To simplify your work during the global COVID-19 pandemic, Nethris has centralized useful information for your business. We provide you with information regarding our services and the government measures in Canada.

On this page:


We update this section’s information as fast as possible, in light of the available details. Be assured that we remain on the lookout for governmental announcements.

Launched on March 18, 2020, then improved several times, the Government of Canada’s COVID-19 Economic Response Plan provides financial assistance to businesses in struggle during the crisis. Here is an overview of the most frequently asked questions regarding both measures of the program: the Canada Emergency Wage Subsidy (CEWS) and the 10% Temporary Wage Subsidy for Employers.

Q1: What is the Canada Emergency Wage Subsidy (CEWS)?

Initially, the CEWS would reimburse 75% of wages paid to businesses that experienced a loss in revenue of at least 30% (15% in March).

However, the CEWS has been revised on more than one occasion since it was announced by the Government of Canada on March 27, 2020. According to the most recent adjustments implemented on July 27, 2020, the CEWS has been extended until November 21, 2020, and its eligibility criteria have been revised.

This support program is now offered to all eligible businesses with a revenue drop, regardless of the revenue decline percentage. As of July 5, 2020 (namely period 5 and the subsequent periods), the base subsidy amount (base rate) will now vary depending on the business’s level of revenue drop (see Table 1).

Rate structure of the base CEWS

Furthermore, to help the most adversely affected employers, the government will also add a top-up subsidy amount (top-up rate) of up to 25% of eligible wages for businesses with a revenue drop of more than 50% (see Table 2).

CEWS rates

In order not to penalize the businesses that are already benefiting from the CEWS (in its current format), the government has implemented a safe harbour rule, in effect until August 29, 2020.

For periods 5 and 6, a business could decide to take advantage of the new CEWS calculation structure, or continue to claim the wage subsidy for 75% of wages paid, based on the pre-crisis wage average.

As of period 7, it will be mandatory that all businesses comply with the revised CEWS program.

Here is an overview of some of the other adjustments made to this support program:

  • The CEWS eligible employer list has been extended;
  • Employees that are without remuneration in respect of 14 or more consecutive days are now eligible for the CEWS;
  • For periods 5 to 9, you would have the possibility of using an alternative approach for the drop-in-revenues test;
  • To accommodate entrepreneurs with seasonal employees, or employees that are returning from a prolonged leave of absence, the wage average calculation now offers more flexibility. The employers concerned will now have the choice between two (2) reference periods for the calculations. It should be noted, however, that the pre-crisis wage average concept for active arm’s length employees has been abolished for period 5 and subsequent periods1. As of this period, the CEWS calculation will be based solely on actual remuneration paid for the eligibility period;
  • A modified special rule would apply to employees that do not deal at arm’s length with the employer. The comparative calculations can now be based on reference remuneration from 2019 (the wage subsidy for such employees would be based on the employee’s weekly eligible remuneration or pre-crisis remuneration, whichever is less, up to a maximum of $1,129).

To know the details pertaining to the CEWS adjustments, please refer to the Government of Canada website.

Q2: Am I eligible to the CEWS?

Based on recent adjustments, the following employers are eligible for the CEWS:

  • Corporations (other than public institutions) that are not exempt from tax under Part I of the Income Tax Act (the Act);
  • Individuals (including a trust);
  • Registered charities (other than public institutions);
  • Persons that are exempt from tax under Part I of the Act (other than public institutions), that is:
    • Agricultural organizations;
    • Boards of trade or chambers of commerce;
    • Non-profit corporations for scientific research and experimental development;
    • Labour organizations or societies;
    • Benevolent or fraternal benefit societies or orders;
    • Non-profit organizations;
  • Partnerships, each member of which is a person or partnership described in this list;
  • Registered journalism organizations;
  • Registered Canadian Amateur Athletic Associations;
  • Non-public educational and training institutions, including specialized schools such as language schools, driving schools, ballet schools, etc.;
  • Partnerships with non-eligible members not exceeding 50%;
  • Indigenous government-owned corporations;
  • Partnerships where each partner of the partnership is either an Indigenous government or an eligible employer.

The CEWS is available in the following situations:

  • When the majority of a business’s assets were bought by another;
  • When an amalgamation took place (under certain conditions only).

Public bodies are not eligible for this subsidy. For more information on the eligibility criteria for the CEWS, refer to the Who can apply page on the CRA’s website.

