For claims filed by an authorized representative, an attestation signed by the person with principal responsibility for the financial activities of the employer must be completed and kept by the business. The CEWS rules for periods 5 and onwards provide a wage subsidy at a different amount for different levels of revenue drop, so more information is needed for your CEWS claim. Select "Canada emergency wage subsidy (CEWS)" under your payroll account number (RP) on the MyBA/RaC welcome page. Watch Life in the Tax Lane- November 2020! Enter the amount you calculated for the 10% Temporary Wage Subsidy for Employers for the same period. The BN is a unique federal government numbering system that identifies your business and the various accounts you maintain. Are you the business owner or an authorized representative? If you have to adjust more than one payroll account number, you will need to do a separate adjustment for each payroll account number.
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An attestation is required to make a CEWS claim. Generally, if the difference is $2 or less, you will not receive a refund.
The CEWS program rules in the Income Tax Act apply to determine the amount of CEWS entitlement.
The CRA can request to see the signed copy of this attestation at any time. A calculator has been updated for periods 5 and onwards. On August 12, 2020 the attestation form (RC661) was also updated to include the new Periods and elections available. Authorized representatives for employers can request an adjustment using RAC. Date
Signature.
Choose which period you would like to adjust. Choose "yes" if you (and all required participants in the election) have made any of these elections or choices (referred to below as 'elections') under subsections 125.7(1) or 125.7(4) of the CEWS program rules: If you have not made any of these elections, choose "no". For more information regarding elections, refer to Frequently asked questions - Canada emergency wage subsidy (CEWS) or contact the Canada Revenue Agency. This may be the business owner or an employee of the business. Attestation form for representatives. Attestation is the act of signing of a formal document to confirm that you are bound by its contents. �X��>�Lj���䣒9��?A` O��l2\FД�C�XɮOU�jU�q��� }��l�⎀����0%3��$Sf7V������a�S�78��iټ$�9l��p����+v�k��,�")j������_�I!���+�������&��F�sܑM����TS���K�Z'�#F�,�n�lpKU��}Ǘ���>$�:@����Sl��Ѹ6�x@p.���)TI ����Ġ�Sj)�)Cb�p,}r]#ot���^^��$^"�J��{����x��_l�(�Ƨ������}���I}��'��g�c�����DI���a4��a��ć-R�k!�akO/�+���~H�� ��J� ~�eY��k�E����%Q=�Y���l�����ip8Ζ��s�7��{�Z"�\k�����AO�U�"�>��]_hٿ�ܦ6�@�}5gC�[�r�"]�XK���5F���� You must have an amended attestation form on file for any changes you submit. If you are the individual with principal responsibility for the financial activities of the employer making the claim, you must complete and submit the Attestation for owner/manager and/or senior employees.
For claim period 5 and onwards, enter zero.
Line H - Canada Emergency Wage Subsidy - Line H will calculate the CEWS amount that you can receive once you click “Next”. Enter the total amount received under the Work-Sharing program by your eligible employees during the period covered by this claim in the box for line G. On an administrative basis, we will accept a reasonable estimate of work sharing benefits received by your eligible employees if you do not have the exact amount. Attestation for owner/managers and/or senior employees (comptroller/VP Finance/CFO) of an eligible employer applying for the Canada Emergency Wage Subsidy This form must be completed and signed by the individual who has principal responsibility of the financial activities of the eligible entity (the employer). Please note: This guide has been updated to reflect new CEWS program rules introduced in Bill C-20, generally for CEWS claim periods 5 and onwards. Maximum 300 characters, New application or change to a previous claim. You will receive an email confirmation shortly. calculating your eligible revenue reduction, Read more about how to access the CEWS application, payer of other amounts related to employment, Frequently asked questions - Canada emergency wage subsidy (CEWS), employees that meet the eligibility criteria regarding receiving pay during the qualifying period, How the revenue drop and subsidy rate are calculated, Attestation for owner/managers and/or senior employees (comptroller/VP Finance/CFO) of an eligible employer applying for the Canada Emergency Wage Subsidy, call CRA's business enquiries phone number.
If you do not remember your code or you need a code for a new account, access the Online Web access code service or call our business and self-employed individuals line at 1-800-959-5525. payroll Web Access Code (not required if filing via My Business Account or Represent a Client), Make sure you are eligible for the claim period by, a two-letter code for the type of program (for payroll program, the letters are "RP"), a four-digit reference number to identify each account in a program a business may have, if this is a new application for this claim period, choose ", if you are changing a claim you already made for this claim period, choose ". Lines c1 to c3 are new for periods 5 and onwards. 3 0 obj Businesses will access the CEWS application form through one of the three methods discussed above. This could be a Chief Financial Officer, a Vice-President, an accountant, or another senior employee who manages the employer's finances. You must submit a separate application for each CEWS claim period you are eligible for, and for each payroll account you have. This individual will be the person who completes the attestation required by the CEWS program rules. It is the total amount you will be claiming in your application. For periods 5 and onward, enter the number of eligible employees that you had on your payroll during the period, who were on leave with pay, covered by this claim. Make sure you meet the conditions in the "Before you start" section to submit an adjustment.
endstream The payroll account number consists of: If you are not filing your application using MyBA or RAC, you will need to enter your BN and its associated Web Access Code. If you are using MyBA or RAC, you will need to make a selection: If you are applying using a Web Access Code you will need to identify if you are the "business owner" or an "authorized representative". Representatives need to do two things regarding attestation and form completion. ��
The subsidy is equal to 10% of the remuneration you pay from March 18 to June 19, 2020, up to $1,375 for each eligible employee. An election under paragraph 125.7(4)(c) of the Income Tax Act (joint venture election). For employers and employees that are participating in Employment and Social Development Canada's Work-Sharing benefit program, EI benefits received by employees through the Work-Sharing program will reduce the benefit that their employer is entitled to receive under the CEWS.