Since the Canada Emergency Wage Subsidy (CEWS) legislation was passed on Saturday, there have been many questions from employers about how the calculation of the subsidy would be done for different workers – existing, newly hired, relatives of the owners, etc. We at Virtus Group have prepared a calculation tool that should provide some clarity for employers in the analysis of these various situations using real, or anticipated, payments to employees, and their historical earnings. You can find the calculation spreadsheet here. The spreadsheet is based on the legislation passed and is intended to provide assistance, but cannot cover every potential situation. As well, each employer must ensure they are eligible under the CEWS program independently before they would be entitled to any payments indicated on the spreadsheet.