CRA indicates that the CEWS may be passed along by an outsource staffing company to its clients
Where an outsource staffing company provides its services to a client, it will be that company rather than the client who generally may be eligible to receive the CEWS (wage subsidy). CRA appeared to indicate that the eligibility of the staffing company for the CEWS would not be lost if it passed its receipt of the CEWS along to the client by providing a matching discount on the fees charged by it.
Neal Armstrong. Summary of 20 October 2020 External T.I. 2020-0856781E5 under s. 125.7(1) – eligible remuneration.