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EMC /P <>BDC 0 -1.235 TD [(qualifying)-11( periods.)-31( Filing)-23( will)-24( take)-51( place)-22( via)-16( a)-32( specific)-19( application)-43( process.)]TJ EMC /P <>BDC 0 -2.176 TD [(Additionally,)-21( a)-32( person)-2( who)-48( has)-35( the)-22( principal)-42( responsibility)-44( for)-9( the)-22( eligible)-6( entity\222s)-6( finances)-41( will)-24( have)-8( to)]TJ EMC /P <>BDC 0 -1.235 TD [(attest)-25( that)-38( the)-22( Canada)-27( Emergency)-2( Wage)-35( Subsidy)-31( application)-44( is)-43( complete)-2( and)-38( accurate)-47( in)-45( all)]TJ EMC /P <>BDC 0 -1.235 TD [(material)-32( respects.)]TJ EMC /P <>BDC 0 -2.176 TD [(In)-48( order)-19( to)-48( qualify)-51( for)-9( the)-22( CEWS,)-16( an)-6( eligible)-6( entity)-22( should)-54( also)-48( have)-8( had)-38( a)-32( business)-54( number)-22( before)]TJ EMC /P <>BDC 0 -1.471 TD [(March)-45( 15,)-22( 2020,)-27( for)-9( source)-58( deductions)]TJ EMC ET /P <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 0 Tw 8.6897 0 0 8.6897 243.931 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-1.187 TD [(Average)-26( of)-41( January)-5( and)-19( February)-61( 2020.)]TJ EMC /P <>BDC 0 Tw 10.5517 0 0 10.5517 60.8276 190.5518 Tm ( )Tj EMC /P <>BDC 0.016 Tw 0 -2.176 TD [(The)-42( law)-29( provides)-45( that)-38( additional)-14( qualifying)-11( \(and)-58( reference\))-31( periods)-15( could)-22( be)-6( added)-44( via)-16( regulation)]TJ EMC /P <>BDC 0 -1.235 TD [(until)-48( September)-50( 30,)-22( 2020.)]TJ EMC /H2 <>BDC /TT1 1 Tf 0 -2.176 TD [(Accounting)-29( method)]TJ EMC /P <>BDC /TT0 1 Tf T* [(The)-42( eligible)-6( entity\222s)-6( normal)-3( accounting)-46( method)-18( should)-54( be)-6( used)-8( to)-48( determine)-25( qualifying)-11( revenue.)]TJ EMC /P <>BDC 0 -1.235 TD [(Entities)-15( can)-35( calculate)-54( their)-55( revenue)-34( according)-18( to)-48( either)-28( the)-22( accrual)-12( method)-18( or)-52( cash)-6( method)-18( but)-22( not)-22( a)]TJ EMC /P <>BDC 0 -1.235 TD [(combination)-21( of)-48( both.)-11( Entities)-15( must)-9( choose)-11( an)-6( accounting)-46( method)-18( when)-22( filing)-3( their)-55( first)-36( CEWS)]TJ EMC ET endstream endobj 4 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 573 0 R/XObject 574 0 R>>/Rotate 0/StructParents 17/Type/Page/Tabs/S>> endobj 5 0 obj [19 0 R] endobj 6 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f /P <>BDC q 36 72 576 695 re W n BT 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 757.2415 Tm [(application)-43( and)-38( will)-24( have)-8( to)-48( use)-35( the)-22( same)-26( method)-18( for)-9( the)-22( whole)-35( duration)-34( of)-48( the)-22( program.)]TJ ET EMC Q BT /P <>BDC 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 734.2759 Tm [(The)-42( legislation)-25( defines)-11( qualifying)-11( revenue,)-50( for)-9( the)-22( purposes)-5( of)-48( the)-22( comparison)-8( between)-44( the)-22( prior)]TJ EMC /P <>BDC 0 -1.235 TD [(reference)-11( period)-44( and)-38( the)-22( current)-6( reference)-11( period,)-2( as)-3( \223)]TJ EMC /P <>BDC /TT1 1 Tf 24.353 0 Td [(the)-22( inflow)-32( of)-48( cash,)-22( receivables)-2( or)-52( other)]TJ EMC /P <>BDC -24.353 -1.235 Td [(consideration)-53( arising)-55( in)-45( the)-22( course)-58( of)-48( the)-22( ordinary)-35( activities)-48( of)-48( the)-22( eligible)-6( entity)-22( \227 generally)-2( from the)]TJ EMC /P <>BDC T* [(sale)-48( of)-48( goods,)-57( the)-22( rendering)-11( of)-48( services)-39( and)-38( the)-22( use)-35( by)-3( others)-44( of)-48( resources)-22( of)-48( the)-22( eligible)-6( entity)-22( \227)]TJ EMC /P <>BDC 0 -1.471 TD [(in)-45( Canada)-27( in)-45( the)-22( particular)-6( period)]TJ EMC /P <>BDC /TT0 1 