Eligibility for past subsidies
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Eligibility Past Subsidies
COVID-19 wage and rent subsidies for businesses
Eligibility for past subsidies
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Eligibility criteria
To be eligible for a wage or rent subsidy, you must have met:
- two general eligibility conditions that relate to all subsidies
- additional requirements that were specific to the subsidy you were applying for, and
- revenue drop requirements for the subsidy you were applying for
You could only apply for one wage or hiring subsidy and one rent subsidy per claim period.
General eligibility criteria
You must have met both an account-related condition and entity type condition to be eligible for any subsidy:
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You met one of these account-related conditions
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For any wage, hiring or rent subsidies: Option 1
You had an active payroll account on March 15, 2020, or another person or partnership made payroll remittances on your behalf
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For rent subsidies only: Option 2
You had a CRA business number on September 27, 2020
You may also have met this condition if you purchased the business assets of another person or partnership who met either the payroll account condition (wage, hiring and rent subsidies) or the business number condition (rent subsidies only), and made an election under the special asset acquisition rules.
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You were one of the following types of entities
- individuals (such as sole proprietors)
- corporations (or trusts) that are not exempt from income tax under Part I of the Income Tax Act
Note: Publicly traded companies and taxable dividends
For claim period 23 and onward, if you were a publicly traded company or a subsidiary of such a company, you were not entitled to any wage subsidy for that claim period in which you paid taxable dividends to an individual who is a holder of common shares. - the following persons that are exempt from income tax under Part I of the Income Tax Act:
- non-profit organizations
- agricultural organizations
- boards of trade
- chambers of commerce
- non-profit corporations for scientific research and experimental development
- labour organizations or societies
- benevolent or fraternal benefit societies or orders
- registered charities
- partnerships where all members are eligible entities
- the following prescribed organizations:
- certain Indigenous government-owned corporations that carry on a business
- partnerships consisting of eligible entities and certain Indigenous governments
- registered Canadian amateur athletic associations
- registered journalism organizations
- private schools or private colleges, and
- partnerships where at least 50% of the fair market value of all interests in the partnership are held by eligible entities throughout the claim period
Public institutions were not eligible for the subsidies. This includes municipalities and local governments, Crown corporations, public universities, colleges and schools, and hospitals.
Additional requirements for each subsidy
You must also have met the specific eligibility criteria for the subsidy you applied for.
Tourism and Hospitality Recovery Program (THRP) eligibility Closed
There were two ways eligible organizations could qualify for the THRP:
Tourism, hospitality, arts, entertainment and recreation sectors: Option 1 of 2
The first way to have qualified for the THRP was by meeting the following three conditions:
- More than 50% of your total eligible revenue for the prior reference periods for CEWS claim periods 1 to 13 (but excluding one of either CEWS claim period 10 or 11) came from one or more of the tourism, hospitality, arts, entertainment, or recreation activities this program supported
- You had a 12-month average revenue drop from March 2020 to February 2021 of at least 40%
- You had a claim period revenue drop of at least 40%
Organizations affected by a qualifying full or partial public health restriction: Option 2 of 2
The second way to have qualified for the THRP was introduced as the Local Lockdown Program. It was available to eligible organizations regardless of sector.
The conditions to qualify depended on which claim period you were applying for.
For claim periods 24 to 26 (December 19, 2021, to March 12, 2022), you must have met the following two conditions:
- You were subject to either a qualifying public health restriction or a qualifying partial (capacity-limiting) public health restriction
- You had a claim period revenue drop of at least 25%
For claim periods 22, 23, 27 and 28, you must have met the following two conditions:
- You were subject to a qualifying public health restriction
- You had a claim period revenue drop of at least 40%
Hardest-Hit Business Recovery Program (HHBRP) eligibility Closed
Eligible organizations, regardless of their sector, may have qualified for the HHBRP if they didn’t qualify for the THRP.
To qualify for the HHBRP, you must have met the following two conditions:
- You had a 12-month average revenue drop from March 2020 to February 2021 of at least 50%
- You had a claim period revenue drop of at least 50%
Canada Recovery Hiring Program (CRHP) eligibility Closed
Types of employers eligible for CRHP
All types of employers who were eligible for the wage or rent subsidies were eligible for CRHP, except some for-profit corporations and partnerships.
