Questions and Answers for Trustees and Receivers

General

What is the Wage Earner Protection Program (WEPP)?

The WEPP provides for the payment of outstanding eligible wages up to an amount capped at four weeks’ maximum insurable earnings under the Employment Insurance Act (EIA) to individuals whose employer is bankrupt or is subject to a receivership within the meaning of subsection 243(2) of the Bankruptcy and Insolvency Act (BIA).


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WEPP Coverage

When did the Wage Earner Protection Program (WEPP) come into force?

The WEPP is not retroactive. The Program came into effect on July 7, 2008 when the WEPP Act and the WEPP Regulations came into force. It applies to workers whose employer became bankrupt or subject to a receivership on, or after, July 7, 2008.

The WEPP was expanded under Budget 2011 to cover employees who lose their jobs when their employer’s attempt at restructuring subsequently ends in bankruptcy or receivership. Employees of companies that go bankrupt or become subject to receivership after June 5, 2011, are entitled to claim for the extended coverage. 

Does the WEPP apply to sole proprietorships and partnerships?

Yes, provided that there are employees who are owed eligible wages. As with an incorporated business, information with respect to the business, including the Canada Revenue Agency business registration number will have to be provided when completing the Trustee/Receiver Information Forms.

Does the WEPP cover interim receiverships?

No, the WEPP does not cover interim receiverships. Under subsection 2(3) of the WEPP Act, a receivership is covered by the program only if it falls within the parameters set out in subsection 243(2) of the Bankruptcy and Insolvency Act (BIA).

Does the WEPP apply when a company files for bankruptcy protection?

The WEPP is applicable only when the employer has become bankrupt or subject to a receivership under the Bankruptcy and Insolvency Act.


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Definitions

What are eligible wages?

The following amounts are considered eligible wages under the Wage Earner Protection Program (WEPP):

  • Salaries, commissions, compensation for services rendered, vacation pay, gratuities accounted for by the employer, disbursements of a travelling salesperson properly incurred in and about the business of the former employer, production bonuses and shift premiums that were earned during the eligibility period; and
  • Severance pay and termination pay for employment that ended within the eligibility period.

What is the eligibility period?

The eligibility period starts six months before a restructuring event and ends on the date of bankrupcty or receivership. Should your employer not go through restructuring, the eligibility period is the six-month period ending on the date of bankruptcy or receivership.

  • For wages and vacation pay: to be eligible for WEPP compensation, the unpaid wages and vacation pay must have been earned within the eligibility period.
  • For termination and severance pay: to be eligible for WEPP compensation, your employment must have ended within the eligibility period.

What is the maximum payment under the WEPP?

The WEPP maximum cap for eligible wage reimbursement is four times the maximum weekly insurable earnings under the Employment Insurance Act.

Is there a definition of "employee" for the purposes of determining whether or not an individual was employed by the bankrupt or insolvent employer?

The term "employee" is not specifically defined in the WEPP legislation. Where there is uncertainty as to whether an individual is an employee for the purposes of the legislation, trustees and receivers may wish to consider contacting the labour/employment standards office in the relevant jurisdiction or seeking legal advice.

How is a managerial position defined for the purposes of the WEPP?

A managerial position is defined in the WEPP Regulations as one where the individual’s responsibilities included making binding financial decisions which affected the business or decisions with respect to the payment or non-payment of wages by the former employer.

Simply because an employee is given the title of "manager" does not mean that the individual is automatically excluded from WEPP. A Trustee/Receiver Information Form should be filed for the individual, unless the trustee or receiver is certain that the individual's responsibilities as a manager involved making binding financial decisions.


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Eligibility and Entitlements

What are the eligibility criteria for workers to be entitled to the Wage Earner Protection Program (WEPP)?

Any worker who is legally entitled to work in Canada and meets all of the following criteria can apply:

  • his/her employment has ended;
  • his/her former employer is bankrupt or is subject to a receivership;
  • he/she is owed eligible wages by the former employer; and
  • he/she has earned these amounts during the eligibility period ending on the date of the bankruptcy/receivership*.

* The eligibility period starts six months before a restructuring event and ends on the date of bankruptcy or receivership. Should the employer not have gone through restructuring, the eligibility period is the six-month period ending on the date of bankruptcy or receivership.

Who is not eligible to receive payment under the WEPP?

