PwC: Great link to better understanding specifics on how the Canadian Emergency Wage Subsidy ACTUALLY works from PwC:

Tax Insights: Canada Emergency Wage Subsidy provides relief to businesses and other organizations

“To be eligible for the CEWS (an “eligible entity”), an employer must be:

  • an individual or a trust
  • any of the following entities, provided they are not public institutions:
    • a corporation (other than a corporation that is tax-exempt)
    • a registered charity
    • other specific tax-exempt entities, including an agricultural organization, a board of trade or a chamber of commerce, a non-profit scientific research corporation, a labour organization or society or a benevolent or fraternal benefit society or order, and a non-profit organization, or
  • a partnership all the members of which (directly and indirectly through one or more other partnerships) are eligible entities

A “public institution” is defined to include municipalities, municipal authorities and First Nation bands, public bodies performing a function of government in Canada, Crown corporations, and other tax-exempt corporations wholly or substantially owned by such entities, as well as schools, school boards, hospitals, health authorities, and public universities or colleges. “