If you were a for-profit corporation, you must have been either:
- a Canadian-controlled private corporation (CCPC), or
- a cooperative corporation that was eligible for the small business deduction
If you were a partnership, at least 50% of the fair market value of the partnership’s interests must have been held (directly or indirectly) by employers eligible for the CRHP throughout the claim period.
Claim period revenue drop required
- Period 17
- No minimum revenue drop required
- Periods 18 and later
- Minimum revenue drop of more than 10% required
Canada Emergency Wage Subsidy (CEWS) eligibility Closed
There was a minimum claim period revenue drop required to qualify for a CEWS amount for some claim periods:
- Period 5 to 17
- No minimum revenue drop required
- Periods 18 and later
- Minimum revenue drop of more than 10% required to qualify for the subsidy for active employees, although you may have still qualified for a CEWS amount for your employees on leave with pay if your revenue drop was 10% or less
If you need information about qualifying for the CEWS period 1 to 4, refer to the CEWS technical questions and answers.
Canada Emergency Rent Subsidy (CERS) eligibility Closed
There was a minimum claim period revenue drop required to qualify for a CERS amount for some claim periods:
- Periods 1 to 10
- No minimum revenue drop required
- Periods 11 to 14
- Minimum revenue drop of more than 10% required
Read about CERS claim period numbering
Revenue drop requirements
Each claim period, you needed to know how much your eligible revenue dropped since before the pandemic.
For the THRP and HHBRP, you also needed to know your 12-month average revenue drop. This was a one-time calculation.
The online calculators are still available for historical information purposes. The calculators include a link to the 12-month average revenue drop calculator in step 2.
Wage and hiring subsidy calculator
If you use the online calculator, it will use built-in formulas to calculate your amounts based on the information you provide. If you want to see the formulas, you can read the details about how the revenue drops are calculated.
Eligibility for rent subsidy lockdown support top-up
To have qualified for the rent subsidy lockdown support top-up, you must have had:
- at least the minimum revenue drop that was required for the claim period
- one or more locations temporarily closed, or have activities stopped for a week or longer due to a COVID-19-related public health order
- the minimum lockdown period can span across two different claim periods Example – Gloria’s Gift Shop
Gloria owns a gift shop in Ontario.
Her location was closed due to a COVID-19 related public health order from May 4, 2021 to May 12, 2021 inclusive. Claim period 8 ended on May 8, 2021.
This means her location was locked down for 9 days total, but:
- 5 days occurred in claim period 8
- 4 days occurred in claim period 9
- the minimum lockdown period can span across two different claim periods Example – Gloria’s Gift Shop
You did not qualify for a lockdown support top-up if you were already restricted or closed because you failed to comply with a previous public health order or decision.
Public health orders applicable to the rent support top-up
A public health restriction is an order that meets certain conditions. It must:
- be based on an order or decision issued by a federal, provincial, or municipal government, or a local health authority in response to the COVID-19 pandemic
- be limited in scope based on one or more factors such as:
- geographical boundaries
- type of business or other activity
- risks associated with a particular location
- result in sanctions or be an offence if you do not comply
- require you or your non-arm's-length tenant to stop some or all regular activities at the qualifying property for at least 7 days in a row
- the activities that were stopped must account for at least approximately 25% of the eligible revenues earned during the prior reference period from or in connection with the affected qualifying property
An order that restricts or reduces activities but doesn’t require you to close or stop certain activities does not qualify for a lockdown support top-up.
Examples of restrictions that did not qualify for a lockdown support top-up
- travel restrictions that reduce the number of clients
- rules about when you can perform your regular activities, such as restricted or reduced service hours or hours of operation
- any other restrictions that do not specifically order you to stop or close an activity, such as reduced seating capacity or other physical distancing strategies
Eligible employees
In a wage or hiring subsidy claim, only certain employees and their wages were eligible to include in your calculation.
Read about which employees qualified
Eligible rent and property expenses
In a rent subsidy claim, only certain rent or property expenses were eligible to include in your calculation.
