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Canada Emergency Wage Subsidy (CEWS)

Who can apply

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Eligibility criteria

To be eligible to receive the wage subsidy, you must meet all three of the following criteria:

  1. Have had a CRA payroll account on March 15, 2020

    Even if you didn’t have a payroll account on March 15, you may still qualify if:

  2. Be one of the following types of employers

  3. Have experienced a drop in revenue

    Your drop in revenue is calculated by comparing your eligible revenue during the crisis with your eligible revenue from a previous period (baseline revenue).

    Eligible revenue

    Eligible revenue generally includes revenue earned in Canada from:

    • selling goods
    • rendering services, and
    • others' use of your resources

    Generally, you should use your normal accounting method when calculating your eligible revenue. If your normal accounting method is the accrual method, you can elect to use the cash method (and vice versa), but once you choose you must use the same accounting method for all your claims.

    Note: If you choose to use the cash method, you need to check the “cash method” election box when completing your application.

    Read more about calculating eligible revenue

    Special revenue circumstances

    Registered charities and non-profit organizations

    Eligible revenue of registered charities, non-profits, and some prescribed organizations includes donations. These organizations may choose whether or not to include government funding, such as grants, when calculating eligible revenue. Once you’ve chosen, you must use the same approach for each period you are applying for.

    Read more about eligible revenue for charities and non-profit organizations

    Non-arm's length transactions and affiliated groups

    There are special rules for revenue related to:

    Amalgamations and changes of ownership

    Special rules apply for calculating eligible revenue when two or more employers have amalgamated, or when an employer purchased all (or substantially all) of the assets used by a person or partnership to carry on a business in Canada.

    Read more about calculating eligible revenue for amalgamations and changes of ownership

Confirming your eligibility

If we notice a mistake in your application, we will work with you to correct it. If you realize you made a mistake in your application, you can request a change to your previous claim.

We will review your claim and confirm the information you submit.

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