If your employer received a COVID-19 business wage subsidy to cover part of your wages, such as the Canada Emergency Wage Subsidy (CEWS), it be will be included as regular employment income on your T4 slip.
If you are the employer- How you report a wage subsidy on your tax or information return depends on the type of employer you are.
You may be able to elect to reduce your related wage expenses by the amount of government assistance (wage subsidy) you received. Otherwise, you have to include the assistance in your income.
Please visit the Canada Revenue Agency (CRA) link- Report a wage subsidy on your tax return
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