COVID-19: FAQ for Businesses

This page presents answers to the most frequently asked questions we have received in relation to the COVID-19 crisis. We hope they give you the information you need.

Corporation income tax

How does the Canada Emergency Wage Subsidy (CEWS) affect the tax credits a corporation can claim for salaries and wages?

As government assistance, the CEWS reduces the salaries and wages for which the credit is being claimed.

If an employee who normally reports for work at a corporation's establishment in Québec works from home temporarily because of the COVID-19 pandemic, is he or she still considered to report to the establishment for purposes of determining whether their salary gives rise to a tax credit?

Yes. If an employee has to work from home temporarily due solely to COVID-19, he or she is considered to report for work at the establishment where he or she reported for work immediately before starting to work from home.

This measure applies to the 2020 and 2021 taxation years. 

If an employee or mandatary with general authority to enter into contracts on behalf of a corporation is temporarily working from home in a different province from where he or she normally carries out his or her duties solely due to the COVID-19 pandemic, is the corporation deemed to have an establishment at his or her home?

No. The corporation is not deemed to have an establishment at the employee's or mandatary's home if he or she is temporarily working from home in a different province from where he or she normally carries out their duties solely due to the COVID-19 pandemic.

This measure applies to the 2020 and 2021 taxation years. 

General information

What is currently the fastest way to receive a refund?

Direct deposit is the fastest way to receive a refund.

For information about registering for direct deposit, see Direct Deposit of Refunds.

What is currently the fastest, safest way to file a return?

Online is the fastest, safest way to file a return, since it reduces physical handling of documents.

For more information, see our online services for businesses.

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