Thank you for the question.
The administration of the wage subsidy and the investigation of compliance related to it is the responsibility of the Canada Revenue Agency. The Department of Finance works on policy, preparing legislation, and the design and implementation of the wage subsidy and other income tax matters. The Canada Revenue Agency handles the investigation and would have compliance statistics.
One thing that would perhaps be a good idea to clarify is that the wage subsidy itself is based upon a reimbursement model. When an employer pays an employee wages, they get a certain per cent of that back under the wage subsidy program, assuming they qualify. By the time an applicant for the wage subsidy receives their refundable tax credit—the amount of the subsidy—they've already paid the wages to which it relates. That's the relationship between the wage subsidy and the payment of wages. Because it comes afterwards, there isn't that same question about whether or not a wage subsidy received will be spent on wages in the future.
In terms of general compliance—for example, in cases where people are making fraudulent claims—the statistics and the responsibility for enforcing that would lie with the Canada Revenue Agency.