Read about which rent or property expenses you could claim
If your business, registered charity, or non-profit was related to another eligible entity, you may have been considered to be part of an "affiliated group". This may have affected your calculations for your rent subsidy amounts.
Learn more about affiliated groups and the rent subsidy
If you were affiliated with other businesses, registered charities, or non-profits who were also applying for a rent subsidy, you must have agreed on how you would split the maximum amounts for eligible expenses.
You entered the percentages you agreed to claim in the application form.
The application form had space for up to 10 eligible entities in the affiliated group. If you had more than 10, you should have entered the ones with the highest allocations (percentages) and kept a full list for your records.
Examples of affiliated groups are the same as they are for the wage subsidies.
Confirming your eligibility
If we notice a mistake in your application, we will work with you to correct it. If you realize you made a mistake in your application, you can request a change to your previous claim.
We will review your claim and confirm the information you submit.
Support in the event of public health restrictions
If you were not a qualifying tourism or hospitality entity, your business, charity or non-profit may have been eligible for a subsidy under the Tourism and Hospitality Recovery Program (THRP) if you were subject to a:
- qualifying public health restriction, or
- qualifying partial (capacity-limiting) public health restriction
To have qualified for support in the event of a qualifying public health restriction in a claim period, you must have:
- met all conditions that relate to a public health restriction
- met 2 additional conditions that relate to a qualifying public health restriction
- for periods 22, 23, 27 or 28, had a minimum 40% revenue drop for the claim period you applied for, or, for periods 24 to 26, had a minimum 25% revenue drop for the claim period you applied for
To have qualified for support in the event of a qualifying partial (capacity-limiting) public health restriction in claim periods 24 to 26 you must have:
- met all conditions that relate to a partial (capacity-limiting) public health restriction
- met 2 additional conditions that relate to a qualifying partial (capacity-limiting) public health restriction
- had a minimum 25% revenue drop for the claim period you applied for
Public health restriction and partial (capacity-limiting) public health restriction
Both a public health restriction and a partial (capacity-limiting) public health restriction are public health orders that meet certain conditions.
Many of these conditions are the same for both types of health restriction. They both must:
- be based on an order or decision issued by a federal, provincial, or municipal government, or a local health authority in response to the COVID-19 pandemic
- be limited in scope based on one or more factors such as:
- geographical boundaries
- type of business or other activity
- risks associated with a particular location
- result in sanctions or be an offence if you do not comply
In addition, there are different conditions that needed to be met for each type of health restriction:
| Public health restriction | Partial (capacity-limiting) public health restriction |
|---|---|
| Requires you or your non-arm's-length tenant to stop some or all regular activities at the qualifying property for at least 7 days in a row. | Requires you or your non-arm's-length tenant to reduce some or all regular activities due to capacity limitations or similar restrictions by at least 50% at the qualifying property for at least 7 days in a row. |
| The activities that were stopped account for at least approximately 25% of the eligible revenues earned during the prior reference period from or in connection with the affected qualifying property. | Not applicable. |
| Relevant for all THRP claim periods. | Relevant only for THRP claim periods 24 to 26. |
You did not qualify for support if you were already restricted or closed because you failed to comply with a previous public health order or decision.
Qualifying public health restriction and qualifying partial (capacity-limiting) public health restriction
A qualifying public health restriction and a qualifying partial (capacity-limiting) public health restriction are similar, but the conditions are different.
| Qualifying public health restriction means that: | Qualifying partial (capacity-limiting) public health restriction means that: |
|---|---|
| You or your non-arm’s-length tenant had one or more qualifying properties that was subject to a public health restriction for at least 7 days in the claim period you are applying for. How the 7-day conditions work for a qualifying public health restriction |
You or your non-arm’s-length had one or more qualifying properties that was subject to a partial public health restriction for at least 7 days in the claim period you are applying for. How the 7-day conditions work for a qualifying partial public health restriction |
| The activities that were stopped account for at least approximately 25% of your total eligible revenue (together with the eligible revenue of any non-arm's-length tenants) earned during the prior reference period. How the 25% revenue condition works for a qualifying public health restriction |
The activities that were reduced account for at least approximately 50% of your total eligible revenue (together with the eligible revenue of any non-arm's-length tenants) earned during the prior reference period. How the 50% revenue condition works for a qualifying partial public health restriction |
| Relevant for all THRP claim periods. | Relevant only for THRP claim periods 24 to 26. |
Understand how the 7-day conditions and revenue conditions work
How the 7-day conditions work for a public health restriction and a qualifying public health restriction
A public health restriction requires that, as a result of a public health order, some or all of the activities at (or in connection with) the qualifying property must stop for:
- at least 7 days in a row, but
- the days can span 2 different claim periods.
