Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021

s. 125.7(9) rule can be applied successively

5. How is the reduction in revenue determined?

… Once an eligible employer has determined that it...

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No required link of revenue decline to COVID/Example of application of alternative approach

5. How is the reduction in revenue determined for...

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Examples of application of the special elective rule to use the qualifying revenues of NAL persons to determine reduction in qualifying...

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[Q. 9] Normally, qualifying revenues of each eligible employer determined by the consolidated statements

The qualifying revenue of an eligible...

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[Q.10] Example 10A of two affiliated but not commonly controlled corporations making the election

• CRA provides Example 10A of two silos making...

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[Q.3-9] Pro rata recognition of payroll under a cost-sharing agency arrangement

A cost sharing arrangement (CSA) is generally an agreement under...

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[Q.17-2] Dividends not eligible remuneration

For the purpose of the wage subsidy, dividends are not considered eligible remuneration. Accordingly,...

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[Q. 21] Wage subsidy reduced by 10% temporary wage subsidy as calculated, even where the latter has not yet been fully claimed through available...

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6-1 Qualifying revenue includes interest and dividend income arising in course of ordinary activities

The qualifying revenue of an eligible...

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Examples of qualifying private schools

3-7. Are all schools and colleges eligible for the wage subsidy?

… [A] person or partnership that...

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A non-resident corporation earning Canadian Treaty-exempt income because of no PE may qualify

3-02. Can a non-resident corporation be an eligible...

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Verification that payroll remittances were made through payroll service

3-8. Can an eligible employer that hires a third party to facilitate the...

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Example of application of “greater of rule” for claim periods 5 to 9

5-02. Can an eligible employer qualify for the wage subsidy if it does...

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6-4. Can a corporation formed on the amalgamation of two or more predecessor corporations, or where one corporation is wound up into another,...

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[Q. 8-3] Example of s. 125.7(4.2) not being available where only a business division is acquired

Example 8-3B

A corporation, Toys Inc., operates...

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[Q.20-3] Table of top-up percentages

Top-up percentage examples for claim periods 5 to 9

Top-up revenue reduction percentage	Top-up...

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[Q.20-1] Example of computation of base wage subsidy

Example 20-2A

An eligible employer had $50,000 in qualifying revenue in September 2020...

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[Q.3-9] Pro rata recognition of payroll under a cost-sharing agency arrangement

• CRA will recognize employee cost sharing arrangements where, for...

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[Q.17-5] General pro-ration of bonuses.

[O]nly eligible remuneration paid by an eligible employer to an eligible employee in respect of a week in...

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[Q.35] CEWS Registry

A registry of wage subsidy recipients is now available. The registry provides lists that display the legal name and...

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[Q3-9] One group entity can maintain the agency payroll accounts for non-CEWS purposes.

Salary or wages may be paid under a cost-sharing...

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[Q3-9] One group entity can continue maintaining single payroll accounts for all group members for non-CEWS purposes.

• Companies in a group can...

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[Q.28-7 Example 28-7A] Example showing order rule for repayment of executive compensation repayment amount

• This example concerning a TSX-listed...

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