Canada Emergency Wage Subsidy (CEWS)

1. Have had a CRA payroll account on March 15, 2020
Even if you didn’t have a payroll account on March 15, you may still qualify if:

• you used a payroll service provider who made remittances on your behalf
• you purchased all (or almost all) of another person’s or partnership’s business assets

2. Be one of the following types of employers

• individuals
• corporations (or trusts) that are not exempt from income tax (Part I of the Income Tax Act)
• the following persons that are exempt from income tax (Part I of the Income Tax Act):
• registered charities
• partnerships consisting of eligible employers
• the following prescribed organizations:
  • certain Indigenous government-owned corporations that carry on a business
  • partnerships consisting of eligible employers and certain Indigenous governments
  • registered Canadian amateur athletic associations
  • registered journalism organizations
  • private schools or private colleges, and
  • partnerships consisting of eligible employers (including partnerships where at least 50% of the interests in the partnership are held by eligible employers)

3. Have experienced a drop in revenue
Your drop in revenue is calculated by comparing your eligible revenue during the crisis with your eligible revenue from a previous period (baseline revenue).