Activities includes your own activities or the activities of any non-arm’s-length tenants who use the property.
In addition, a qualifying public health restriction requires that you or your non-arm’s-length tenants have at least one qualifying property that is subject to a public health restriction for:
- at least 7 days in the claim period, but
- the days do not need to be in a row.
Example
You operate a hairdressing business which has 4 different locations. Each location is a qualifying property.
On 2 recent occasions, a public health order required all of the hairdressing activities at 2 of your locations to stop. Hairdressing activities at your other locations were not affected and continued as usual.
You closed the first affected location because hairdressing activities account for all of the activities at that location.
You kept the other affected location open because you earn some revenue from selling haircare products at that location.
Both of your affected locations met all of the other conditions required to be subject to a public health restriction.
You want to know if your affected locations meet the 7-day condition in order to apply for claim period 22.
Step 1: Determine if your affected locations meet the 7-day condition required for a public health restriction
Dates your hairdressing activities were required to stop:
- October 18 to October 27, 2021, inclusive (10 days in a row which span claim periods 21 and 22), and
- November 18 to November 24, 2021, inclusive (7 days in a row which span claim periods 22 and 23)
Both of your affected locations meet the 7-day condition for a public health restriction in claim period 22 because:
- you were required to stop hairdressing activities at those locations for at least 7 days in a row, and
- some of those days occurred in claim period 22
Step 2: Determine if your affected locations meet the 7-day condition required for a qualifying public health restriction
Claim period 22:
- started on October 24, 2021, and
- ended on November 20, 2021
Days the hairdressing activities were required to stop in claim period 22:
- 4 days at the beginning of period 22 (October 24 to 27, inclusive), and
- 3 days at the end of period 22 (November 18 to 20, inclusive)
Both of your affected locations meet the 7-day condition for a qualifying public health restriction in claim period 22 because:
- you were required to stop hairdressing activities at those locations for at least 7 days in claim period 22, and
- you met the 7-day condition required for a public health restriction in step 1
Conclusion:
Your hairdressing business meets the 7-day conditions for both a public health restriction and a qualifying public health restriction in claim period 22.
How the 25% revenue condition works for a public health restriction and a qualifying public health restriction
You must consider the eligible revenue you earned during the prior reference period for the claim period you are applying for to determine if you meet the 25% revenue conditions.
A public health restriction and a qualifying public health restriction both require that at least approximately 25% of eligible revenue you earned in the prior reference period came from the activities that were required to stop.
For a public health restriction, the 25% revenue condition is determined on a qualifying property by qualifying property basis.
This means that at least 25% of the eligible revenues earned during the prior reference period from (or in connection with) each affected qualifying property came from the activities that were required to stop.
If you have any non-arm’s-length tenants at an affected property, use the eligible revenue they earned from (or in connection with) that property during the prior reference period in your calculation.
However, for a qualifying public health restriction, the 25% revenue condition is based on your total eligible revenue.
This means that at least approximately 25% of the total eligible revenue earned in the prior reference period came from the activities that were required to stop. When you calculate your total eligible revenue, you must consider all of your eligible revenue, not only eligible revenue from properties that were subject to a public health restriction.
If you have any non-arm's-length tenants at any of your qualifying properties, include the total eligible revenue they earned during the prior reference period in your calculation.
Example
You operate a hairdressing business which has 4 locations. Each location is a qualifying property.
During claim period 22, a public health order required all of the hairdressing activities at 2 of your locations to stop. Hairdressing activities at your other 2 locations were not affected and continued as usual.
You closed the first affected location because hairdressing activities account for all of the activities at that location.
You kept the other affected location open because you earn some revenue from selling haircare products at that location.
Both of your affected locations met all of the other conditions required to be subject to a public health restriction.
