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Canada Emergency Wage Subsidy (CEWS)

Application guide

Before you start

Have the following information, documents and records ready:
- active payroll Account Number (note, this number must have been obtained prior to March 16, 2020. If you did not have an active payroll account prior to March 16th, but instead allowed a third party to make payroll remittances on your behalf, through the third party's account, see Frequently Asked Questions 3-8). If you have more than one payroll account number ("RP" number) you will need to do a separate application for each number.
- payroll Web Access Code (not required if filing via My Business Account or Represent a Client)
- period covered by this claim
- number of employees
- payroll information
You are required to keep books and records demonstrating the reduction in revenue and remuneration paid to employees. For more information about records and recordkeeping, please see What are records and who has to keep them?
Confirm that the eligible employer qualifies for the CEWS.
Make sure you are eligible for the claim period by calculating your eligible revenue reduction.

Complete the application form

There are three ways to apply for the wage subsidy online:

You must submit a separate application for each CEWS claim period you are eligible for, and for each payroll account you have.

Once you are in the online application, enter the details of your claim information.

Payroll account number

Enter your payroll account number and two-letter code for the type of program. If you have more than one payroll account number ("RP" number) you will need to do a separate application for each number.

A payroll account number is a number assigned to either an employer, a trustee or a payer of other amounts related to employment to identify themselves when dealing with the CRA.

This 15-character payroll program account number contains the nine-digit business number (BN). The BN is a unique federal government numbering system that identifies your business and the various accounts you maintain. The payroll account number consists of:

the nine-digit BN
a two-letter code for the type of program (for payroll program, the letters are "RP")
a four-digit reference number to identify each account in a program a business may have

Payroll Web Access Code

If you are not filing your application using MyBA or RAC, you will need to enter your BN and its associated Web Access Code. If you do not remember your code or you need a code for a new account, access the Online Web access code service or call our business and self-employed individuals line at 1-800-959-5525.

Period covered by this claim

Choose one of the periods in the drop-down menu. These are the claim periods for which you can currently submit an application. The lines on the application form will vary in order to collect the information required to apply the correct program rules for that claim period. Some of the lines listed below (lines with double letters or a letter and number) apply only to CEWS applications for some claim periods.

If the period you wish to apply for or change is not listed, the deadline to apply for that claim period may have passed. The last day to apply or increase the amount of your claim is either February 1, 2021, or 180 days after the end of the period, whichever comes later.

What to do if you missed a claim period deadline

New application or change to a previous claim

If you are using MyBA or RAC, you will need to make a selection:

if this is a new application for this claim period, choose "Initial claim"
if you are changing a claim you already made for this claim period, choose "Adjustment to a prior claim"

Are you the business owner or an authorized representative?

If you are applying using a Web Access Code you will need to identify if you are the "business owner" or an "authorized representative".

The web application must be completed by the person who is "the individual who has principal responsibility for the financial activities" of the employer. This may be the business owner or an employee of the business. This could be a chief financial officer, a vice-president, an accountant, or another senior employee who manages the employer's finances. This individual will be the person who completes the attestation required by the CEWS program rules. If you are completing the attestation for the CEWS application as the business owner or as a senior employee who manages the employer's finances, pick "business owner".

The web application may also be completed by an authorized representative such as a professional tax advisor or a tax preparer. In this case, the authorized representative must certify that the prescribed attestation has been completed by the person who has principal responsibility for the financial activities of the employer. If you are completing the application as an authorized representative of an employer, pick "authorized representative".

Elections under subsections 125.7 (1) and 125.7(4) of the CEWS program rules

Elections are available, which, in general terms, help employers qualify for CEWS in special circumstances. Most of these elections relate to revenue calculation. For more information regarding elections, refer to Frequently asked questions - Canada emergency wage subsidy (CEWS) or contact the Canada Revenue Agency

Choose "yes" if you (and all required participants in the election) have made any of these elections or choices (referred to below as 'elections') under subsections 125.7(1) or 125.7(4) of the CEWS program rules:

