Please use the following steps to apply for the Canada Emergency Wage Subsidy (CEWS).
Step 1: Go to CRA My Business Account and choose one of the two options to log in.
- Option 1 – Using one of our Sign-In Partners
Click on “Sign-in Partner Login / Register”, select the Financial Institution that you have an existing Online Banking profile. If your Financial Institution is not listed, then exit and select Option 2 – Using a CRA user ID and password on the main page.
- You will be re-directed to the online banking sign-in screen for your selected Financial Institution. Enter your card number/username and password.
- Option 2 – Using a CRA user ID and password
Click on “CRA Login”, you will be re-directed to the CRA Login. Enter your User ID and password.
Step 2: After you have logged in via Option 1 – Using one of our Sign-In Partners or Option 2 – Using a CRA user ID and password, you will have access to your CRA Online My Account. Under the Payroll section, click on the link Canada Emergency Wage Subsidy (CEWS) for the application details.
Step 3: Read carefully and click on “Period covered by this claim” at the bottom of the page. Select the drop-down option “March 15, 2020 to April 11, 2020” then click on the button “Next”
Step 4: Enter Line A – Number of eligible employees
Enter the number of eligible employees you had on your payroll during the period covered by this claim in the box for line A.
An eligible employee is an individual who is employed in Canada. Eligibility for the CEWS of an employee’s remuneration, will be limited to employees that have not been without remuneration for more than 14 consecutive days in the eligibility period, i.e., from March 15 to April 11, from April 12 to May 9, and from May 10 to June 6. That is, if the employer laid off or otherwise did not pay an employee, and did not retroactively re-hire them – and that was the situation for over 14 days in the eligibility period, the employer cannot count that employee as an eligible employee.
Step 5: Enter Line B – Total eligible remuneration paid
Eligible remuneration of an eligible employee means amounts received as salary, wages, and certain other remuneration like fees, commissions or other amounts for services. The following amounts are not considered eligible remuneration:
- a retiring allowance;
- stock option benefits;
- any amount received that can reasonably be expected to be paid or returned, directly or indirectly, to the eligible employer or to a person (including a partnership) with whom the eligible employer does not deal at arm’s length;
- any amount that is paid in respect of a week in the claim period, if, as part of an arrangement involving the eligible employee and the eligible employer:
- the amount is in excess of the eligible employee’s baseline remuneration,
- after the claim period, the eligible employee is reasonably expected to be paid a lower weekly amount than their baseline remuneration, and
- one of the main purposes for the arrangement is to increase the amount of the CEWS.
Step 6: Enter Line C – Basic Canada Emergency Wage Subsidy
The basic amount of CEWS that you can claim in the period is the total of the following amount for each eligible employee, for each week in the period:
The greater of X or Y, where:
X = the least of the following:
- 75% of the employee’s eligible remuneration for week (i.e. actual pay)
- $847, or
- $0 – if non-arms length employee
Y = the least of the following:
- Eligible remuneration for week (i.e. actual pay)
- 75% of baseline pay for employee for that week
Baseline pay = average weekly eligible remuneration for that employee (from this employer) for the period from January 1, 2020 to March 15, 2020 (inclusive); excluding any period of 7 or more consecutive days for which the employee was not paid.
Step 7: Enter Line D – Employer’s EI and QPIP premiums payable on salary paid to furloughed employees (enter $0 if not applicable)
Enter the employer’s Employment Insurance (EI) or Quebec Parental Insurance Plan (QPIP) contributions for furloughed employees (employees on leave with pay) for the relevant period in the box for line D. This refund would apply to the entire amount of employer-paid contributions in respect of remuneration paid to furloughed employees in a period where the employer is eligible for the CEWS.
Step 8: Enter Line E – Employer’s CPP and QPP contributions payable on salary paid to furloughed employees (enter $0 if not applicable)
Enter the employer’s Canada Pension Plan (CPP) or (Quebec Pension Plan) QPP contributions for furloughed employees (employees on leave with pay) for the relevant period in the box for line E. This refund would apply to the entire amount of employer-paid contributions in respect of remuneration paid to furloughed employees in a period where the employer is eligible for the CEWS.
Step 9: Enter Line F – Amount eligible to be claimed under the 10% Temporary Wage Subsidy for Employers
The 10% Temporary Wage Subsidy for Employers reduces the amount of income tax source deductions that employers have to remit to CRA on behalf of their employees by up to 10% of their remuneration (to a maximum of $1,375 per employee up to $25,000 per employer).
If you did not reduce the source deductions you remitted to the CRA, but you were entitled to the 10% Temporary Wage Subsidy for Employers, the CRA will treat you as having over-remitted your employee source deductions (so that normally you will be entitled to a refund). The CRA will require you to fill out a self-identification form, that will be published in the fall, in order for us to credit your payroll program account by the amount of the subsidy. In all cases, if you are eligible for the 10% Temporary Wage Subsidy, you must put the amount in the box for line F.
Step 10: Enter Line G – Amounts received by eligible employees under ESDC’s Work Sharing Benefit program (enter $0 if not applicable)
For employers and employees that are participating in Employment and Social Development Canada’s Work-Sharing benefit program, EI benefits received by employees through the Work-Sharing program will reduce the benefit that their employer is entitled to receive under the CEWS.
Enter the total amount received under the Work-Sharing program by your eligible employees during the period covered by this claim in the box for line G.
Step 11: Review the completed information
Step 12: Read the Attestation details.
Step 13: Certify that you meet all the requirements, enter your name and contact number, then click on the button “Submit”
Step 14: You will be provided a confirmation that your application is completed.