Language selection

Search

Canada Emergency Wage Subsidy (CEWS)

After you apply

On this page

When and how we send your payment

You can generally expect to receive your payment within 3 to 8 days if you are registered for direct deposit on your payroll account. In some cases, we may need to delay your payment if we need to contact you for additional review of your claim.

The CEWS is paid by direct deposit or by cheque.

If you are not registered for direct deposit, please allow additional time for a cheque to be delivered by mail to the address on your payroll account.

If you are expecting a payment of more than $25 million, you need to be registered for both direct deposit and for the Large Value Transfer System (LVTS). To begin the registration process, send LVTS an email at brdlvtsreg@cra-arc.gc.ca.

Apply again for later claim periods

You must submit a separate application for each CEWS claim period you are eligible for.

Change or cancel a claim you submitted

You may request adjustments to cancel applications you have already submitted.

Claim period deadlines

There is a deadline to:

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

The deadline is different for each claim period:

Periods 6 and later
180 days after the end of the claim period
Periods 1 to 5
February 1, 2021

There is no deadline to cancel or reduce the amount of a previous claim.

What to do if you missed a claim period deadline

You must make every attempt to apply, or make changes to increase the amount of your previous claim, before that claim period’s deadline. After the deadline has passed, we will only consider your late application or request to increase your previous claim amount under certain circumstances:

If one or more of the situations apply to you, you must also get permission and submit your late application or late request to increase the amount of your previous claim within 30 calendar days following the later of:

  • April 21, 2021, or
  • the claim period’s deadline

You must request permission to apply or increase your previous claim after the claim period deadline

Contact CRA’s Business Enquiries phone line to see if you meet the necessary conditions to submit your late request to apply or change your application to increase your previous claim after the claim period deadline.

If Business Enquiries determines that you meet the criteria to submit a late request, you will then be able to apply or request to increase your previous claim using the regular methods:

After you submit your late request, CRA will review it and notify you when we have accepted, adjusted, or denied your claim.

If you call Business Enquiries and we determine that you do not meet the criteria to submit a late request, you may ask for a further review by logging into My Business Account and choosing “Register a formal dispute”.

Change a claim

To change a previous wage subsidy application you submitted, visit:

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

You will need to make sure you continue to meet eligibility requirements for any updated claims, and keep records supporting your wage subsidy claim adjustment.

When completing the adjustment, 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

Representatives who are changing a claim on behalf of an employer 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.

Cancel a claim

To cancel an application, follow the same steps as you would to change an application.

When you are adjusting the application you want to cancel, change the amounts on lines C, D, E, F, and G to zero to cancel it. Do not change lines c2 or c3.

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

Return the CEWS

You may need to return or repay all or part of the subsidy you have already received if you:

  • send the CRA any amendments to a previous application
  • cancel an application
  • made a calculation or data entry error for a claim period
  • find out you do not qualify for the subsidy after you receive a payment
  • receive a notice from the CRA that, following a review, your claim has been reduced or denied

Any excess amount of wage subsidy you received that you do not return may be subject to interest.

To make an arrangement to pay a CEWS balance owing, call our CEWS payment arrangement number.

Repayment methods

If you use My Business Account (MyBA) and you have a CEWS balance owing, you can make a repayment through MyBA.

Here's how:

  1. Under the section for Payroll, select View and pay Canada emergency wage subsidy (CEWS) balance
  2. Select Proceed to pay
  3. You will be presented with a Payment options page with the following options presented:
    • Pay now using Visa® Debit, Debit MasterCard® or Interac® debit cards.
    • Pay later by making one or more payment(s) using pre-authorized debit from a Canadian chequing account starting in 5 or more business days.
  4. The amount field will be pre-populated with the amount owing but can be changed.
  5. Follow the prompts.

Otherwise, you may repay the CEWS online, using My Payment, through your financial institution, or by mail, depending on your situation.

Repay online through My Payment

You may pay back any amount of CEWS using My Payment. Only Visa® Debit, Debit MasterCard®, and Interac Online cards are accepted. Credit cards are not accepted.

