Wage Earner Protection Program for trustees or receivers: After you’ve submitted

Knowing when Service Canada has paid a WEPP claim

Service Canada will issue a letter to the applicant and to you, detailing the amount of any payments issued. A letter is also issued to both parties if the application is rejected.

WEPP monthly statement of account

Trustees/receivers receive a monthly statement of account from Employment and Social Development Canada (ESDC) for each estate for which a WEPP payment was made. This statement provides a monthly summary of the total WEPP payments issued for the bankruptcy/receivership.

The total balance represents the Crown's entire subrogated claim for the bankruptcy, receivership, or other WEPP qualifying insolvency proceeding estate. The monthly statement of account also provides a breakdown between the super-priority and the unsecured amounts. Every time a WEPP payment is made, you receive a letter which also indicates the breakdown of the amounts.

The trustee/receiver’s name and address will appear at the top of the statement, but the statement applies to the bankruptcy/receivership/other WEPP qualifying insolvency proceeding estate ID specified in the client ID field. The "Y" that appears at the end of the number can be ignored, as it only serves ESDC agents to process payments for all program types.

All monthly statements of account display a "due date" and "minimum payment" field. These fields do not apply to WEPP – the date or amount should therefore be disregarded.

The summary of accounts section identifies payments made to WEPP recipients. The first time a payment is processed under an Estate ID number, the first payment will appear in the "establishments" column. Payments that follow appear in the "adjustments" column.

WEPP detailed statement of account

A detailed statement of account provides the details of WEPP payments provided to each individual under the estate. Each statement includes a breakdown of payment types, as well as super priority and non-secured amounts. You may request a detailed statement of account by calling the WEPP information line at 1-866-683-6516 (TTY: 1-800-926-9105).

What is subrogated debt

After any WEPP payment, the Government of Canada is subrogated to any rights the individual may have against the employer, to the extent of the amount paid. This means that the Government of Canada replaces the WEPP recipient in the bankruptcy, receivership, or other WEPP qualifying insolvency proceeding, up to the amount of the WEPP payment made to the applicant.

As a result of the subrogation agreement in the WEPP application form, the WEPP recipient's entitlement to any further payment from the bankruptcy or receivership or other WEPP qualifying insolvency proceeding estate is subject to the right of the Government of Canada. The Government of Canada's debt must be paid in full before any further payments can be paid to the WEPP recipient from the bankruptcy or receivership or other WEPP qualifying insolvency proceeding estate; otherwise a WEPP overpayment may be created.

Repaying subrogated debt

Ensure the following is provided when sending a subrogated debt re-payment in relation to a WEPP recipient:

• cheques are to be made payable to the Receiver General of Canada
• indicate on the cheque "WEPP payment", the Office of the Superintendent of Bankruptcy's Estate ID number and the type of proceeding (for example, Bankruptcy, Receivership, etc.)
• complete the Trustee Remittance Form to ensure that this payment is credited to the appropriate program and account

Cheques should be mailed to the following address:

ESDC
Trustee Payments
PO Box 6044
Moncton NB  E1C 9G8

Providing dividend payments once subrogated debt is repaid

When issuing dividend payments to individuals, you must ensure that the subrogated debt is paid in full. In this case, no amended TIF is required.

If the individual has not yet applied for WEPP, an amended TIF should be submitted to update the amounts paid; otherwise an overpayment may be created.

Questions related to the subrogated debt, monthly statement of account or WEPP dividend payments

If you have any questions concerning the information provided in the monthly statement of account or concerns related to WEPP dividend payments, please call the dedicated WEPP information line Toll-Free at 1-866-683-6516 (TTY: 1-800-926-9105).

For WEPP enquiries, call the WEPP information line at 1-866-683-6516 (TTY: 1-800-926-9105) or visit a Service Canada Centre.

The hours of operation are from 7:00 a.m. to 8:00 p.m. (Eastern Time), Monday to Friday.

Where to send information about the trustee's discharge or the receiver's completion of their duties

The Canada Revenue Agency (CRA) is responsible for the administration of bankruptcies, receiverships, and other WEPP qualifying insolvency proceeding accounts for the WEPP.

Trustees/receivers should send any information related to the discharge of a trustee or the completion of the receiver's duties for estates in which a WEPP payment was made via fax at toll free number 1-833-496-2230.

Discharge documents required by CRA include, but are limited to, the following:

• copy of the last ESDC Statement of Account
• copy of discharge court order
• dividend spreadsheet

Documents can also be mailed to the following address:

Canada Revenue Agency
Non-Tax Collections
PO Box 2517
London, Ontario N6A 4G9

Should you encounter any issues or have any concerns, please contact the CRA at 1-888-441-6982.