A worker is generally not eligible to receive a payment in respect of any eligible wages earned during, or that otherwise relate to, a period in which the individual:

  • was an officer or a director of the former employer;
  • had a controlling interest in the business of the former employer;
  • was a manager whose responsibilities included making binding financial decisions impacting the business of the former employer, and/or making binding decisions on the payment or non payment of wages by the former employer; or
  • was not dealing at arm’s length with any of these persons.

How can trustees/receivers determine if a worker is dealing at arms-length?

Individuals who are related to persons excluded from WEPP are deemed not to be dealing with them at arms-length. The trustees/receivers should indicate on the Trustee/Receiver Information Form whether, to the best of their knowledge, the employees were dealing at arm's length with persons excluded from WEPP.

Workers may be eligible if it can be demonstrated that they would have entered into a substantially similar contract of employment with the former employer had they not been related with persons excluded from WEPP. Consideration will be given to such factors as the terms and conditions of the worker’s employment, their remuneration, and the duration and nature of the work they performed. The trustees and receivers do not have to make that determination. Employees who are related to individuals excluded from WEPP should file a WEPP Supplementary Form - Additional Information Regarding your Relationship to your Employer.

What if a receiver continues to employ one or more employees during a receivership? Are those individuals eligible for the WEPP?

A condition of eligibility for the WEPP is that employment has ended for one of the reasons prescribed by regulation. These eligible reasons are set out in section 3 of the WEPP Regulations: resignation, retirement, termination or expiration of the term of employment.

If eligible wages are owed when the receiver ends the employment of the individual, the receiver is obligated to inform the wage earner of the WEPP and comply with the duties under the legislation.

It is important to note that to be eligible for termination and severance pay, workers’ employment must have ended in the eligibility period ending on the date of bankruptcy or receivership. Typically employees whose employment is terminated after the date of bankruptcy or receivership will not be entitled to termination and severance pay under the WEPP. These employees could still be entitled to compensation for wages and vacation pay.

What are the employee’s entitlements in the case of an employer subject to both a receivership and a bankruptcy?

Section 7(2) of the Wage Earner Protection Program Act (WEPPA) provides that in this case, the amount that may be paid is the greater of the amount determined under the receivership or the amount determined under the bankruptcy. In order for the most beneficial amount to be determined by Service Canada, it is necessary for both the trustee and the receiver to submit a Trustee/Receiver Information Form for each employee under the relevant bankruptcy and receivership Estate ID. Workers are also required to provide an application form for each proceeding.

If a worker is on maternity, parental, sickness or injury leave at the time of bankruptcy or receivership, are they eligible for termination and severance pay under the WEPP?

If a worker is on maternity, parental, sickness or injury leave at the time of the bankruptcy or receivership, and their employment is terminated within the six month period ending on the date of bankruptcy or receivership, they may be entitled to severance and termination pay provided that they qualify under the relevant provincial, territorial or federal employment/labour standards legislation. The employment relationship does not generally serve as a result of being on leave, thus making them eligible for the WEPP.

Is a worker eligible if they were laid off over 6 months before the bankruptcy or receivership?

There is a distinction between lay-offs and terminations. An individual who is laid-off with a right of recall may be eligible for the WEPP only when that lay-off becomes a termination. The determination of when a lay-off becomes a termination may be found in relevant provincial, territorial or federal employment/labour standards legislation, in a relevant collective agreement or employment contract. It may also be triggered by law by a bankruptcy or a receivership.

Once a termination date is determined for a laid-off employee, if that termination date falls within the six month period ending on the date of bankruptcy or receivership, the individual may be entitled to eligible wages under the WEPP.

When are employees entitled to termination and severance pay?

If the workers’ employment ended during the eligibility period they may be entitled to termination and severance pay, up to the WEPP maximum payment. The eligibility period starts six months before a restructuring event and ends on the date of bankrupcty or receivership. Should the employer not go through restructuring, the eligibility period is the six-month period ending on the date of bankruptcy or receivership.

Amounts will be determined in accordance with the former employee’s collective agreement or applicable provincial, territorial or federal labour/employment standards legislation or employment contract.

How is severance and termination pay calculated?

As per section 21(1)(b) of the WEPP Act, trustees and receivers shall determine the amount of eligible wages owing to each worker; severance and termination pay are included in the definition of eligible wages.