You want to know if you meet the 25% revenue condition in order to apply for claim period 22.
This example assumes you use the general approach to determine your prior reference period when calculating your subsidy amounts. Your prior reference period for claim period 22 is November 2019. This means you will use the eligible revenue you earned from hairdressing activities in November 2019 for your calculations.
Step 1: Determine if your affected locations meet the 25% revenue condition required for a public health restriction.
In November 2019, you earned eligible revenues of $25,000 at each of your 4 locations, for a total of $100,000 in eligible revenues.
At the first affected location, all of the eligible revenue you earned at that location during November 2019 came from hairdressing activities. This means that 100% of the eligible revenue you earned at that location came from hairdressing activities:
($25,000/$25,000) x 100 = 100%
At the other affected location, you earned eligible revenue from hairdressing activities and from selling haircare products:
- $15,000 came from hairdressing activities
- $10,000 came from selling products
This means that 60% of the eligible revenue earned at that location during November 2019 came from hairdressing activities:
($15,000/$25,000) x 100 = 60%
Both of your affected locations meet the 25% revenue condition for a public health restriction for claim period 22 because:
- the activities that were required to stop at each affected location account for at least 25% of the eligible revenues that each location earned during the prior reference period
Step 2: Determine if your business meets the 25% revenue condition required for a qualifying public health restriction
The total eligible revenue your hairdressing business earned in November 2019 was $100,000:
$25,000 x 4 locations = $100,000
At the location that was closed, 25% of the total eligible revenue earned by your hair salon in November 2019 came from hairdressing activities:
($25,000/$100,000) x 100 = 25%
At the other affected location, 15% of the total eligible revenue earned by your hairdressing business in November 2019 came from hairdressing activities:
($15,000/$100,000) x 100 = 15%
Add the percentages from both of the affected locations. This gives you the total percentage of eligible revenue those locations earned from hairdressing activities in November 2019:
(25%) + (15%) = 40%
Your hairdressing business meets the 25% revenue condition for a qualifying public health restriction for claim period 22 because:
- the activities that were required to stop at your affected locations account for at least approximately 25% of the total eligible revenues earned from all locations in the prior reference period, and
- you met the 25% revenue condition required for a public health restriction in step 1
Conclusion:
Your hairdressing business meets the 25% revenue conditions required for both a public health restriction and a qualifying public health restriction in claim period 22.
How the 7-day conditions work for a partial (capacity-limiting) public health restriction and a qualifying partial (capacity-limiting) public health restriction
A partial (capacity-limiting) public health restriction requires that, as a result of a public health order, some or all of the activities at (or in connection with) a qualifying property have been reduced by means of capacity or similar restriction by 50% or more for:
- at least 7 days in a row, but
- the days can span 2 different claim periods.
These activities include your own activities or the activities of your non-arm’s-length tenants who use the property.
In addition, a qualifying partial (capacity-limiting) public health restriction requires that you or your non-arm’s-length tenants have at least 1 qualifying property that is subject to a partial (capacity-limiting) public health restriction for:
- at least 7 days in the claim period, but
- the days do not need to be in a row.
Example
You operate a corporate training business which has 4 locations where you exclusively offer in-person training events. Each location is a qualifying property.
On 2 recent occasions, a public health order required a 50% reduction in capacity for in-person training events at 2 of your locations.
Both of your affected locations met all the other conditions required to be subject to a public health restriction.
You want to know if you meet the 7-day condition in order to apply for claim period 24.
