CRA Now Accepting Some Late CEWS and CERS Applications

On April 21, 2020, the Canada Revenue Agency (CRA) announced that it will now accept late requests to apply for or adjust previously claimed amounts for the Canada Emergency Wage Subsidy (CEWS) and Canada Emergency Rent Subsidy (CERS). Business owners must have made every attempt to apply or make changes to a return before the claim period’s deadline. After a deadline has passed, the CRA will only consider a late application if:

1. It is evident that an attempt to file was made but an identified CRA secure portal outage prevented filing.
2. It is evident that an attempt to file was made but the account was temporarily suspended or another account limitation prevented filing.
3. It is evident that an attempt to file was made but there was an undue delay on the part of the CRA in receiving and processing the application before the deadline.
4. Inaccurate information provided by the CRA affected the ability to file on time.

After a deadline has passed, the CRA will consider an amended application if:

1. An error in filing caused by arithmetic, transposition, or unintended omission of additional business activities or employment expenses was made.
2. Scenarios 1, 3, or 4 above.

If any of the above circumstances apply, and the claim is not a result of professional advice where the fee structure was dependent on the claim amount, a request to apply or amended a claim may be requested. Contact the CRA’s Business Enquiries phone line to request a change within 30 days following the later of:

• April 21, 2021 (May 21, 2021) or
• The claim period’s deadline.

If approved, applications can be submitted or adjusted using the regular methods.

If the CRA’s Business Enquiries phone line does not approve a request, a formal dispute can be made with the CRA for further review. If you missed an application deadline, or think you may have made an error regarding a CERS or CEWS claim for a period with a passed deadline, reach out to your Bateman MacKay Tax and Business Advisor for support.