Guideline for Building Trades of Alberta affiliates and members on how to access federal COVID-19 financial and economic supports based on information provided by the federal government and compiled as of April 2, 2020.

You can access federal government information by clicking the titles of the benefits below:

CANADIAN EMERGENCY RESPONSE BENEFIT (CERB)

• $2,000 every four weeks for up to 16 weeks
• Applications begin April 6, 2020 – apply here: canada.ca/coronavirus
• Must have stopped working because of COVID-19
• Be without income for at least 14 consecutive days during the initial 4-week period
• Be a resident of Canada
• Be at least 15 years old
• Had a total income of at least $5,000 in 2019 or preceding 12-month period from employment, self-employment, maternity and parental benefits under EI
• CERB is also available to workers who are eligible for EI regular and sickness benefits after March 15, 2020
• If eligible, you can apply for 4 weeks at a time, up to a maximum of 16 weeks
• CERB is available from March 15, 2020 to October 3, 2020 (applications must be made by December 2, 2020)

CANADA EMERGENCY WAGE SUBSIDY (CEWS)

• 75% of wages normally earned
• CEWS is capped at 75% of the first $58,700 normally earned by employees
• Available March 15, 2020 to June 6, 2020
• Applications are made through Canada Revenue Agency’s My Business Accountportal
• To be eligible, you must be an employer (of any size) AND suffer a drop in gross revenue of at least 30% in March, April or May, when compared to the same month in 2019
• Applies to non-profits and registered charities (gov’t is working on defining revenue)
• An eligible employer’s entitlement to the wage subsidy is based entirely on the salary or wages actually paid to employees
• All employers would be expected to at least make best efforts to top up salaries to 100% of the maximum wages covered

There are some exceptions or reductions if:

• Employers are eligible for both CEWS and the 10% wage subsidy
• Any benefit from the 10% wage subsidy will generally reduce the amount available to be claimed under CEWS in that same period
• Employers can’t claim CEWS for renumeration paid to an employee in a week for which the employee is eligible for CERB
• The usual treatment of tax credits and other benefits provided by the federal government would apply (this means wage subsidy received by an employer would be considered gov’t assistance and be included in taxable income)

TEMPORARY 10% WAGE SUBSIDY

• 10% of wages normally earned by an employee
• Equal to 10% of the renumeration paid from March 18, 2020 to June 19, 2020
• Up to $1,375 for each eligible employee and maximum $25,000 total per employer
• Don’t need to apply – once you’ve calculated your subsidy you can reduce your current payroll remittance of federal or provincial income tax that you send the CRA by the amount of the subsidy
• Eligible if you’re an individual (excluding trusts); partnership; non-profit; registered charity; Canadian-controlled private corporation including CO-OPs, eligible for the small business deduction; have an existing business number and payroll program account with the CRA on March 18, 2020; pay salary, wages, bonuses, or other renumeration to a worker employed in Canada