A joint election, along with each other member of the group of eligible employers that prepares consolidated financial statements, under paragraph 125.7(4)(a) of the Income Tax Act (revenue determined on a non-consolidated basis for members of the employer's group).
A joint election, along with each other member of the affiliated group, under paragraph 125.7(4)(b) of the Income Tax Act (revenue determined on a consolidated basis for the employer's group).
An election under paragraph 125.7(4)(c) of the Income Tax Act (joint venture election).
A joint election, along with each person or partnership with which the employer does not deal at arm's length and from whom the employer earns all or substantially all of its qualifying revenue under paragraph 125.7(4)(d) of the Income Tax Act (non-arm's length revenue).
An election under paragraph 125.7(4)(e) of the Income Tax Act (cash method or accrual method – must be consistent for all CEWS claim periods).
An election, or joint election with the seller, under paragraph 125.7(4.1)(e) of the Income Tax Act (asset sales).
An election under clause (b)(ii)(A) of the definition "prior reference period" in subsection 125.7(1) of the Income Tax Act (prior reference period claim periods 1 to 4).
An election under clause (b)(ii)(B) of the definition "prior reference period" in subsection 125.7(1) of the Income Tax Act (prior reference period for claim period 5 onwards).
An election under subparagraph (a)(ii) or (b)(ii) of the definition "qualifying revenue" in subsection 125.7(1) of the Income Tax Act (election by registered charity or not-for-profit (including a prescribed organization that is a registered charity or a not-for- profit organization that is a public institution), to exclude government funding).
An election under subparagraph (b) of the definition "baseline remuneration" in subsection 125.7(1) of the Income Tax Act in respect of one or more eligible employees (election in respect of eligible employee's baseline remuneration).

If you have not made any of these elections, choose "no".

Line A – Number of eligible employees (for periods 5 and onward the number of active 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. Only enter the number of employees that meet the eligibility criteria regarding receiving pay during the qualifying period. For periods 5 and onward, include only active eligible employees, because the number of employees on leave with pay should be entered on Line AA.

Line AA – Number of eligible employees on leave with pay

For periods 5 and onward, enter the number of eligible employees that you had on your payroll during the period, who were on leave with pay, covered by this claim.

Line B – Total eligible remuneration paid

Enter the total eligible remuneration paid in respect of weeks of the period of this claim in the box for line B. Only enter eligible remuneration that was paid.

Did you retroactively rehire one or more employees during this period?

Employers may retroactively re-hire employees and use the CEWS program to help pay the related wages.

Select "Yes", if you did retroactively rehire one or more employees during the period covered by this claim. Select "No", if you did not retroactively rehire during this period. This information will help the government with the administration of the Canada Emergency Response Benefit (CERB.)

Lines c0 to c3

Line c0 is new for period 11 and onward to identify the revenue drop for the previous period.

Lines c1 to c3 are new for periods 5 and onwards. The CEWS rules for periods 5 and onward provide a wage subsidy at a different amount for different levels of revenue drop, so more information is needed for your CEWS claim.

For help calculating your percentage revenue drop, refer to How the revenue drop and subsidy rate are calculated. For more information refer to Frequently asked questions.

Line c0 – Revenue drop for the previous period

Enter the percentage that your revenue dropped for the period before the period of this claim. If you applied to CEWS for the previous period, enter the amount that you entered on line C1 of that application.

Line c1 – Revenue drop for the current period

Enter the percentage that your revenue dropped for the period of this claim compared to the applicable reference period in the box provided.

Underneath Line c1, the form also asks you to answer "yes" or "no" regarding whether your three month average revenue drop for the previous three months is greater than 50%. This is important for determining eligibility for a top-up wage subsidy for the most severely affected employers. If you answer "yes" to this question and are applying for periods 5 to 10, Line c2 will display in the application.

Line c2 (if applicable) – Average revenue drop for the previous three months

The CRA has created the CEWS calculator to help calculate your revenue drop and the amount of CEWS that you are entitled to for most situations. For more information on how to calculate your subsidy rate, refer to How the revenue drop and subsidy rate are calculated. For more information refer to Frequently asked questions.

On Line c2, enter your average revenue drop for the previous three months. Line c2 only applies to periods 5 to 10 and will not appear when applying for periods 11 and onward.

Line c3 – Subsidy rate used for active eligible employees in the calculation of Line C

Enter your subsidy rate used for active eligible employees on Line c3. For more information on how to calculate your subsidy rate, refer to How the revenue drop and subsidy rate are calculated.

