Canada Emergency Wage Subsidy (CEWS)
After you apply
On this page
- When and how we send your payment
- Apply again for later claim periods
- Change a claim you submitted
- Review of claim information
- Include the subsidy on your returns
When and how we send your payment
The CEWS is paid by direct deposit or by cheque.
You can generally expect to receive your payment within 3 to 5 business 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.
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 email@example.com.
Apply again for later claim periods
You must submit a separate application for each CEWS claim period you are eligible for, even if you will automatically qualify for the wage subsidy for that period.
Change a claim you submitted
You may request adjustments to applications you have already submitted. 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
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.
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 incorrect or 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.
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.
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.
You will also be expected to report the amount of the CEWS that was used to pay each of your employees’ salaries by using a special code in the “other information” area at the bottom of the employees’ T4 slips. More information on the reporting requirements will be released before the end of the year.
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