Employers should note that February 1, 2021 is the deadline to file Canada Emergency Wage Subsidy (“CEWS”) applications for qualifying periods 1 to 5 (i.e., March 15, 2020 to August 1, 2020), and to amend or revoke certain related elections.
To receive the CEWS for any given qualifying period, an eligible employer must file an application by the later of: January 31, 2021; and 180 days after the end of the qualifying period. However, given that January 31, 2021 falls on a Sunday, the deadline for periods 1 to 5 is February 1, 2021, pursuant to the Interpretation Act.
The date ranges for periods 1 to 5 are as follows:
- Period 1: March 15, 2020 to April 11, 2020;
- Period 2: April 12, 2020 to May 9, 2020;
- Period 3: May 10, 2020 to June 6, 2020;
- Period 4: June 7, 2020 to July 4, 2020; and
- Period 5: July 5, 2020 to August 1, 2020.
February 1, 2021 is also the deadline for amending or revoking CEWS elections made in respect of periods 1 to 5. Elections must be made, amended, or revoked on or before the application due date for the first qualifying period for which the election is made. Importantly, certain elections which apply to all or multiple qualifying periods, including period 6 and beyond, will not be able to be amended or revoked after February 1, 2021.
As always, we will continue monitoring developments regarding the CEWS and will post further updates as they become available (for more information on recent updates to the CEWS, see our previous blog).
This blog is provided as an information service and summary of workplace legal issues.
This information is not intended as legal advice.