10wagesubsidy
The Temporary Wage Subsidy for Employers is a 3-month measure that will allow eligible employers to reduce the amount of payroll deductions they remit to the CRA.

Eligible Employers:
You are an eligible employer if you are:
• An individual
• Partnership
• Non-profit organization
• Registered charity or
• Canadian-controlled private corporate (CCPCs) including a cooperative corporation
• Have 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 eligible employee (an individual who is employed in Canada)

For partnerships, only those with members consisting exclusively of individuals (excluding trusts) are eligible.

CCPCs are only eligible if they have a business limit that is greater than zero for their last taxation year that ended before March 18, 2020.

Subsidy Amount:
The subsidy is equal to 10% of the remuneration you pay from March 18, 2020 to June 19, 2020, up to $1,375 for each eligible employee and to a maximum of $25,000 total per employer.

This subsidy must be calculated manually, either by the employer or whoever is responsible for making payroll remittances. The CRA will not automatically calculate the allowable subsidy.

Eligible Period:
You can start reducing payroll remittances of federal, provincial or territorial income tax in the first remittance period that includes remuneration paid from March 18, 2020 to June 19, 2020.

How the subsidy is received:
You don’t need to apply for the subsidy. You will only need to continue deducting income tax, Canada Pension Plan contributions and Employment Insurance premiums from salary, wages, bonuses or other remuneration paid to your employees.

The subsidy is then calculated when you remit these amounts to the CRA. Once you have calculated your subsidy, you can reduce your current payroll remittance that you send to the CRA by the amount of the subsidy.

Other important things you need to know:
• You will need to keep information to support your subsidy calculations.
• This subsidy is considered taxable income. If you receive the subsidy, you have to report the total amount as income in the year in which you received the subsidy.
• If you are eligible but choose not to reduce your payroll remittances this year, you can still calculate your subsidy for the 3 month period and the CRA will pay you that amount to your next year’s remittance.

Source: https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/frequently-asked-questions-wage-subsidy-small-businesses.html#h1