Q3: Which employees are eligible to the CEWS?

To be eligible for the CEWS, an employee must be employed in Canada by an eligible employer.

N.B. Effective July 5, 2020, the CEWS eligibility criteria would no longer exclude employees that are without remuneration in respect of 14 or more consecutive days in an eligibility period, which was the case for periods 1 to 4.

Q4: Can I claim the CEWS for an employee that I rehired and pay retroactively?

Yes. An eligible employer can rehire eligible employees and pay them retroactively in respect of a claim period and qualify for the CEWS.

Q5: Can I claim the wage subsidy for an eligible employee even if they were hired after March 15, 2020?

Yes. An eligible employer may be able to claim the CEWS for remuneration paid to employees hired after March 15, 2020.

Q6: How can I attest to my reduction in revenues?

To attest to the reduction of revenues, you have two (2) options:

  1. Compare your revenues for the period you are applying for, to your revenues for the same period, the previous year (i.e. “General year-over-year approach”).
  2. Compare your revenues for the period you are applying for, to the average revenue for the months of January and February 2020 (i.e. “Alternative approach”).

Note that with the announcement of the CEWS adjustments, employers are not obliged to apply the same calculation method for period 5 and subsequent periods, as they did for periods 1 to 4. Therefore, you are free to choose the method that is the most beneficial for your business, either the “general approach” or the “alternative approach”. Regardless of the approach chosen, note that you will need to use this approach for periods 5 to 9. For more information, refer to Table 5 below.

Reference periods for the base CEWS

You will be eligible for the top-up CEWS if you experience an average 3-month revenue drop of more than 50%. For the comparative calculation, either of the above-mentioned approaches may be used. You may refer to Table 6 below for the reference periods of each approach.

Reference periods for the top-up CEWS

Q7: I was told that the government could also reimburse certain contributions. Is this true?

Yes. The Government of Canada proposed a 100% refund for the following employer-paid contributions for employers that are eligible to the CEWS:

  • Employment Insurance;
  • Canada Pension Plan;
  • Quebec Pension Plan;
  • Quebec Parental Insurance Plan.

This refund covers 100% of employer-paid contributions for eligible employees for each week throughout which those employees are on leave with pay during the eligible period. There is no overall limit on the refund amount that an eligible employer may claim.

For greater certainty, employers are required to continue to collect and remit employer and employee contributions to each program as usual. Eligible employers would apply for a refund at the same time that they apply for the CEWS.

To help you isolate remuneration paid to employees on leave with pay and identify them easily, Nethris has created earning code G98 – Hr. COVID N-Work, which we strongly encourage you to use immediately. This code will make it easier for you when you need to request reimbursement of the contributions remitted for them.

An employee is considered to be on leave with pay throughout a week if that employee is remunerated by the employer for that week but does not perform any work for the employer in that week. This refund is not available for eligible employees that are on leave with pay for only a portion of a week.

Q8: When and how can I benefit from the CEWS?

CEWS applications can be submitted as of April 27, 2020, via the Canada Revenue Agency’s My Business Account portal.

An application for a claim period can only be submitted once the period has ended, as long as the eligible employer has paid the eligible remuneration being claimed for that period.

Note that an eligible employer’s payroll frequency does not affect the eligible remuneration paid calculation with regard to the wage subsidy. An employer whose payroll cycle does not correspond to the subsidy claim periods will need to do a manual calculation to take into account remuneration paid for a claim period.

When completing the application, you will need:

  • Your payroll program account number (123456789RP0001, for example);
  • To know which claim period you are applying for;
  • All of the information necessary to complete the applicable fields in the application.

The CEWS will be processed at the payroll program account level, so you will have to file a separate application for each payroll program account.

The government has provided you with a calculator, which allows you to:

  • Determine the amounts (lines A to G) you must enter in the online form;
  • Preview the subsidy amount you may receive;
  • Print your results and save them to validate your claim.

The calculation tool offers two (2) options: the online calculator (recommended for businesses with fewer than 20 employees) or the downloadable calculation sheet (Excel). You can now use either of the two options of the calculator for claim periods 1 to 5. Other periods will be added when they become available.

For changes that apply to rules entering into effect during claim period 5, the calculator automatically applies the best subsidy rate you are eligible for, taking into account the safe harbour and deeming rules, as well as the information you provided. The calculation tool of the Government of Canada is not an official application form.

