Bill C-13, COVID-19 Emergency Response Act, received royal assent on March 25, 2020.  The legislation includes significant changes and clarifications from the original announcement.


Changes and Clarifications on the Temporary Wage Subsidy

These changes from the original document include:

  • Each employee does NOT have an individual subsidy balance - each eligible employee simply increases the wage subsidy available to the employer by $1,375;
  • Employees must be employed in Canada and paid between March 18th and June 19th for remuneration to be considered eligible;
  • The subsidy is available for eligible remuneration paid (not earned) during the eligible period;
  • The list of eligible employers has been expanded to include sole proprietors and partnerships, provided they employ more than one individual in Canada and have a payroll account with CRA on March 18, 2020.

We will continue to monitor changes to the wage subsidy program and provide updates as necessary.


If you have any questions, you can refer to the Frequently Asked Questions by the CRA, or reach out to your McCay Duff Advisor.

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