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It remains to be seen how repayments will be dealt with administratively where employees have previously received amounts under the CERB.The wage subsidy represents a very substantial government expenditure, and the government recognizes that there are several opportunities for abuse. Eligible employers include individuals, taxable corporations, partnerships consisting of eligible employers, not-for-profit organizations and registered charities. This expansion would mean that all eligible employers with a revenue decline would now qualify for CEWS support.The specified rate would be determined based on the change in an eligible employer’s monthly revenues, as described further below (see The maximum base CEWS rate would be provided to employers with a revenue drop of 50 per cent or more. Special rules would also be provided to address issues for corporate groups, non-arm’s length entities and joint ventures.As well, the government proposed that employers eligible for the CEWS be entitled to receive a 100% refund for certain employer-paid contributions to Employment Insurance, the Canada Pension Plan, the Quebec Pension Plan, and the Quebec Parental Insurance Plan. July 5 to Aug 1.
The rate of the base CEWS would now vary depending on the level of revenue decline, and its application would be extended to employers with a revenue decline of less than 30 per cent (see Table 1). an election under subparagraph (b)(ii) of the definition “prior reference period” in subsection 125.7(1) of the Income Tax Act (prior reference period election). Employers can choose which period to use on an employee-by-employee basis.Effective July 5, 2020, the eligibility criteria would no longer exclude employees that are without remuneration in respect of 14 or more consecutive days in an eligibility period.For the purpose of the base CEWS, eligibility would generally be determined by the change in an eligible employer’s monthly revenues, year-over-year, for the applicable calendar month. The refund is not available for employees that are only on leave for part of a week.Employers are still required to withhold and remit employer and employee contributions to the above-noted programs as usual, but may thereafter apply for the refund. It is therefore not surprising that the legislation contains several anti-avoidance rules and enhanced penalties.The wage subsidy will not apply in respect of any of the following payments to employees:The CEWS amounts above are reduced to the extent the employer applies the 10% wage subsidy in respect of a particular employee. This means that more small businesses can access it.As of June 26, 2020, businesses eligible for CEBA now include owner-operated small businesses that do not have a payroll, sole proprietors receiving business income directly, as well as family-owned corporations remunerating in the form of dividends rather than payroll. The one-time payment to persons with disabilities would be adjusted to provide a top-up for eligible seniors, including:The government has announced it will extend the Canada Emergency Wage Subsidy (CEWS) program until December.

Table 5 below outlines each claiming period and the relevant period for determining an eligible employer’s change in revenue. Further modifications are being considered to make the extended program more widely accessible, including a review of the 30% revenue decline test. The maximum base CEWS rate would be gradually reduced from 60 per cent in Periods 5 and 6 (July 5 to August 29) to 20 per cent in Period 9 (October 25 to November 21).A top-up CEWS of up to 25 per cent would be available to employers that were the most adversely impacted by the pandemic. On April 15, Prime Minister Justin Trudeau announced further changes to expand the eligibility rules for the Canada Emergency Response Benefit (CERB) to:Trudeau also announced a wage boost for COVID-19 essential workers who make less than $2,500 per month.

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