To understand what the wage subsidy calculation is based on, read the How the subsidy is calculated page.

Before submitting your application, we suggest that you ensure that you are registered and have access to the CRA’s My Business Account and, if you have not already done so, that you sign up for direct deposit.

Q9: How can I gather the information needed to use the calculator provided by the federal government for Canadian employers?

First, it is noteworthy to mention that your CEWS application should be submitted based on your pay period end dates rather than the dates wages are paid (payable dates).

To identify the information required to use the CEWS calculator provided by the Government of Canada, Nethris has provided you with the COVID-19 Wage Subsidy CEWS (SPD620) report (previously entitled COVID-19 Wage Subsidy 75%). This report is the recommended solution for all our clients2, whether you are a Nethris Internet Suite or Telephone Payroll user.

With the help of the COVID-19 Wage Subsidy CEWS report, which can be used and modified with ease, you can effortlessly identify the following information:

  • The average wages paid per employee;
  • The calculation of CEWS eligible earnings for each claim period according to the “period end date” method based on clarifications provided by the Government of Canada;
  • The data for earning code G98 – Hr. COVID N-Work, used to isolate the remuneration paid to employees on paid leave.

Please also note that:

  • You may have to make a few adjustments to the report to cover the application claim period;
  • For clients who manage their payroll on a biweekly basis while specifying the hours worked each week, the average wages are calculated as if your payroll was processed weekly, therefore minimizing the need for manual adjustments.

For more details concerning the COVID-19 Wage Subsidy CEWS (SPD620) report and how to use it, please refer to the “SPD620 – COVID-19 Wage Subsidy CEWS report and using payroll preprocessing” (for Nethris Internet Suite users) and “SPD620 – COVID-19 Wage Subsidy CEWS” (for Telephone Payroll users) procedures, available in the Documentation section (? > Documentation > COVID-19 Documents) of the Nethris Internet Suite.

Due to the fact that there is no way for us to know if you are entitled to the federal government’s support programs or if you wish to take advantage of them for that matter, it is your responsibility to follow the necessary steps to that effect.

Q10: What should I do if I realize that I may have submitted one or more incorrect CEWS applications or if I wish to modify an application that has already been submitted?

If you feel that you may have made an error on a previously submitted CEWS application or if you wish to verify the accuracy of prior claims (recommended by Nethris), we suggest that you compare the amounts claimed since March 2020 and the amounts indicated in the COVID-19 Wage Subsidy CEWS (SPD620) report.

If you notice a discrepancy between these amounts, it is possible, since June 1st, to request adjustments to applications you have already submitted via the Canada Revenue Agency’s (CRA) My Business Account portal.

Whether using My Business Account (for business owners) or Represent a Client (for authorized employer representatives) to modify a previously submitted CEWS application, you must select the Change a prior claim tab and:

  1. Select Canada Emergency Wage Subsidy (CEWS) under your payroll program account number (RP) on the home page of My Business Account or Represent a client.

If you need to amend applications for more than one payroll program account number, you will be required to do so independently.

  1. Ensure that you meet the conditions detailed in the Before you start section before making an adjustment request.
  2. Choose the period for which you wish to make a modification.
  3. Select the Change a prior claim
  4. Click on Next to view the details of a previous application.
  5. Enter the new amount on each line you wish to modify. Only enter the information corresponding to the chosen period. For example, if the initial amount is $100.00 and you wish to increase it by $20.00, change the amount to $120.00.

You will need to have an updated attestation form in your file to support the amended application.

Q11: How do I return an excess subsidy amount received to CRA?

After comparing the amounts claimed since March 2020 and the amounts indicated in the amended version of the COVID-19 Wage Subsidy CEWS (SPD620) report presented on June 6, 2020, you may need to return all or part of the subsidy received if you:

  • send the CRA any amendments to a previous application;
  • made a calculation or data entry error for a claim period;
  • find out you do not qualify for the subsidy after you receive a payment;
  • receive a notice from the CRA that, following a review, your claim has been reduced or denied.

Any excess CEWS amount received that is not returned may be subject to interest.

If you need to return all or part of a wage subsidy payment for any reason, follow the procedure indicated in the Return the CEWS section of the CRA website.

Q12: I have also heard about a 10% subsidy. Is this the same one?

