Canada: Relief for late-filed wage, rent subsidy applications (COVID-19)

Relief for certain employers, tenants, and property owners that may have missed the deadlines under wage or rent subsidy relief programs

Certain taxpayers have until 21 May 2021 to make the late-filing relief request

The Canada Revenue Agency (CRA) has provided relief for certain employers, tenants, and property owners that may have missed the deadlines under wage or rent subsidy relief programs—relief offered in response to the coronavirus (COVID-19) pandemic.

The CRA relief applies for late-filed requests for the Canada emergency wage subsidy (CEWS) or the Canada emergency rent subsidy (CERS). Under the CEWS and CERS programs, taxpayers generally were required to submit, amend or increase their claim for a qualifying period no later than 31 January 2021 or 180 days after the end of the qualifying period, whichever is later.

The CRA announced that it will now accept late requests to apply for these subsidies or to adjust previously claimed subsidy amounts in certain circumstances. In some instances, taxpayers are directed to telephone the CRA by 21 May 2021 to make the late-filing relief request.

Read an April 2021 report [PDF 199 KB] prepared by the KPMG member firm in Canada

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