Amounts from the Canada Emergency Wage Subsidy and the 10% Temporary Wage Subsidy for Employers are ignored when calculating qualifying revenue.An eligible employer's qualifying revenue is used to determine the required reduction in revenue necessary to qualify for the Canada Emergency Wage Subsidy (see Q5).The qualifying revenue of an eligible employer is generally determined in accordance with its normal accounting practices. The average of qualifying revenues earned in both January and February 2020 were $1 million and its qualifying revenue for April 2020 is $900,000.Because its qualifying revenue for April 2020 has declined by only 10% when compared to the average of its qualifying revenues earned in both January and February 2020, the eligible employer has not experienced the required reduction in revenue of at least 30% for the second claim period. For the claim period 8, the employer uses the alternative method to determine its revenue reduction. Both corporations are eligible employers. This employer is not eligible for the wage subsidy for claim period 4 as its revenue reduction for the period is less than 30%. Non-taxable benefits are not eligible remuneration paid to an eligible employee.Whether tips are included in eligible remuneration depends on the type of tips received by the eligible employee. As a result, the employer does not have to make this determination again for the immediately following claim period (see Table 2 below).However, this deeming rule does not automatically extend to apply to the period after that next claim period. The qualifying revenue for its prior reference period is 125,000 [0.5x$250,000x(60/60)].Therefore, the employer has a decline in revenue of $25,000. It also includes an organization described in any of paragraphs 149(1)(a) to (d.6) of the Act, for example, municipalities and local governments and tax-exempt Crown corporations.For a claim period that begins on or after March 15, 2020 and ends before May 10, 2020, trusts may be eligible employers.For a claim period that begins on or after May 10, 2020, the following trusts are eligible employers:A trust that is an eligible employer may be able to claim the wage subsidy for a claim period if it satisfies all the conditions (see Q4) to qualify for the wage subsidy in respect of that claim period.While a partnership does not file an income tax return and is not taxed at the partnership level, it is deemed to be a taxpayer for the purposes of the wage subsidy and any related notice of determination.For the purposes of the wage subsidy, a partnership is an eligible employer if each of its members is an eligible employer, including other partnerships that themselves are eligible employers (see Q3 and Q3-2).Provided the partnership had an open payroll program (RP) account on March 15, 2020 or, had a payroll service provider administer its payroll service and certain conditions are met (see Q3-8), and meets all other eligibility requirements (see Q4), it can make an application for the wage subsidy (see Q26).A wage subsidy payment will be sent by direct deposit to the bank account on file for that RP account or by cheque to the address on file for that RP account, if there is no banking information associated with the RP account (see Q28).A partnership is also deemed to be a taxpayer for the purposes of repaying amounts received under the wage subsidy, if it is found to not meet the eligibility requirements, or that are in excess of what it was entitled to.Finally, where the anti-avoidance rule (see Q34) in respect of the wage subsidy for a claim period applies to a partnership, the partnership will be liable to the corresponding penalty as if it were a corporation and may have to pay back any wage subsidy that it received for that period.Yes.
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