Wage Earner Protection Program for an employee: After receiving your WEPP payment

Income tax and tax information

A WEPP payment is taxable and a WEPP recipient will receive a T4A slip in the mail. All T4As are issued by the last day of February in the year following the payment. The T4A will be sent to the mailing address indicated on the WEPP application form.

If your mailing address has changed since receiving your payment, please notify Service Canada by calling 1-866-683-6516 (TTY: 1-800-926-9105).

If you do not receive a T4A or if your slip is lost, destroyed or stolen, or if you require a duplicate slip, please call Service Canada at the number above to request a duplicate.

Statement of crown debt repaid

In the event of an overpayment, the amount reported on T4A/T4AQ will not change.

When the debt is re-paid, a separate document called a Statement of crown debt repaid will be issued.

Subrogation

After you receive a WEPP payment, the Government of Canada will take your place as a creditor in the bankruptcy/receivership proceedings for the amount paid under WEPP. This means that the Government of Canada has the right to recover amounts paid under WEPP from your former employer’s estate or other third parties such as former directors of the company.

You must report the following to Service Canada:

• any amounts received for eligible wages after the WEPP payment has been issued, or
• any legal actions taken to recover eligible wages, including those taken by a third party such as a federal or provincial labour standards agency

To report payments received after receiving a WEPP payment, please complete the Employee declaration form and mail it to the WEPP Processing Centre:

WEPP Processing Centre
PO Box 5900
Cornwall ON K6H 6J6

You can also contact the WEPP information line at 1-866-683-6516 (TTY: 1-800-926-9105). The hours of operation are from 7:00 a.m. to 8:00 p.m. (Eastern Time), Monday to Friday.