On January 22, 2021, CRA updated their guidance for the PD27 by providing an example in respect of pay periods outside the eligibility period:
Scenario 5 – You are an eligible employer whose pay period is outside of the 3-month eligibility period
If your pay period began before March 18, 2020, but you paid your employees on or after March 18, 2020, the remuneration still qualifies for the TWS. You need to enter in Part D the dollar amount and percentage of the TWS you are claiming for each pay period. If you are submitting Form PD27 through My Business Account, select March 18, 2020, as the start date for any pay period that began before March 18, 2020.
Example
An employer’s first eligible pay period was March 10 to March 16, 2020, and they paid their employees on March 19, 2020. The employer’s second eligible pay period was March 17 to March 23, 2020, and they paid their employees on March 26, 2020.
If they submit Form PD27 via My Business Account, they will:
enter March 18, 2020, as the start date and end date for the first pay period, and state under Additional Comments that the first pay period was paid on March 19, 2020
enter March 18, 2020, as the start date and March 23, 2020, as the end date for the second pay period
If they submit Form PD27 via mail or fax, they will:
enter March 10, 2020, as the start date and March 16, 2020, as the end date for the first pay period, and state under Additional Comments that the first pay period was paid on March 19, 2020
enter March 18, 2020, as the start date and March 23, 2020, as the end date for the second pay period
If the pay period began on or before June 19, 2020, but you paid your employees after June 19, 2020, the remuneration does not qualify for the TWS.