COVID-19 wage and hiring support for businesses

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Sections

• What the changes are
• Who can apply
• Periods you can apply for
• Which of your employees qualify
• Calculate your amount
• How to apply
• After you apply
  
  • When and how to get your payment
  • Change or cancel your claim
  • Return a payment
  • Report a wage subsidy on your tax return
  • Prepare for our review of your claim
• Contact us about a wage subsidy

Change or cancel your claim

On this page

• Claim period deadlines
• Change a claim
• Switch your claim from one subsidy to another
• Change a claim because of an executive compensation repayment
• Cancel a claim

Claim period deadlines

There is a deadline to:

• apply for each claim period, or
• increase the amount of your previous claim

The deadline is 180 days after the end of the claim period.

There is no deadline to:

• cancel a claim
• reduce the amount of a past claim

Change a claim

To change a THRP, HHBRP or CRHP application or reduce the amount of a previous CEWS application you submitted, go back into the application under the Payroll menu of:

• My Business Account, or
• Represent a Client

If you applied using the Web Forms application and need to change your claim, you may call CRA’s business enquiries phone number.

You will need to make sure you continue to meet eligibility requirements for any updated claims, and keep records supporting your wage subsidy claim adjustment.

When completing the adjustment, you will need:

• your payroll program account number (123456789RP0001, for example)
• to know which claim period you are adjusting
• all of the information necessary to change the amount on each line(s) you would like to adjust

Representatives who are changing a claim on behalf of an employer must be authorized at level 2 or 3. You will need to have an updated Attestation for owner/managers and/or senior employees to support the amended application.

Switch a claim from one subsidy to another

If you claimed the wrong subsidy for a past claim period that is still open for applications and need to apply for a different one, you must cancel your previous claim for that period and then make your new claim.

For example, if you claimed the CRHP in period 26 and realize before the deadline that the THRP would have resulted in a higher subsidy, you must cancel your CRHP claim for period 26 and then submit a THRP claim for period 26.

Change a claim because of an executive compensation repayment

If you are a corporation whose shares of capital stock are listed or traded on a stock exchange or public market (or you are controlled by such a publicly listed corporation), you may be subject to the executive compensation repayment rule.

If you are subject to the executive compensation repayment rule and have calculated a repayment amount, you must change the relevant past claim(s) to remove any wage subsidy amounts you are no longer entitled to.

Reduce the basic wage subsidy amount on line C of the applicable claim(s) by removing the amount you are not entitled to for that claim period.

You must also return any excess wage subsidy payments you received.

Cancel a claim

To cancel an application, follow the same steps as you would to change an application. You will need to return any wage or hiring subsidy you have already received if you cancel your application.

Cancel a THRP or HHBRP claim

Change the amounts on lines C and G to zero to cancel your claim. Do not change lines c0, c1, or c3.

Cancel a CRHP claim

Change the amounts on lines 400, 410, 420, 430, 500, and 510 to zero to cancel your claim.

Cancel a CEWS claim

Change the amounts on lines C, D, E, F, and G to zero to cancel your claim. Do not change lines c0, c1, c2 or c3.

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• Contact us about a wage subsidy