Step 1: Determine if your 2 locations meet the 7-day condition required for a partial (capacity-limiting) public health restriction
Dates your capacity was reduced:
- December 13 to December 22, 2021, inclusive (10 days in a row which span claim periods 23 and 24), and
- January 12 to January 18, 2022, inclusive (7 days in a row which span claim periods 24 and 25)
Both of your affected locations meet the 7-day condition for a public health restriction in claim period 24 because:
- they were affected by a 50% reduction in capacity at those locations for at least 7 days in a row, and
- some of those days occurred in claim period 24
Step 2: Determine if the 2 locations meet the 7-day condition for the purpose of a qualifying partial (capacity-limiting) public health restriction
Claim period 24:
- started on December 19, 2021
- ended on January 15, 2022
Days the capacity was reduced for in-person training events at the two affected locations in claim period 24:
- 4 days at the beginning of period 24 (December 19 to 22, inclusive), and
- 4 days at the end of period 24 (January 12 to 15, inclusive)
Both of your affected locations meet the 7-day condition for a qualifying partial (capacity limiting) public health restriction in claim period 24 because:
- the capacity at the two locations was reduced by 50% or more for at least 7 days during claim period 24, and
- you met the 7-day condition required for a partial public health restriction in step 1
Conclusion:
Your corporate training business meets the 7-day condition for both a partial (capacity-limiting) public health restriction and a qualifying partial (capacity-limiting) public health restriction in claim period 24.
How the 50% revenue condition works for a partial (capacity-limiting) public health restriction and a qualifying partial (capacity-limiting) public health restriction
A partial (capacity-limiting) public health restriction has no condition related to eligible revenue.
This means that the 50% revenue condition only applies for a qualifying partial (capacity-limiting) public health restriction.
A qualifying partial (capacity-limiting) public health restriction requires that at least approximately 50% of the total eligible revenue you earned during the prior reference period came from the activities that were reduced due to a partial (capacity-limiting) public health restriction.
When you calculate your total eligible revenue, you must consider all of your eligible revenue, not only eligible revenue from properties that were subject to a public health restriction.
If you have any non-arm's-length tenants at any of your qualifying properties, include the total eligible revenue they earned during the prior reference period in your calculation.
Example
You operate a corporate training business which has 4 locations where you exclusively offer in-person training events. Each location is a qualifying property.
During claim period 24, a public health order required a 50% reduction in capacity at 2 of your locations.
Your other 2 locations were not subject to a partial (capacity-limiting) public health restriction and could operate at full capacity.
Both of your affected locations met all of the other conditions required to be subject to a partial (capacity-limiting) public health restriction.
You want to know if you meet the 50% revenue condition for a qualifying partial (capacity-limiting) public health restriction, in order to apply for claim period 24.
This example assumes you use the general approach to determine your prior reference period when calculating your subsidy amounts. Your prior reference period for claim period 24 is January 2020. This means you will use the eligible revenue you earned from in-person training activities in January 2020 for your calculations.
Your 2 locations that were subject to a partial (capacity-limiting) public health restriction earned $50,000 each in January 2020.
Your other 2 locations earned $30,000 each in January 2020. These are the locations that could operate at full capacity.
The total eligible revenue earned from in-person training activities at your 4 locations in January 2020 was $160,000:
$50,000 + $50,000 + $30,000 + $30,000 = $160,000
At each of the locations that were subject to a partial (capacity-limiting) public health restriction, the limited activities at the location accounted for 31.25% of the total eligible revenue of your corporate training business in January 2020:
($50,000/$160,000) x 100 = 31.25%
Add the percentages from both of the affected locations. This gives you the total percentage of eligible revenue earned from those locations in January 2020:
(31.25%) + (31.25%) = 62.50%
Conclusion
Your corporate training business meets the 50% revenue condition for a qualifying partial (capacity-limiting) public health restriction in claim period 24 because:
- the activities that were reduced due to capacity restrictions at your 2 affected locations due to the partial (capacity-limiting) public health restriction account for at least approximately 50% of the total eligible revenue you earned during the prior reference period.
What is eligible revenue
Claim period revenue drop
The previous CEWS and CERS rules continued to apply for the purposes of calculating the claim period revenue drop for the wage and rent portions of the THRP and HHBRP.
You can still:
- use an online calculator to calculate your claim period revenue drop as part of your subsidy calculation:
or - read the details of how the claim period revenue drop is calculated
12-month average revenue drop
Each claim period, you needed to know how much your eligible revenue has dropped since before the pandemic.
In addition, for the THRP and HHBRP (periods 22 and later), you needed to know the average of all of the applicable revenue drops and increases you experienced from March 2020 to February 2021 (CEWS claim periods 1 to 13, excluding the revenue drop for either period 10 or 11). This was a one-time calculation.
You can still calculate your 12-month average revenue drop online.
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- Date modified:
- 2023-12-01