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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 or cancel applications you have already submitted. The deadline to change your application to increase the amount of a past claim is either January 31, 2021, or 180 days after the end of the period, whichever comes later. There is no deadline to reduce or cancel a previous claim.

To change a previous wage subsidy claim, 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

To cancel an application, change the amounts on lines C, D, E, F, and G to zero. Do not change lines c2 or c3.

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.

Return the CEWS

You may need to return 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.

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 your financial institution does not offer the option to pay back the CEWS online, 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.

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, 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.

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