How the subsidies were calculated
How the subsidies were calculated
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Revenue drop calculations
You can use an online calculator to calculate a past revenue drop:
Or, read the details of how the claim period and 12-month-average revenue drops were calculated for the wage and rent subsidies as of July 2020.
Wage subsidy calculations
The wage and hiring subsidies were provided through four programs with different calculations.
THRP wage subsidy calculation
For each claim period, the wage subsidy amount under the THRP equals (A × B) − CA multiplied by B minus C, where:
- A
The total amount of eligible remuneration you paid to all your eligible employees for the current claim period. For each eligible employee, for each week in the claim period, the amount is the least of the following:
- the amount of eligible remuneration paid to each employee for that week
- $1,129
- if the employee is a non-arm’s-length employee, the pre-crisis remuneration of the employee determined for that week
- if the employee is on leave with pay that week, $0
- multiplied by B
The appropriate rate for the claim period you are applying for
-
THRP rates by claim period and revenue drop Claim period Claim period revenue drop Subsidy rate 22 and 23 75% and over 75% 40 to 74.99% same as claim period revenue drop less than 40% 0% 24 to 26, if you
are a qualifying tourism
and hospitality entity75% and over 75% 40 to 74.99% same as claim period revenue drop less than 40% 0% 24 to 26, if you
were subject to a
qualifying public health restriction
or qualifying partial
(capacity-limiting)
public health restriction75% and over 75% 25 to 74.99% same as claim period revenue drop less than 25% 0% 27 and 28 75% and over 37.5% 40 to 74.99% claim period revenue drop ÷ 2 less than 40% 0%
-
- minus C
The total of all amounts received by eligible employees for the claim period as a Work-Sharing program benefit under the Employment Insurance Act
There was no overall limit on the total wage subsidy amount that an eligible employer could claim.
HHBRP wage subsidy calculation
For each claim period, the wage subsidy amount under the HHBRP equals (A × B) − CA multiplied by B minus C, where:
- A
The total amount of eligible remuneration you paid to all your eligible employees for the current claim period. For each eligible employee, for each week in the claim period, the amount is the least of the following:
- the amount of eligible remuneration paid to each employee for that week
- $1,129
- if the employee is a non-arm’s-length employee, the pre-crisis remuneration of the employee determined for that week
- if the employee is on leave with pay that week, $0
- multiplied by B
The appropriate rate for the claim period you are applying for
-
HHBRP rates by claim period and revenue drop Claim period Claim period revenue drop Subsidy rate 22 to 26 75% and over 50% 50 to 74.99% 10% + (revenue decline − 50%) × 1.6 less than 50% 0% 27 and 28 75% and over 25% 50 to 74.99% 5% + (revenue decline − 50%) × 0.8 less than 50% 0%
-
- minus C
The total of all amounts received by eligible employees for the claim period as a Work-Sharing program benefit under the Employment Insurance Act
There was no overall limit on the total wage subsidy amount that an eligible employer could claim.
CRHP calculation
For each claim period, the subsidy amount under the CRHP equals (A − B) × CA minus B multiplied by C, where:
- A
The total amount of eligible remuneration you paid to all your active eligible employees for the current claim period. For each active eligible employee, for each week in the claim period, the amount is the least of the following:
- the amount of eligible remuneration paid to each employee for that week
- $1,129
- if the employee is a non-arm’s-length employee, the pre-crisis remuneration of the employee determined for that week
- if the employee is on leave with pay that week, $0
- minus B
The total amount of eligible remuneration you paid to all your active eligible employees for the base period (March 14 to April 10, 2021). For each eligible employee, for each week of the claim period, the amount is the least of the following:
- the amount of eligible remuneration paid to each employee for that week
- $1,129
- if the employee is a non-arm’s-length employee, the pre-crisis remuneration of the employee determined for that week
- if the employee is on leave with pay that week, $0
- equals
Increase in employee pay (incremental remuneration)
- multiplied by C
Flat rate for the claim period you are applying for
-
Flat rate for the claim period you are applying for Subsidy rate Claim period 50% 17 (June 6 to July 3, 2021) 50% 18 (July 4 to July 31, 2021) 50% 19 (August 1 to August 28, 2021) 40% 20 (August 29 to September 25, 2021) 30% 21 (September 26 to October 23, 2021) 50% 22 and later (October 24, 2021 to May 7, 2022)
-
There was no overall limit on the total wage subsidy amount that an eligible employer could claim.
CEWS calculation
If you need historical information about calculating the CEWS, refer to calculating the wage subsidy in the CEWS technical questions and answers.
