
Canada emergency wage subsidy (CEWS)
grant_single|update May 14, 2025
Canada
Provides wage support to eligible Canadian employers during COVID-19
grant_single_labels|summary
grant_single|eligibleFinancing
- grant_single|projectCostPercent
grant_single|deadlines
- grant_single|grantStatusArchived
grant_single|financingType
Wage Subsidies And Interns
grant_single|eligibleIndustries
- grant_single|allIndustries
grant_single|grantors
- Canada Revenue Agency (CRA)
grant_single|status
grant_card_status|archived
grant_single_labels|preview
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.
grant_single_labels|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.
grant_single_labels|projects
- 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.
grant_single|admissibleProjectsExample
$ 60,000
Installation of solar panels to increase green energy capacity
$ 32,000
Developing a mobile recycling education program in urban schools
$ 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
$ 35,000
Upgrading bakery equipment for higher energy efficiency
grant_single_labels|admissibility
- 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.
grant_eligibility_criteria|who_can_apply
- 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)
grant_eligibility_criteria|who_cannot_apply
- 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.
grant_eligibility_criteria|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.
grant_eligibility_criteria|zone
- Canada
grant_single_labels|apply
- 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.
grant_single_labels|otherInfo
- 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.
grant_single_labels|contact
CEWSINFOG@cra-arc.gc.ca
Apply to this program

Wage Subsidies And Internsgrant_card_status|open
Money to hire a student

Grant and Fundinggrant_card_status|closed
Funding to collaborate with international researchers

Researchers And FacilitiesPartnering and CollaborationWage Subsidies And Internsgrant_card_status|open
Connect organizations with academia for research and innovation collaboration

Grant and Fundinggrant_card_status|open
Funding to improve diversity in the agriculture and agri-food sector

Loans and Capital investmentsgrant_card_status|open
Canadian program improves small business financing access

Other Supportgrant_card_status|open
Help to hire permanent foreign workers

Wage Subsidies And Internsgrant_card_status|open
Financial support for internships in the book industry

Wage Subsidies And Internsgrant_card_status|open
Hire students for growing businesses

Wage Subsidies And Internsgrant_card_status|open
Connect with international IT professionals immigrating to Canada

Grant and Fundinggrant_card_status|closed
Financial incentive for employers in construction and manufacturing