Correcting PD27s

On January 7, 2021 VTN submitted this question through CRA’s “submit an enquiry” tool in “My Business Account”:

If a PD27 to report the temporary wage subsidy has been submitted, however, less than the correct amount was claimed due to incorrect advice given via the CRA general enquiries line, how is a correction made? Is there a way to re-submit or amend the form?

On January 15, 2021 we received this response:

We are responding to your recent enquiry sent through My Business Account on January 7, 2021.

If you would like to correct an error on a previously filed Form PD27, 10% Temporary Wage Subsidy Self-identification Form for Employers, you will need to submit a new Form PD27 with the correct figures. The new Form PD27 will replace the original and should contain all of the figures required to reconcile the temporary wage subsidy amount. In the "Additional comments" section, write that this submission will replace the previous one and include the reason for the correction.

Mail or fax the completed Form PD27 to:

Winnipeg National Verification and Collections Centre (NVCC) 66 Stapon Road Winnipeg MB R3C 3M2

Fax number: 204-984-4138

Thank you for using the My Business Account Enquiries service. We encourage you to use this service again.

Message from Video Tax News

If you have similar questions, or would like to get similar comfort applicable to your particular business, VTN definitely recommends using My Business Account Enquiries service as well.

10% Temporary Wage Subsidy (TWS) Reporting

CRA has updated “Represent a Client” and “My Business Account” to allow the reporting of the 10% wage subsidy claim and related election. Scroll down to the Payroll section and select “10% Temporary Wage Subsidy”. As an alternative, the newly released PD 27 Form (10% Temporary Wage Subsidy Self-Identification Form for Employers) can be completed.

m can be completed

CRA notes the following:

They will use the information on this form to reconcile the subsidy on the payroll program account. This will ensure that the taxpayer does not receive a discrepancy notice.

Only eligible employers should reduce their remittances and send in this form. Do not fill in and submit this form if not an eligible employer. This form can be submitted at the end of the eligible period.

Some taxpayers may be eligible for both the TWS and the Canada Emergency Wage Subsidy (CEWS). Employers who are eligible for both subsidies can claim only a maximum total subsidy of 75% of the eligible remuneration that they pay. Therefore, if the taxpayer id eligible for both subsidies, they must reduce their CEWS claim by all amounts claimed under the TWS for the pay dates in a specific CEWS claim period.

If an employer chooses, they may elect for the TWS to be equal to a lower percentage of the remuneration they pay. If they claim less than the total 10% amount they are eligible for, the CRA will consider that they elected to reduce your eligible subsidy.

The following information is required:

• The number of eligible employees.

• Gross remuneration per pay period 

• Income tax deducted  

• Canada Pension Plan contributions  

• Employment insurance premiums 

• Wage subsidy claimed ($) 

• Wage subsidy claimed (%) 

• Total temporary wage subsidy 

10% TWS FAQ