Applicable provincial, territorial or federal labour standards legislation governs the minimum amount of termination and severance pay which is due to employees. Severance pay entitlement may also be set out in employment contracts or collective agreements. Trustees and receivers are encouraged to consult with federal, provincial or territorial labour employment standards authorities, the employee, the union or other relevant partners to make a correct assessment.

Is the vacation pay entitlement under the WEPP restricted to vacation pay accrued in the eligibility period?

Yes. For example, where an employee is eligible for two weeks of vacation per year (i.e. 10 days), the amount that an applicant could receive in respect of vacation pay under the WEPP would be one week (or 5 days) in a case where the WEPP eligibility period is six months and the applicant was accruing vacation pay for that entire period.

Also, where a company’s policy states that employees accumulate 10% of wages annually for vacation pay, the employees would be eligible to receive up to 5% of his or her wages for vacation pay under the WEPP in a case where the WEPP eligibility period is six months and the applicant was accruing vacation pay for that entire period.


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Online Forms and Administration

Note: Service Canada strongly encourages trustees, receivers and applicants to file online as this greatly assists in expediting Wage Earner Protection Program (WEPP) process and minimizes delays due to missing or incorrect information.

How do trustees/receivers register to use the online Trustee/Receiver Information Form?

To register to use the online Trustee/Receiver Information Form, complete the Wage Earner Protection Program Trustee / Receiver Authentication form.

Which license number should trustees/receivers use when registering; personal or corporate?

Trustees/receivers should use their personal license number to submit the Trustee/Receiver Information Forms.

Will the trustees/receivers have to register every time they file a form on line?

No, trustees/receivers need only register once to use the online system. In the event of a registration/authentication failure, Service Canada will contact the trustee/receiver to advise of the actions which must be completed to successfully register. This could include updating the trustee/receiver information on the Office of Superintendent of Bankruptcy Trustee directory.

Why do trustees/receivers have to mail a signed paper copy of the Trustee/Receiver Terms and Conditions of Use document to use the online form?

The Trustee/Receiver Terms and Conditions of Use outlines the terms and conditions for use of the secure Web site and for submission of a Trustee/Receiver Information Form.  

When Service Canada receives the signed copy of the Terms and Conditions of Use, the trustee/receiver will receive instructions for accessing the secure site by e-mail. The instructions will be sent to the e-mail address supplied by the trustee/receiver on the Registration Form.

Note: Electronic signatures are not accepted – The signed Terms and Conditions of Use form will only be accepted when received via mail at the following address:

WEPP Processing Centre
P.O. Box 5900
Cornwall ON  K6H 6J6

How do trustees/receivers submit a Trustee/Receiver Information Form on line?

When Service Canada receives the signed copy of the Terms and Conditions of Use document, a link to the secure site will be sent to trustee/receiver via the e-mail address submitted on the Registration Form.

A Trustee/Receiver Information Form must be provided to Service Canada (and copy to the employee) for each employee owed eligible wages under bankruptcies and/or receiverships for which trustees/receivers are responsible. In order to assist trustees/receivers to provide employees owed eligible wages a copy of the form, the online Trustee/Receiver Information Form may be printed upon completion. If trustees/receivers do not print the summary page, there is no way to retrieve this information. Also, no partially completed forms can be saved.

To submit Trustee/Receiver Information Forms, visit the secure Web site and enter the required information. This includes the following:

  1. Trustee/Receiver Information:
    • Name, address, trustee license number, name of contact person, telephone number, communication preference (English or French).
  2. Information about the Bankrupt/Insolvent Business:
    • Business or operating name, address, company’s Canada Revenue Agency business number, date of company’s bankruptcy (if applicable), Estate ID (is required for both bankruptcies and receiverships), date that the employer became subject to a receivership (if applicable).
  3. Employee Information:
    • Name, social insurance number, whether a proof of claim has been filed, job title, date of termination of employment, payroll reference number, employee status as a director or manager, previous payments made to the employee and detail regarding the unpaid eligible wages.

Do not bookmark the form itself as the URL for the form contains a session ID which will not allow trustees/receivers to access the form again. Please use the e-mail Service Canada sent you to access the form.

What should trustees/receivers do if they cannot submit completed Trustee/Receiver Information Forms by the 45 day deadline?

