Types of entities who were eligible for the CEWS or CERS will generally be eligible for the THRP and HHBRP.

This means that to be eligible to apply, you must:

• have had a CRA payroll account on March 15, 2020 (exceptions apply in payroll provider and asset acquisition situations), or, for rent subsidies only, you had a business number (BN) with CRA on September 27, 2020.
• be one of the following types eligible entities:
  • individuals (such as sole proprietors)
  • corporations (or trusts) that are not exempt from income tax under Part I of the Income Tax Act
    

    Publicly traded companies and taxable dividends: For claim period 23 and onward, if you are a publicly traded company or a subsidiary of such a company, you are 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 of the company or of the subsidiary of the company.

    However, you may still be eligible for a rent subsidy through the THRP or HHBRP, depending on your situation.

  • 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 are not eligible for the subsidy. This includes municipalities and local governments, Crown corporations, public universities, colleges and schools, and hospitals.

  Read more about who is an eligible entity in the CEWS technical questions and answers.

Each claim period, you will need 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 also need 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 is a one-time calculation.

You can:

• calculate your 12-month average revenue drop online

The existing rules continue 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:

• use an online calculator to calculate your claim period revenue drop as part of your subsidy calculation:
  • wage subsidy calculator
  • rent subsidy calculator

  
  or

• read the details of how the claim period revenue drop is calculated