On April 11, 2020, legislation was enacted to implement the
Canada Emergency Wage Subsidy ("CEWS"). The CEWS is
intended to allow employers facing financial challenges to keep
employees on payroll and recall those employees who have already
been laid off as a result of the COVID-19 pandemic – even if
unable to actively perform work for the employer. Employers were
said to be required to make "best efforts" to top-up
employees' to 100% of their pre-crisis remuneration, although
the legislation does not contain any language with respect to
top-ups.
We have now received further insights into the application
process and eligibility criteria and have updated this publication
accordingly.