Trustees/Receivers must provide the completed Trustee/Receiver Information Form to Service Canada in the prescribed manner within 45 days of the bankruptcy or from the first day on which there was a receiver in relation to the former employer. Where required, trustees/receivers may contact Service Canada’s WEPP Processing centre toll-free at 1-866-683-6516 (TTY: 1-800-926-9105) to request an extension. Extensions may be granted in certain circumstances.

Note: In the case of missing information, it is strongly recommended that the trustee/receiver request an extension rather than submitting an incomplete form followed by amended versions.

What should trustees/receivers do if they need to amend a Trustee/Receiver Information Form which they previously submitted?

In the event a Trustee/Receiver Information Form submitted contains an error, or the information provided has been amended, trustees/receivers should submit an amendment to the original form through the online system. When submitting the new or updated information, trustees/receivers must be sure to indicate that the form is amended. This will ensure that Service Canada is alerted to the change in information and will action the request accordingly.

How can trustees/receivers retrieve a Trustee/Receiver Information Form?

At the present time, trustees/receivers cannot retrieve a Trustee/Receiver Information Form once the electronic session is closed. It is suggested that they print the summary page of the form for their records. Service Canada continues to work on a system to improve this process.

Can there be a single application form for a group of workers?

No process exists under the WEPP for a third party to file one WEPP application on behalf of a group of employees. Each worker must submit a separate WEPP application.


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Trustee/Receiver Duties

What role do the trustees and receivers have in the Wage Earner Protection Program (WEPP)?

As legislated by section 21 of the Wage Earner Protection Program Act (WEPP Act) and sections 15 and 16 of the Wage Earner Protection Program Regulations (WEPP Regulations), trustees and receivers have the responsibility to:

  • identify wage earners that are owed eligible wages;
  • determine the amount of eligible wages owed to each wage earner;
  • inform wage earners of the existence of the WEPP, for example by directing them to the online application on Service Canada’s Web site, and informing them of the conditions under which payments may be made;
  • comply with any directions issued by the Minister relating to administering the WEPP Act;
  • provide Service Canada and wage earners with the information necessary to establish eligibility for payment within 45 days from the date of bankruptcy or receivership; and
  • inform the Minister of when the trustee is discharged or the receiver completes their duties.

Note: It is not necessary for trustees and receivers to send Service Canada a copy of the proof of claim document.

What information is a trustee/receiver obligated to give eligible wage earners?

According to the WEPP Regulations (section 16), trustees and receivers must:

  • provide each eligible wage earner with the date of bankruptcy or receivership;
  • inform them of their requirement to submit a proof of claim for eligible wages owing;
  • provide them with a copy of information that they provided to the Minister and a WEPP application form (or directions on where they can obtain a WEPP application form, e.g. link to the Service Canada Web site).

Trustees and receivers may also wish to send a WEPP pamphlet to applicants.

If there are no eligible wages owing (vacation, wages, termination or severance pay), or if the employee is reimbursed for all wages owing or up to the current WEPP maximum, are trustees and receivers still compelled to fulfill their mandated duties?

Where the full entitlement to eligible wages is paid to the wage earner, trustees and receivers are not obliged to perform duties under the WEPP Act and the WEPP Regulations, including filing a Trustee/Receiver Information Form. In such cases, the wage earner no longer has an unpaid eligible wage claim.

Where the trustee/receiver pays the employee wages owing up to the WEPP maximum cap of four times the maximum weekly insurable earnings under the Employment Insurance Act, it is not necessary for the trustee/receiver to file a Trustee/Receiver Information Form. Any amount paid after the date of bankrupcty or receivership is offset against the maximum WEPP payment. Therefore, if the WEPP maximum is already paid by the trustee/receiver, the applicant would be ineligible for a further WEPP payment.

Where the amount is paid only in part, the trustee or receiver is obligated to perform his or her duties under the WEPP Act and the WEPP Regulations.

How can trustees/receivers inform wage earners of the existence of the WEPP?

Trustees/receivers may request informative pamphlets about the WEPP to distribute to workers. They can also visit the Wage Earner Protection Program page of this Web site for more information.

Is it permitted to file one Trustee/Receiver Information Form for multiple individuals?

The WEPP does not allow for omnibus claims. An individual Trustee/Receiver Information Form must be filed for each applicant.

