Hi,

This is a question and answer (by a CRA employee) from yesterday's CRA online seminar-I hope it helps:

We applied 10% TWS and used subsidy to reduce tax portion remittance, so how to report box 82 on T4 summary? net remittance or gross remittance that included applied subsidy? thanks.

Answer:
• If you are an eligible employer and paid eligible remuneration, then the 10% TWS subsidy should be reported under the applicable box 82 as part of your remittances.
• Box 80 are the deductions that was withheld from your employees and does not take account the 10% TWS subsidy.