No. It is the 10% Temporary Wage Subsidy for Employers, which was announced on March 18, 2020. This temporary measure, applicable on remuneration paid from March 18, 2020, to June 19, 2020, allows eligible employers to reduce the amount of federal, provincial or territorial income tax to be remitted to the CRA. This subsidy corresponds to 10% of the remuneration paid, up to $1,375 for each eligible employee and to a maximum of $25,000 total per employer. You can retroactively benefit from this subsidy (see question 16).

If you receive the subsidy, you have to report the total amount as income in the year in which the subsidy is received.

Q13: Is my business eligible for the 10% Temporary Wage Subsidy for Employers?

According to CRA’s criteria, you are eligible if you:

  • Are a(n):
  • Individual (excluding trusts);
  • Partnership (see note below);
  • Non-profit organization;
  • Registered charity; or a
  • Canadian-controlled private corporation (including a cooperative corporation) eligible for the small business deduction.
  • Had an existing business number and payroll program account with the CRA on March 18, 2020; and
  • Pay salary, wages, bonuses, or other remuneration to an employee.

An eligible employee is an individual who is employed in Canada.

Partnerships are only eligible for the subsidy if their members consist exclusively of individuals (excluding trusts), registered charities, or Canadian-controlled private corporations (CCPCs) eligible for the small business deduction.

If you did not pay salary, wages, bonuses, or other remuneration to an eligible employee from March 18, 2020, to June 19, 2020, you cannot receive the subsidy, even if you are an eligible employer.

For more information on the eligibility criteria for the 10% Temporary Wage Subsidy for Employers, refer to question 2. Which employers are eligible? of the CRA’s Frequently Asked Questions regarding this support measure.

Q14: Can this remittance reduction be applied to ALL my source deductions at the federal level?

No. According to the CRA, this reduction can only be applied to federal, provincial or territorial taxes that would normally be remitted to the CRA. Therefore, the remittances for Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums cannot be reduced.

The CRA provides the following clarifications to this effect on its website:

Once you have calculated your subsidy, you can reduce your current remittance of federal, provincial, or territorial income tax that you send to the CRA by the amount of the subsidy. […] If the income taxes you deduct are not sufficient to offset the value of the subsidy in a specific period, you can reduce future payroll remittances to benefit from the subsidy. This includes reducing remittances that may fall outside of the application period for the wage subsidy (after June 19, 2020).

Q15: How can I calculate the 10% Temporary Wage Subsidy for Employers?

The CRA will not automatically calculate the allowable subsidy. As the eligible employer, you are responsible for calculating the subsidy manually.

To calculate your subsidy:

  1. Determine the total number of eligible employees employed from March 18 to June 19, 2020.
  2. Multiply the number of eligible employees by the maximum of $1,375 per eligible employee. Make sure this amount does not exceed the maximum of $25,000 per eligible employer.
  3. Calculate your gross payroll from March 18 to June 19, 2020 (total of the 3-month salary for each eligible employee).
  4. Multiply your gross payroll by 10% to get your allowable subsidy amount. Make sure this amount does not exceed the maximum of $1,375 per eligible employee or $25,000 per eligible employer.

To identify the information required to calculate the amounts you are entitled to, you can refer to either of the following reports:

  • Nethris Internet Suite clients: COVID-19 Wages per payment dates system report. You should use this report if you have the Report Generator solution and manage over 20 eligible earnings. If this is not the case, it is better to use the Payroll record (SPD603) report;
  • Telephone Payroll clients: Payroll record (SPD603).

The COVID-19 Wages per payment dates report is available under the Reports > Report generator > Reports list tab of the Nethris Internet Suite, and the Payroll record (SPD603) report is found under Reports > Payroll results > Payroll reports.

In order to guide you on how to use these two reports to calculate your subsidy amounts, procedures were created and made available in the Documentation section (? > Documentation > COVID-19 Documents) of the Nethris Internet Suite.

Q16: If I did not reduce my source deductions remittances by the 10% Temporary Wage Subsidy for Employers during the targeted period, does this mean that I can no longer benefit from it?

No. You can claim the subsidy amount even if the period of eligibility has expired. The CRA provides the following clarifications to this effect:

If you are an eligible employer, but choose not to reduce your payroll remittances during the year, you can still calculate the 10% Temporary Wage Subsidy for Employers on remuneration paid from March 18, 2020, to June 19, 2020. At the end of the year, the CRA will pay the amount to you or transfer it to your next year’s remittance.