What happens if a trustee or receiver does not have access to an employer's payroll records or they are incomplete?

A trustee or receiver is expected to use "due diligence" in performing the duties under the legislation (s. 38(4) WEPP Act). In other words, all reasonable efforts must be made to provide the information required. Problems with incomplete or unavailable information will be dealt with on a case by case basis. 

Trustees and receivers are encouraged to contact Service Canada if there are issues which make it difficult to gather the required information within the timeframe set in the legislation.

What are the requirements of payroll officials to provide information to trustees and receivers?

Persons in possession of payroll records are required by section 17 of the WEPP Regulations to provide information within 10 days after the day on which they receive the request from the trustee or receiver. If they are unable to comply within that period, they may request an extension from the Minister before the end of the 10 days. A copy of the request must be sent to the trustee or receiver. If the person in possession of the records fails to comply, he or she may be prosecuted under paragraph 38(1)(d) and subsection 38(2) of the WEPP Act.

Are trustees and receivers responsible for making the determination of whether an individual is an "excluded manager"?

No. The Minister will make that decision upon receipt of all information from the trustee or receiver as required by section 15 of the WEPP Regulations. However, the Trustee/Receiver Information Form requests that the trustee or receiver indicate whether the individual is an excluded manager. If the trustee is aware that the employee occupied a managerial position whose responsibilities included making binding financial decisions affecting the business of the former employer or decisions with respect to the payment or non-payment of wages we ask that it be indicated on the Trustee/Receiver Information Form.

Note: The word "manager" in the employee’s job title does not necessarily make that person an excluded manager under the WEPP.

If a person is a temporary foreign worker and possesses a 900 series social insurance number (SIN), are trustees/receivers required to verify that they were legally working in Canada?

An employer is responsible for ensuring that a worker's 900 series SIN has not expired and that the worker was entitled to work in Canada when the work was performed. In the case of the WEPP, the trustee/receiver must assure himself or herself that the WEPP claim is a valid one from someone working with a valid 900 series SIN and entitled to work in Canada at the time the work was performed.


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WEPP Reimbursement and the Super-Priority

How do trustees/receivers reimburse the Government of Canada for Wage Earner Protection Program (WEPP) payments?

When a payment is issued to a WEPP applicant, Service Canada will issue a detailed letter to the applicant, with a copy to the trustee or receiver, outlining the amounts of the WEPP payment.

Trustees/receivers will also receive a Monthly Statement of Account from Service Canada which will provide the total amount paid to applicants, per bankruptcy/receivership. If trustees/receivers have any questions concerning the information shown on the Monthly Statement of Account or matters related to WEPP dividend payments, they should call Service Canada’s dedicated WEPP information service at 1-866-683-6516 (TTY: 1-800-926-9105).

Information with respect to reimbursement can be found on our page Where do trustees/receivers send their WEPP dividend payments?


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Proof of Claim

Is the trustee or receiver obliged to pursue individuals to require them to file proofs of claim?

Trustees and receivers are required to inform unpaid wage earners of the existence of the Wage Earner Protection Program (WEPP) (under paragraph 21(1)(c) of the WEPP Act) and are required to inform them of their obligation to file a proof of claim (under paragraph 16(1)(b) of the WEPP Regulations). They are also required to inform the Minister whether or not the individual has submitted a proof of claim (under paragraph 15(1)(d) of the WEPP Regulations).

It is the responsibility of the individual to submit his or her proof of claim to the receiver or trustee, and submitting the proof of claim is necessary before the individual’s application for payment can be completed.

Are wage earners required to file a proof of claim with the receiver in the case of a receivership?

Yes. With the coming-into-force of the new limited super-priority for wage claims, receivers are now required to accept proofs of claim (see subsection 81.4(8) of the Bankruptcy and Insolvency Act (BIA)). Moreover, submitting a proof of claim to the receiver is required before an applicant can complete his or her application for WEPP benefits so that the Government of Canada can pursue recovery of WEPP payments through the receivership.

Does the Government of Canada have to file a proof of claim with the trustee/receiver?

The Government of Canada will not file a proof of claim with trustees and receivers as there is already a valid proof of claim filed by the applicant. Section 36 of the WEPP Act provides that if a payment is made under the Act to an individual in respect of unpaid eligible wages, the Government of Canada is subrogated to any rights the individual may have in respect of unpaid eligible wages against the bankrupt or insolvent employer and to a director to the extent of the amount of the WEPP payment. The individuals’ rights are set out in the proof of claim he or she has filed with the trustee/receiver.

