How much funding can be received?

Funds up to 75% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Canada emergency wage subsidy (CEWS)?

Canada emergency wage subsidy (CEWS) is funded by Canada Revenue Agency (CRA)

What are Canada emergency wage subsidy (CEWS)'s eligibility criterias?

Must be a corporation or trust (excluding tax-exempt or public institutions) Must have an open CRA payroll program account on March 15, 2020 Must have experienced the required revenue reduction for the relevant claim period

Canada emergency wage subsidy (CEWS)

Last Update: May 14, 2025

Canada

Provides wage support to eligible Canadian employers during COVID-19

Canada emergency wage subsidy (CEWS) at a glance

Eligible Funding

Up to 75% of project cost

Timeline

Archived

Financing Type

Wage Subsidies And Interns

Eligible Industries

All industries

Grant Providers

Canada Revenue Agency (CRA)

Status

Archived

Overview of the Canada emergency wage subsidy (CEWS) program

The Canada Emergency Wage Subsidy (CEWS) provided up to 75% of eligible employee remuneration, to a maximum of $847 per week, to support employers facing revenue declines due to COVID-19 disruptions. The program was designed to help employers keep and rehire employees by subsidizing wages over defined claim periods.

Financing terms and conditions

The subsidy covered up to 75% of eligible remuneration per eligible employee, to a maximum of $847 per week for early claim periods.
For subsequent periods, the combined wage subsidy (base plus top-up) decreased progressively, with maximum percentages and amounts depending on the claim period (e.g., up to 85% or $959.65/week per employee for certain periods, decreasing to 20% or $225.80/week).
Eligible remuneration taken into account for the subsidy is capped at $1,129 per week per employee.
The total amount claimable as a wage subsidy was not limited by an overall funding cap per employer, but was determined by employee remuneration limits and period-specific maximums.

Eligible projects & activities

Providing wage support to eligible employees who perform work that generates qualifying revenue within a joint venture structure.
Maintaining or rehiring employees for business continuity within a joint venture during periods of revenue decline.

Examples of admissible projects:

$ 60,000

Installation of solar panels to increase green energy capacity

$ 32,000

Developing a mobile recycling education program in urban schools

$ 35,000

Upgrading bakery equipment for higher energy efficiency

$ 28,000

Piloting an employment reintegration program for newcomers

$ 25,000

Launching an e-commerce platform for local artisans’ products

$ 32,000

Implementing advanced traceability system in a regional food cooperative

Eligibility criteria of the Canada emergency wage subsidy (CEWS) program

The applicant must be an eligible employer, such as a corporation (taxable), individual (excluding trusts in some cases), registered charity, person exempt from tax under specific conditions (not public institutions), non-profit organization, or certain partnerships and prescribed organizations (including some Indigenous businesses).
The applicant must have had an open payroll program account with the Canada Revenue Agency (CRA) on March 15, 2020, or have employed individuals in Canada using a payroll service provider that fulfilled federal payroll remittance requirements on their behalf by that date.
The applicant must have experienced a sufficient reduction in qualifying revenue for the relevant claim periods, as specified by the program (the required percentage varies by period; see official documentation for details).
An application must be submitted for each claim period in the prescribed form and manner, and attested by the individual with principal financial responsibility.

Who is eligible?

Corporations and trusts (excluding tax-exempt corporations or trusts and public institutions)
Individuals (other than trusts)
Registered charities (excluding public institutions)
Certain tax-exempt organizations such as agricultural organizations, boards of trade, chambers of commerce, non-profit corporations for scientific research, labour organizations, benevolent or fraternal benefit societies, and non-profit organizations
Partnerships where each partner is an eligible employer or prescribed organization
Certain prescribed organizations, including some Indigenous businesses, registered Canadian amateur athletic associations, registered journalism organizations, private schools and private colleges (for-profit or not-for-profit)

Who is not eligible

Public institutions, including public schools, public school boards, hospitals, health authorities, public universities, and public colleges.
Municipalities and local governments.
Tax-exempt Crown corporations.
Corporations or trusts that are exempt from tax under Part I of the Income Tax Act (unless they are registered charities or certain eligible tax-exempt entities).
Joint ventures, as they are not recognized as eligible employers.

Eligible expenses

Salaries and wages paid to employees actively working in Canada and engaged in the joint venture’s operations.
Taxable benefits, commissions, and fees paid for work performed by joint venture employees (excluding non-cash benefits and dividends).
Maternity or parental leave top-up payments paid directly by the joint venture to employees for a specific week.
Sick pay, vacation pay, and statutory holiday pay provided for absences related to the current claim period.
Employer-paid contributions to Employment Insurance (EI), Canada Pension Plan (CPP), Quebec Pension Plan (QPP), and Quebec Parental Insurance Plan for employees on paid leave (during eligible periods only).
Bonuses and sales commissions paid in respect of specific work weeks in the claim period.
Supplementary unemployment benefit plan (SUBP) direct top-up payments made by the joint venture to employees.

Eligible geographic areas

Canada

How to apply to the Canada emergency wage subsidy (CEWS) program

Step 1: Prepare Required InformationGather all necessary details, including your payroll program account number and information about eligible employees and remuneration paid during each claim period.
Ensure you have documentation substantiating your wage subsidy claim, including records of payroll, remuneration, and elections for special rules if applicable.
Step 2: Calculate Your Subsidy AmountUse the government-provided online calculator or worksheet to determine the eligible wage subsidy amount based on your data for the claim period.
Step 3: Access the CRA Online ServiceLog into the CRA’s My Business Account portal or use the Web Forms application to access the wage subsidy application.
If you are an authorized representative, use the "Represent a Client" service or Web Forms application.
Step 4: Complete and Submit the ApplicationEnter all required information for the specific claim period, including the number of eligible employees and total eligible remuneration paid.
Submit a separate application for each payroll program account for which you are claiming wage subsidy.
Review your application for completeness and accuracy before submitting.
Step 5: Confirmation and RecordkeepingReceive confirmation of submission (such as an automated confirmation number, if provided).
Maintain all supporting records and documentation related to your claim for review or audit by the CRA if requested.
Step 6: Payment and Follow-UpMost complete applications that pass system validations will automatically have payment issued (usually within 10 business days for those registered for direct deposit).
If not registered for direct deposit, expect payment via cheque by mail.
Respond promptly to any CRA requests for additional information or clarification.

Additional information

The wage subsidy received by an eligible employer is considered taxable income and must be included in the employer's income for tax purposes.
There are specific post-payment audit and compliance measures; employers should maintain complete records to support their claim.
If an employer received excess subsidy or no longer qualifies, the amount received must be returned or repaid, and interest or penalties may apply in cases of overpayment or non-compliance.
The Canada Revenue Agency has published a registry of wage subsidy recipients, making the names of applicants publicly accessible.