My account

Alexandre Hunault
LL.M. Fisc., F.Pl.

Tax Specialist

The right calculations

According to the new measures, the employer can choose to change its calculation method as of July 5, 2020, even if the company had to keep the same calculation method for periods 1 to 4. However, the method chosen beginning July 5 must be kept for periods 5 to 9 et must remain the same for the calculation of both components of the salary subsidy.

Reference periods

For the period of July and the following periods, the employer can choose to calculate the drop in its revenue for the base subsidy and the top-up subsidy according to two different approaches: the general approach or the alternative approach.

Calculation methods for the base subsidy

Claim period General approach
eligibility reference period
Alternative approach –
other reference period
July 5 to August 1, 2020 July 2020 over July 2019
OR
June 2020 over June 2019
July OR June 2020
over average of
January AND February 2020
August 2 to August 29, 2020 August 2020 over August 2019
OR
July 2020 over July 2019
August OR July 2020
over average of
January AND February 2020
August 30 to Sept. 26, 2020 September 2020 over September 2019
OR
August 2020 over August 2019
September OR August 2020
over average of
January AND February 2020
Sept. 27 to Oct. 24, 2020 October 2020 over October 2019
OR
September 2020 over September 2019
October OR September 2020
over average of
January AND February 2020
Oct. 25 to Nov. 21, 2020 November 2020 over November 2019
OR
October 2020 over
October 2019
November OR October 2020
over average of
January AND February 2020
Nov. 22 to Dec. 19, 2020 Details to come. Details to come.
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