Q17: If I did not reduce my source deduction remittances during the eligible period for the 10% Temporary Wage Subsidy, how can I do it now?

If you were eligible for the 10% Temporary Wage Subsidy, you can calculate the amount you are eligible to receive based on the remuneration paid from March 18 to June 19, 2020. The CRA will pay the subsidy amount or apply it to your remittances for the next fiscal year.

To claim this subsidy, you must fill out and submit the PD27, 10% Temporary Wage Subsidy Self-identification Form for Employers, for each of your payroll program accounts.

The CRA will use the information from your PD27 to reconcile the subsidy on your payroll program accounts. This will ensure you do not receive a discrepancy notice at the end of the year.

Certain scenarios may help you complete the PD27 form, based on your circumstances. You can view them under the sub-title “Submitting your self-identification form” on the 10% Temporary Wage Subsidy for Employers – Reporting the TWS to the CRA page from Government of Canada’s website.

Q18: How does the 10% Temporary Wage Subsidy for Employers interact with the CEWS?

You may have been eligible for both the 10% Temporary Wage Subsidy for Employers and the CEWS in the period during which they were simultaneously in effect. In such a case, you cannot cumulate the amounts for both subsidies. Therefore, amounts for the 10% Temporary Wage Subsidy for Employers will reduce your CEWS amount.

Note that the CRA allows you to apply a rate lower than 10% for this subsidy. You must fill out the PD27 form and indicate the appropriate percentage of your claim (0% to 10%).

Between March 18 and June 19, 2020, you were eligible for both subsidies. You paid $20,500 in remuneration from April 12, 2020, to May 9, 2020, and calculated your 10% Temporary Wage Subsidy to be $2,050. For simplicity, you would only like to claim the CEWS. You may elect for the 10% Temporary Wage Subsidy for Employers to be equal to 0% of the remuneration you paid from April 12, 2020, to May 9, 2020. When you apply for the CEWS for the same period, you will not have to reduce your claim by the amount you were eligible for under the 10% Temporary Wage Subsidy for Employers.

If you are eligible for the 10% Temporary Wage Subsidy for Employers, regardless of the subsidy percentage applied (even 0%), it is mandatory that you fill out the PD27 form and transmit it to CRA, otherwise you may receive a discrepancy notice during the year-end period.

Q19: When filling out the CEWS calculator fields, I am required to enter the amounts I calculated to for the 10% Temporary Wage Subsidy. I am eligible for this subsidy, however, I prefer to claim it at a later time. What must I enter?

When filling out the CEWS calculator fields, you can enter any amount corresponding to a percentage between 0% and 10% in the 4. Deductions section.

This information must be repeated when submitting your official CEWS claim. You then have to enter the subsidy amount you chose to apply for on line F – 10% Temporary Wage Subsidy for Employers reduction. You must also fill out the PD27 form, on which you will be required to provide the elected percentage for the 10% Temporary Wage Subsidy. If $0.00 was entered on line F, 0% must be entered on the PD27 form.

Q20: In its publications regarding the 10% Temporary Wage Subsidy, the federal government speaks of the dates on which employee wages are paid. Which dates are being referred to in this case?

Regarding the 10% Temporary Wage Subsidy when the government refers to wages paid during a certain period, it is referring to the payable dates.

Q21: Where can I obtain additional information regarding the business support measures provided by the Government of Canada?

Here are a few useful links to help you better understand the main support programs put in place by the Government of Canada in response to the COVID-19 global pandemic:

This updated FAQ refers to the latest version of the CEWS and mainly contains information regarding period 5 and subsequent periods. For more details on eligibility criteria and procedures for the first version of the program (for periods 1 to 4), refer to the Government of Canada’s website.


Extension of the Work-Sharing program
You can benefit from the Work-Sharing program, which allows you to reduce the working hours of all your employees in order to share the workload fairly. Your employees must agree to a reduction of their normal working hours, be eligible to receive Employment Insurance benefits and be core employees.

During the crisis, you can benefit from this program for 76 weeks. The Government of Canada has put in place temporary special measures to extend its maximum duration, which is normally set at 38 weeks. See Work-Sharing – Eligibility.

Access to credit
It might be easier for your business to obtain a loan or other financial support from your financial institution. Through the Business Development Bank of Canada (BDC) and Export Development Canada (EDC), the federal government is freeing up billions for private lenders to provide liquidity to SMEs. Learn more about financing opportunities.