Line C – Basic Canada Emergency Wage Subsidy (including top-up, if applicable)

The CEWS online calculator or downloadable spreadsheet can help calculate the amount of CEWS that you are entitled to for most situations and it has been updated for periods 5 and onwards. The CEWS program rules in the Income Tax Act apply to determine the amount of CEWS entitlement. Once calculated, enter the base CEWS claim, including top-up if applicable, in the box for line C.

Line D – Employer's EI and QPIP premiums payable on salary paid to employees on leave with pay (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 full or partial 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 respect of weeks of a period where the employer is eligible for the CEWS.

Line E – Employer's CPP and QPP contributions payable on salary paid to employees on leave with pay (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 full or partial 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.

Line F – 10% Temporary Wage Subsidy for Employers reduction

Enter the amount you calculated for the 10% Temporary Wage Subsidy for Employers for the same period. The subsidy is equal to 10% of the remuneration you pay from March 18 to June 19, 2020, up to $1,375 for each eligible employee. For claim period 5 and onwards, enter zero.

Line G – Amounts received by eligible employees under the 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. On an administrative basis, we will accept a reasonable estimate of work sharing benefits received by your eligible employees if you do not have the exact amount.

Line H – Canada Emergency Wage Subsidy (Line C + Line D + Line E – Line F – Line G) (will be calculated when «Next» is selected)

This line is calculated for you automatically once you have entered the required information in the web application. It is the total amount you will be claiming in your application. Generally, if the difference is $2 or less, you will not receive a refund.

For subsidies of more than $25 million, contact us to enroll for direct deposit on your payroll account and register for the large value transfer system if you are not already set up.

Attestation

Attestation is the act of signing of a formal document to confirm that you are bound by its contents. An attestation is required to make a CEWS claim. The contents of the attestation have changed slightly for periods 5 and onwards to reflect the introduction of new CEWS elections. If you are the individual with principal responsibility for the financial activities of the employer making the claim, you must complete and submit the Attestation for owner/manager and/or senior employees. This may be the business owner or an employee of the business. This could be a Chief Financial Officer, a Vice-President, an accountant, or another senior employee who manages the employer's finances.

If you are applying on behalf of your own business, the attestation form will be available within the online application itself.

Representatives need to do two things regarding attestation and form completion. First, they need to make sure that they have obtained the Attestation for owner/managers and/or senior employees:

Attestation for owner/managers and/or senior employees (comptroller/VP Finance/CFO) of an eligible employer applying for the Canada Emergency Wage Subsidy or the Canada Recovery Hiring Program (RC661)

This form must be completed and signed by the individual who has principal responsibility of the financial activities of the eligible entity (the employer). An electronic signature is permitted. The CRA can request to see the signed copy of this attestation at any time.

Then, while completing the online application on behalf of their client, the representative must complete the confirmation section at the end of the application. This includes a confirmation that the attestation will be provided upon request and without delay in prescribed form and manner, and that failure to do so could result in the application of penalties or the reassessment of the claim to deny benefits.

Penalties may also apply in cases of fraudulent claims. The penalties may include fines or even imprisonment.

In addition, if an employer knowingly, or under circumstances amounting to gross negligence makes, or is involved in the making of, a false statement or omission in its CEWS application for a claim period, the employer is liable to a penalty – commonly referred to as the "gross negligence penalty" – of up to 50% of the difference between the amount of CEWS that it claimed in its application and the amount of CEWS to which it is actually entitled.

Change a prior claim

To make an adjustment:

Select "Canada emergency wage subsidy (CEWS)" under your payroll account number (RP) on the MyBA/RaC welcome page. If you have to adjust more than one payroll account number, you will need to do a separate adjustment for each payroll account number.
Make sure you meet the conditions in the "Before you start" section to submit an adjustment.
Choose which period you would like to adjust.
Choose the option "Adjust a prior claim".
Select "Next" to display the details of the previous claim.
Enter the new amount on each line that you want to adjust. Only include information that applies to the selected period.

For example, if the initial amount was $100.00 and you want to increase it by $20.00, change the amount to $120.00.

You must have an amended attestation form on file for any changes you submit.

For information about deadlines, getting your payment, reapplying for other periods, changing or canceling a claim, and reviewing claim information visit: After you apply.

Date modified:: 2021-06-09

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Application Guide: Canada Emergency Wage Subsidy