  1. Select Pay now from the home page
  2. Select Payroll source deductions
  3. Select Canada Emergency Wage Subsidy repayment
  4. Enter the account number and amount of the payment and press Next
  5. Review transaction details and press Confirm
  6. Select Pay now
  7. Proceed by selecting the Payment method
  8. Follow the prompts.
  9. At the final step, you will be presented with your receipt.
Repay online through your financial institution

You may pay back any amount of CEWS online, if your financial institution has the option.

  1. Sign in to your financial institution's online banking service for businesses
  2. Under "Add a payee" look for Federal - Canada emergency wage subsidy repayment
  3. Enter your 15-digit payroll account number (RP) as your CRA account number

Make sure the payroll account number is the same one you used on your CEWS application so we can apply your payment correctly.

If you are unable to pay back the CEWS online through MyPayment or online banking, you can return all or part of a wage subsidy payment by direct deposit or cheque, depending on your situation.

Return an entire payment if you were paid by direct deposit
  1. Contact your financial institution
  2. Ask to return the direct deposit made for CEWS
  3. Inform them of the exact amount and deposit date

The payment will be returned to CRA. No other action is required.

Return an entire payment if you were paid by cheque

You may return the payment by mail with the following information:

  • the reason for the return (example: Repayment of CEWS - not entitled)
  • business number
  • account name
  • returned payment

If you still have the original CEWS cheque, include this as your returned payment.

If you do not have the original CEWS cheque, include a cheque or money order to the CRA for the amount you are returning. Make the payment out to "Receiver General for Canada".

Mail your payment to:

Revenue Processing – Repayment of CEWS
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 0C3

Return part of a payment

If you need to return only part of a CEWS payment you received and are unable to repay the amount online, you must send the amount by cheque or money order to the CRA even if you originally received the payment by direct deposit. Make the payment out to "Receiver General for Canada".

Include the following information when you mail your payment:

  • the reason for the return (example: Repayment of CEWS - not entitled)
  • business number
  • account name

Mail your payment to:

Revenue Processing – Repayment of CEWS
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 0C3

Review of claim information

We will be reviewing claims to confirm the information you submit.

Calls and letters from the CRA

The CRA may need to contact you by phone or mail to confirm details, ask for more information about your application, or notify you that your claim was not approved. Please make sure your contact information is current.

Calls from the CRA

CRA phone agents will never:

  • use threatening or coercive language
  • ask for full bank information, or
  • ask for your full Social Insurance Number (SIN)

CRA phone agents should be able to provide you with information about your CEWS application, as well as their name and phone number.

If you have concerns about a call you received regarding your CEWS application, please call the CEWS information line at 1-833-966-2099 and ask them to verify the name and number of the person that called you. You can also read more about how to recognize scams.

Letters from the CRA

You may receive a letter from the CRA if your application for CEWS was not accepted, or if your claim was modified after we review the information.

Consequences of fraudulent claims

If you do not meet the Canada Emergency Wage Subsidy eligibility requirements for a period, you will be required to repay any amounts you received for that period. Canadians can also report suspected CEWS misuse through the CRA’s Leads program.

Penalties may apply in cases of fraudulent claims, including fines or even imprisonment.

If you artificially reduce your revenue for the purpose of claiming the wage subsidy, you will be required to repay any subsidy amounts you received, plus a penalty equal to 25% of the total value.

Read more about CEWS compliance

Keep your records

You must keep records showing information that supports your wage subsidy claim, such as your reduction in revenue and amounts paid to employees.

Read more about records you should keep

Include the subsidy on your returns

The Canada Emergency Wage Subsidy is taxable. You must include the amount of CEWS you receive on your Annual Return of Income (e.g. Corporation Income Tax Return, Partnership Return) when calculating your taxable income.

The CRA has published new T4 reporting requirements for 2020.

Did you find what you were looking for?

What was wrong?

(Don’t include any personal information. Note that you will not receive a reply.)
Maximum 300 characters

Thank you for your feedback

Date modified: