Canada Emergency Wage Subsidy (CEWS)
Who can apply
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To be eligible to receive the wage subsidy, you must meet all three of the following criteria:
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:
Be one of the following types of employers
- corporations (or trusts) that are not exempt from income tax (Part I of the Income Tax Act)
the following persons that are exempt from income tax (Part I of the Income Tax Act):
- non-profit organizations
- agricultural organizations
- boards of trade
- chambers of commerce
- non-profit corporations for scientific research and experimental development
- labour organizations or societies
- benevolent or fraternal benefit societies or orders
- registered charities
- partnerships consisting of eligible employers
the following prescribed organizations:
- certain Indigenous government-owned corporations that carry on a business
- partnerships consisting of eligible employers and certain Indigenous governments
- registered Canadian amateur athletic associations
- registered journalism organizations
- private schools or private colleges, and
- partnerships consisting of eligible employers (including partnerships where at least 50% of the interests in the partnership are held by eligible employers)
Public institutions are not eligible for the subsidy. This includes municipalities and local governments, Crown corporations, public universities, colleges and schools, and hospitals.
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).
Claim periods 5 to 16
Claim period dates
See all the dates of periods you can apply for.
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.
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.
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.
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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