an option, applicants must use the Web Forms application using your web access code (WAC).
Applicants must submit the completed application form, and must have the following information, documents and records ready before they start:
- the active payroll Account Number (note, this number must have been obtained prior to March 16, 2020. If you did not have an active payroll account prior to March 16th, but instead allowed a third party to make payroll remittances on your behalf, through the third party’s account, see Frequently Asked Questions 3-8). If you have more than one payroll account number (“RP” number) you will need to do a separate application for each number.);
- payroll Web Access Code (not required if filing via My Business Account or Represent a Client);
- period covered by this claim;
- number of employees;
- payroll information.
Applicants are required to keep books and records demonstrating the reduction in revenue and remuneration paid to employees. You must submit a separate application for each CEWS claim period you are eligible for, and for each payroll account you have.
Other Things to Note:
claim periods from March 15, 2020, to March 13, 2021. Each CEWS claim period is a specific period of 4 weeks, beginning on a Sunday.
Covid Related Measures:
Wage subsidy for Canadian employers with a drop in revenue due to the COVID-19 pandemic
Effective: March 15, 2020, to October 23, 2021.
Date modified: 2021-12-21 – Source