Report a wage subsidy on your tax return: COVID-19 wage and hiring support for businesses - Canada.c...
The wage subsidy is generally considered to have been received on the last day of the claim period it relates to.
For example, if you applied for and received a wage subsidy for claim period 23 (November 21 to December 18, 2021), we would consider you to have received the amount on December 18, 2021, even if you applied for period 23 in 2022 or received your subsidy amount for period 23 in 2022.
- https://www.canada.ca/en/revenue-agency/services/wage-rent-subsidies/covid-wage-hiring-support-busin...
