Who is an eligible employer

To be an eligible employer for the 10% Temporary Wage Subsidy for Employers (TWS), you must meet the following conditions:

• You have a Canada Revenue Agency (CRA) payroll program (RP) account as of March 18, 2020
• You paid eligible remuneration to an eligible employee from March 18 to June 19, 2020
  • What is considered eligible remuneration?

    Eligible remuneration is defined as any taxable or tax-exempt employment income (salary, wages, or bonuses).

  • Who is considered an eligible employee?

    An individual who is employed in Canada.

• You are one of the following:
  • individual or sole proprietor (excludes trusts)
  • partnership
    • Requirements of a partnership

      Partnership members consist only of individuals (excluding trusts), registered charities, other eligible partnerships, or eligible Canadian-controlled private corporations (CCPCs).

  • non-profit organization
  • registered charity
  • Canadian-controlled private corporation (CCPC) (including a cooperative corporation)
    • Requirements of a CCPC

      CCPCs that would have had a business limit for their last taxation year that ended before March 18, 2020. The business limit must be greater than nil (determined without reference to the passive income business limit reduction). Refer to Small Business Deduction.
      For more on CCPCs, refer to Type of Corporation.

If your business was closed due to COVID-19 and you did not pay salary, wages, bonuses, or other remuneration to an eligible employee from March 18 to June 19, 2020, you cannot take advantage of the subsidy, even if you are an eligible employer.