Payment deferral
Small and large businesses can defer the payment of income tax until September 30, 2020. This relief would apply to tax balances due, as well as instalments.

The income tax return filing deadline for corporations (T2) or trusts (T3), which is normally in June, July or August, has been extended to September 1, 2020.

However, the CRA is aware of the difficulties encountered by Canadians. Consequently, there will be no late-filing penalty for individuals who produce their declaration for 2019, as long as it is submitted no later than September 30, 2020. The same goes for companies and trusts who produce their declaration for 2019 or 2020,

For more details, visit the Government of Canada website.

Enhancement of the Canada Summer Jobs program
The Canada Summer Jobs program aims to encourage non-profit organizations in the public and private sectors to create stimulating summer jobs for young people aged 15 to 30 by providing them with wage subsidies. In 2019, the program has led to the creation of nearly 80,000 positions. This program is enhanced this year to better support you. The government has announced three temporary changes:

  • Non-profit organizations are eligible to receive funding for up to 100% of the provincial or territorial minimum hourly wage. The maximum was previously set to 50% for public and private sector employers.
  • Employers are allowed to hire part-time youth and benefit from the subsidy. The subsidy was previously allowed to full-time positions only.
  • The end date for employment is extended to February 28, 2021, instead of August 28, 2020.

The government suggests that you contact your funding representative if your project is affected by COVID-19. Rest assured that you would be able to adapt your activities accordingly.

Canada Emergency Commercial Rent Assistance
With the help of the Canada Emergency Commercial Rent Assistance (CECRA) program, it is possible to come to an agreement with your commercial property owner to pay only 25% of your rent for the months of April to August 2020.

Your owner must apply on the Government of Canada portal to obtain a rent reimbursement of 50%. For more information, refer to the Canada Mortgage and Housing Corporation website.

A platform to find support
Is it difficult for you to determine which government support measure your business is eligible to? The government has created a web platform to make it easier for you. You simply enter certain information specific to your situation (type of business, number of employees, industry sector, province, etc.) and a bulletin board displays the financial solutions and specific resources available to you. Click here to obtain customized support.

Requirement to pay requests
During this crisis, requirement to pay (RTP) requests are suspended. A “requirement to pay” is a legal notice from the Canada Revenu Agency that obligates an employer to deduct unpaid debts from employee wages.

Until further notice, you are therefore asked to stop withholding and remitting current RTP amounts. Incidentally, no new notice will be sent to you.


Reminder of procedures
The government wrappelage subsidies and the gradual revival of the economy may prompt you to rehire your workers. Which is why we thought to remind you of the procedures for rehiring or reactivating your employees from our solutions.

To rehire, follow the steps found in the User Help. Do not forget to enter the date.

You can reactivate your inactive employees from their employee file (HR > Employment profile > Employment and compensation). You simply need to modify the “Availability” field by selecting “Active”.

If you are using our Telephone Payroll services, you can make the changes during your next payroll data entry. However, if you have more than modifications, be sure to send them to us at, two business days before your next payroll processing.

Have you thought ahead?
If you caught COVID-19, would you have a backup plan? Apply the following preventive measures to prevent unnecessary problems:

  • Ensure that your access codes are valid.
  • Have an authorized backup who can access the Nethris Internet Suite and enter employee payroll information so that the payroll can be processed on time. Ensure that their access codes are valid as well.
  • Ensure that your backup is also authorized to communicate with Customer Service if needed. Ensure that this person has the mandatory calling code.

Thank you to all entrepreneurs!
Like the Government of Canada, Nethris encourages businesses to keep their employees on the payroll or rehire them if they can afford to do so. An employee represents a significant investment; they must be recruited, welcomed, trained and equipped to contribute to your SME profitability. In our view, your employees are a valuable resource and have the know-how to ensure the success of your activities.

We wish to profess our heartfelt admiration for all the employers contributing to the prosperity of the Canadian economy.

The information provided on this page is intended as a guideline only with the intention of helping our clients in the face of the COVID-19 pandemic. It cannot have the effect of changing or modifying the applicable agreement(s) in effect with our clients, nor shall it be construed as a waiver of any rights or remedies therein.

In the event of a discrepancy between the content of this page and the information provided by official agencies, the latter always takes precedence. Nethris is not responsible for errors and omissions that may be on this page nor for consequences resulting from its use.