Rent subsidy calculations
The rent subsidy was provided through three programs with different calculations, and included a lockdown support top-up.
THRP rent subsidy rate calculation
| Claim period |
Claim period revenue drop |
Subsidy rate |
|---|---|---|
| 22 and 23 | 75% and over | 75% |
| 40 to 74.99% | same as claim period revenue drop Example: 60% revenue drop = 60% subsidy rate |
|
| less than 40% | 0% | |
| 24 to 26, if you are a qualifying tourism and hospitality entity |
75% and over | 75% |
| 40 to 74.99% | same as claim period revenue drop Example: 60% revenue drop = 60% subsidy rate |
|
| less than 40% | 0% | |
| 24 to 26, if you were subject to a qualifying public health restriction or qualifying partial (capacity-limiting) public health restriction |
75% and over | 75% |
| 25 to 74.99% | same as claim period revenue drop Example: 30% revenue drop = 30% subsidy rate |
|
| less than 25% | 0% | |
| 27 and 28 | 75% and over | 37.5% |
| 40 to 74.99% | claim period revenue drop ÷ 2 Example: 60% revenue drop ÷ 2 = 30% subsidy rate |
|
| less than 40% | 0% |
HHBRP rent subsidy rate calculation
| Claim period |
Claim period revenue drop |
Subsidy rate |
|---|---|---|
| 22 to 26 | 75% and over | 50% |
| 50 to 74.99% | 10% + (revenue drop − 50%) × 1.6 Example: 10% + (60% revenue drop − 50%) × 1.6 = 26% subsidy rate |
|
| less than 50% | 0% | |
| 27 and 28 | 75% and over | 25% |
| 50 to 74.99% | 5% + (revenue drop − 50%) × 0.8 Example: 5% + (60% revenue drop − 50%) × 0.8 = 13% subsidy rate |
|
| less than 50% | 0% |
CERS rate calculation
| Claim period |
Claim period revenue drop |
Subsidy rate |
|---|---|---|
| 1 to 10 | 70% or more | 65% |
| 50 to 69.99% | (Your revenue drop - 50%) x 1.25 + 40% | |
| Less than 50% | 0.8 x your revenue drop | |
| 11 | 70% or more | 60% |
| 50 to 69.99% | (Your revenue drop – 50%) x 1.25 + 35% | |
| 10.01 to 49.99% | (Your revenue drop – 10%) x 0.875 | |
| 10% or less | 0% | |
| 12 and 13 | 70% or more | 40% |
| 50 to 69.99% | (Your revenue drop – 50%) x 0.75 + 25% | |
| 10.01 to 49.99% | (Your revenue drop – 10%) x 0.625 | |
| 10% or less | 0% | |
| 14 | 70% or more | 20% |
| 50 to 69.99% | (Your revenue drop – 50%) x 0.5 + 10% | |
| 10.01 to 49.99% | (Your revenue drop – 10%) x 0.25 | |
| 10% or less | 0% |
Lockdown support rent subsidy top-up amount
In addition to the rent subsidy rate, you may have received a lockdown support top-up for locations affected by a public health restriction. Lockdown support was calculated on a location-by-location basis.
The lockdown support rate was 25%, calculated as:
- 25% fixed lockdown rate
- times days in the claim period that the location was affected by a public health restriction
- divided by 28 (the total days in the claim period)
- equals Your lockdown support top-up rate
Example lockdown support rate calculation
For example, if one of your business locations was affected by a public health restriction for 7 days during the 28 day period, you would have been eligible to receive:
- 25% base lockdown support top-up rate multiplied by
- 7 days out of 28
- for a 6.25% lockdown support rate.
Claim limits for rent subsidies
The THRP and HHBRP provided a base rent subsidy amount and in some cases, a lockdown support top-up amount.
In each claim period, you could claim eligible expenses up to certain maximum amounts:
| Maximum eligible expense | CERS | THRP | HHBRP |
|---|---|---|---|
| Per business location | $75,000 | $75,000 | $75,000 |
| Total for all locations Applies to base rent subsidy only. There was no maximum for the lockdown support top-up. |
$300,000 | $1,000,000 | $1,000,000 |
If you were part of an affiliated group that applied for a rent subsidy, the maximum amounts for eligible expenses apply to the entire group.
If you had to close or cease certain activities at one or more of your locations under a public health restriction for one week or longer, you may have been eligible for a lockdown support top-up amount of up to 25% of eligible expenses per affected location for the days the restriction was in place in the claim period.
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