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Change or cancel a past claim

Change or cancel a past claim

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Claim period deadlines

There is no deadline to:

  • cancel a claim
  • reduce the amount of a past claim

There was a deadline to:

  • apply for each claim period, or
  • increase the amount of your previous claim

The deadline was 180 days after the end of the claim period.

Change a claim

To change your wage or rent subsidy application to reduce the amount of a previous claim you submitted, sign into:

After you sign in, choose the application you want to cancel by selecting either COVID-19 rent subsidies or Payroll (for wage subsidy claims) in the main menu.

For wage and hiring subsidies only (CEWS, CRHP, THRP - Wage, or HHBRP - Wage), you may also use the Web Forms application using your web access code (WAC):

Representatives who are changing a claim on behalf of an applicant must be authorized at level 2 or 3. You will need to have an updated Attestation for owner/managers and/or senior employees to support the amended application.

To change a rent subsidy application you will need:

  • your ZA account number (123456789ZA0001, for example)
  • to know which claim period you are adjusting
  • all of the information necessary to change the amount on each line(s) you would like to adjust

To change a wage subsidy application you will need:

  • your payroll program account number (123456789RP0001, for example)
  • to know which claim period you are adjusting
  • all of the information necessary to change the amount on each line(s) you would like to adjust

If you applied for a wage subsidy using the Web Forms application and need to change your claim, you may call CRA’s business enquiries phone number.

Change a wage subsidy claim because of an executive compensation repayment

If you are a corporation whose shares of capital stock are listed or traded on a stock exchange or public market (or you are controlled by such a publicly listed corporation), you may be subject to the executive compensation repayment rule.

If you are subject to the executive compensation repayment rule and have calculated a repayment amount, you must change the relevant past claim(s) to remove any wage subsidy amounts you are no longer entitled to.

Reduce the basic wage subsidy amount on line C of the applicable claim(s) by removing the amount you are not entitled to for that claim period.

You must also return any excess wage subsidy payments you received.

Cancel a claim

You will need to return any subsidy you have already received if you cancel your application.

To cancel a wage or rent subsidy application, sign into:

After you sign in, choose the application you want to cancel by selecting either COVID-19 rent subsidies or Payroll (for wage subsidy claims) on the main menu.

For wage and hiring subsidies only (CEWS, CRHP, THRP - Wage, or HHBRP - Wage), you may also use the Web Forms application using your web access code (WAC)

Cancel a rent subsidy claim (THRP - Rent, HHBRP - Rent, or CERS)

Change the amounts on lines 120, 130, 140, 150, 160, and 310 to zero.

Do not change any other fields, including the property information details.

Cancel a wage subsidy claim (THRP - Wage or HHBRP - Wage)

Change the amounts on lines C and G to zero to cancel your claim.

Do not change lines c0, c1, or c3.

Cancel a CRHP claim

Change the amounts on lines 400, 410, 420, 430, 500, and 510 to zero to cancel your claim.

Cancel a CEWS claim

Change the amounts on lines C, D, E, F, and G to zero to cancel your claim.

Do not change lines c0, c1, c2 or c3.

Attestation and elections

Attestation form for representatives

If you are completing a revised application as a representative of an eligible entity, you are required to have the owner (or person who is financially responsible) complete and sign a separate attestation form. Keep this completed and signed attestation form in case we ask you to submit it in the future.

Download the correct attestation form for the claim period

Wage subsidy attestation forms:

Rent subsidy attestation forms:

If you applied for the subsidy on your own behalf using My Business Account, you made an attestation as part of the online application.

Elections or choices under subsections 125.7(1) or 125.7(4) of the Income Tax Act

The application form asks if you have made any elections or choices related to the program rules in the legislation.

Select "yes" to this question to see the full list of elections if you were in any of these circumstances:

Alternate approach
If you used the alternative prior reference period (January and February 2020) to calculate your revenue drop
Pre-crisis pay (baseline remuneration)
If you calculated your non-arm’s-length employee pre-crisis pay (baseline remuneration) using a period other than January 1, 2020, to March 15, 2020
Registered charity or non-profit
If you are a registered charity or not-for-profit employer who excluded government funding from your revenue
Accounting method
If you used the cash method to calculate your revenue when you normally use the accrual method, or vice versa
Non-arm's-length revenue
If you earn most of your revenue from non-arm’s length sources
Purchased another business
If you purchased all (or almost all) of another person's or partnership’s business assets
Consolidated financial statements
If you are part of a group of eligible employers who prepare consolidated financial statements that decided to determine your revenue separately
Affiliated group of employers
If you are part of an affiliated group of eligible employers that decided to determine your revenue on a consolidated basis
Joint venture
If you are owned by participants in a joint venture and you calculated your eligible revenue using the revenue of the joint venture

Privacy notice

Privacy Notice for:

When you apply for these programs or subsidies, your information is collected under the authority of the Income Tax Act as part of the Government of Canada’s response to the COVID-19 pandemic. At this time the relevant personal information banks may not have been registered:

The information you provide will be used for the purpose of (i) administering your application, and could be used for (ii) issuing a payment to your business, (iii) verifying that your business meets the program’s eligibility requirements, and (iv) to collect any overpayments or erroneous payments that may have been issued. Failure to provide information will affect consideration for the subsidy. Providing false information may lead to penalties and other serious consequences.

Please note that to process your application we will need to access information in your tax file. Information regarding your participation in the program may be disclosed to the public in accordance with the Income Tax Act.

Under the Privacy Act, you have a right of protection, access to and correction of your personal information and to file a complaint with the Privacy Commissioner of Canada regarding our handling of your information.

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