Can a single proof of claim be filed for a group of workers?

Under the Bankruptcy and Insolvency Act (BIA) it is possible for a single proof of claim to be filed on behalf of a group of workers. As long as a valid proof of claim has been submitted and accepted under the BIA, the individual WEPP applications can be processed.

It is important to note, however, that each individual worker must submit a WEPP application. There is no provision under the WEPP Act for a single WEPP application to be filed on behalf of a group of workers. 


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WEPP Payments

How will trustees/receivers know when Service Canada has paid a Wage Earner Protection Program (WEPP) claim?

When a payment is issued to a WEPP applicant, Service Canada issues a detailed letter outlining the amount of the payment. The trustee/receiver who submitted the Trustee/Receiver Information Form supporting the application will receive a copy of this letter. Trustees and receivers will also receive a Monthly Statement of Account from Service Canada. The Monthly Statement of Account provides a summary of accounts that represents the payments made to WEPP applicants.

It is important to note, however, that the trustee/receiver will not be notified if the worker was not issued a WEPP payment, if the worker did not apply for the WEPP, or if the application was denied.

How is the 6.82% offset applied to WEPP payments?

The 6.82% reduction prescribed by the WEPP Regulations applied to WEPP payments to ensure that wage earners' WEPP payments are consistent with the net amount they would have ordinarily been paid by their employer.

The reduction does not represent amounts that were remitted for EI and the Canada Pension Plan on behalf of the employee; therefore, no T4A will be issued for that reduction.

Are WEPP payments subject to income tax?

Income tax is not being deducted directly from WEPP payments. However, individuals will be informed by Service Canada that they are required to report their WEPP payment as taxable income on their annual tax return. Service Canada will also issue a T4A slip to WEPP recipients.


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Review and Appeal

What are the grounds for a review and how does the process work?

Sections 11 to 13 of the Wage Earner Protection Program (WEPP) Act and sections 11 and 12 of the WEPP Regulations outline the review process. If an applicant disagrees with Service Canada’s decision regarding his or her eligibility, he or she has the right to request a review by the Minister.

The grounds for a review include eligibility or ineligibility, including the amount paid. The request must be made in writing within 30 days after the day on which the applicant is informed of the eligibility decision by Service Canada by completing the Request for Review by the Minister Form. In requesting a review, an applicant is permitted to submit new information that could impact the decision.

A review by the Minister may require that a trustee or receiver be contacted for original documentation, information or clarification. The trustee or receiver will be copied on the initial review acknowledgement letter to the applicant.

How does the appeal process work?

Sections 14 to 20 of the WEPP Act and sections 13 and 14 of the WEPP Regulations outline the appeal provisions. An applicant who is not satisfied with the outcome of the review may appeal the decision, but only on a question of law or jurisdiction. An application must be submitted in writing and must specify the reasons for the appeal by completing the Notice of Appeal to Adjudicator Form. Unlike the review, no new facts or evidence can be added to the file. The applicant has 60 days from the date on which he or she is notified of the review decision to file an appeal.


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Trustee/Receiver Payment Process

How do Trustees/Receivers request a payment for duties performed under the WEPP Act?

The trustee/receiver must complete a Trustee/Receiver Claim Form. The claim form is not available online. Trustees/Receivers who wish to apply for payment must request the claim form by calling the WEPP toll free number at 1-866-683-6516 (TTY: 1-800-926-9105). The Trustee/Receiver Claim Form along with a Guide to assist in the claim process will be sent through the mail. Upon receipt of these documents, trustee/receivers are welcome to call the same WEPP Toll free number with any questions or needs they may have in completing and submitting the form to Service Canada.

Are any other forms or documents needed after the Trustee/Receiver has received payment for duties performed under the WEPP Act?

The Supplementary Trustee/Receiver Claim Form must be completed by the trustee/receiver and returned to Service Canada along with the Final Statement of Receipts and Disbursements for the estate or property.

To request a Supplementary Trustee/Receiver Claim Form or if you have questions regarding this form or require assistance, please contact the Service Canada Call Centre at: 1-866-683-6516 (TTY: 1-800-926-9105).