Tf 0 Tw 15 0 Td (\224)Tj EMC ET /P <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 8.6897 0 0 8.6897 222.8276 683.3794 Tm (9)Tj ET /CS1 CS 0 0 1 SCN 0.621 w q 1 0 0 1 222.8276 682.7587 cm 0 0 m 4.966 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 10.5517 0 0 10.5517 227.7931 679.6553 Tm (.)Tj EMC /P <>BDC 0.016 Tw -15.824 -2.176 Td [(Revenue)-57( must)-9( be)-6( gained)-57( from business)-54( conducted)-33( in)-45( Canada)-27( and)-38( arise)-9( from arm\222s)-27( length)-41( sources.)]TJ EMC /P <>BDC 0 -2.176 TD [(Extraordinary)-54( items)-23( and)-38( sums)-23( obtained)-46( or)-52( derived)-15( from a)-32( non)-38(-)-20(arm\222s)-27( length)-41( person)-2( or)-52( partnership)-57( are)]TJ EMC /P <>BDC 0 -1.235 TD [(excluded)-57( from the)-22( computation)-24( of)-48( revenue.)]TJ EMC /P <>BDC 0 -2.176 TD [(Non)-48(-)-20(resident)-31( entities)-8( are)-26( not)-22( eligible)-6( for)-9( the)-22( CEWS unless)-51( they)-51( are)-26( taxable)-11( in)-45( Canada.)-44( Revenue)]TJ EMC /P <>BDC 0 -1.235 TD [(from sales)-19( or)-52( transfers)-51( between)-44( non)-38(-)-20(arm\222s)-27( length)-41( persons)-31( are)-25( excluded.)-14( An)-12( exception)-14( to)-48( this)]TJ EMC /P <>BDC 0 -1.235 TD [(principle)-42( may)-52( apply)-22( to)-48( certain)-58( holding)-11( corporations.)]TJ EMC /P <>BDC 0 -2.176 TD [(The)-42( amount)-18( of)-48( the)-22( Canada)-27( Emergency)-2( Wage)-35( Subsidy)-31( received)-44( for)-9( a)-32( qualifying)-11( period)-45( is)-43( not)]TJ EMC /P <>BDC 0 -1.235 TD [(included)-41( in)-45( the)-22( calculation)-41( of)-48( eligible)-6( revenue)-34( for)-9( the)-22( subsequent)-6( qualifying)-11( period,)-2( of)-48( course.)]TJ EMC /P <>BDC 0 -2.176 TD [(However,)-12( amounts)-47( received)-44( pursuant)-50( to)-48( the)-22( CEWS will)-24( reduce)-2( other)-15( incentives)-25( under)-31( tax)-19( legislation,)]TJ EMC /P <>BDC 0 -1.235 TD [(like)-29( the)-22( SR&ED)-26( tax)-19( incentive)-54( program.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 464.276 Tm [(Registered)-22( charities)-27( and)-11( non)-10(-)-24(profit)-27( organizations)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 434.4828 Tm [(For)-29( registered)-25( charities,)-58( non)-38(-)-20(profit)-12( organizations,)-10( labour)-44( organizations,)-10( non)-38(-)-20(profit)-12( organizations)-53( for)]TJ EMC /P <>BDC 0 -1.235 TD [(scientific)-48( research)-51( and)-38( experimental)-41( development,)-56( agricultural)-51( organizations,)-10( board)-31( of)-48( trades)-44( and)]TJ EMC /P <>BDC 0 -1.235 TD [(chambers)-22( of)-48( commerce,)-55( the)-22( computation)-24( of)-48( revenue)-34( must)-9( include)-8( amounts)-47( received)-44( during)-45( its)]TJ EMC /P <>BDC 0 -1.235 TD [(normal)-3( activities,)-6( which)-32( includes)-38( gifts)-48( and)-38( membership)-28( fees.)-8( These)-44( entities)-8( will)-24( be)-6( authorized)-37( to)]TJ EMC /P <>BDC T* [(choose)-11( whether)-31( or)-52( not)-22( to)-48( include)-8( funds)-25( received)-44( from government.)-30( Once)-22( chosen,)-27( an)-6( accounting)]TJ EMC /P <>BDC 0 -1.235 TD [(method)-18( must)-9( be)-6( applied)-11( for)-9( the)-22( whole)-35( duration)-34( of)-48( the)-22( program.)]TJ EMC /H2 <>BDC /TT2 1 Tf 0 -2.176 TD [(Computation)-10( of)-56( qualifying)-42( revenue)]TJ EMC /P <>BDC /TT0 1 Tf T* [(The)-42( calculation)-41( of)-48( qualifying)-11( revenue)-34( should)-54( normally)-45( be)-6( done)-11( entity)-22( by)-3( entity.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 288.0001 Tm [(Consolidated)-21( financial)-10( statements)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 258.207 Tm [(However,)-12( for)-9( an)-6( entity)-22( that)-38( is)-43( a)-32( part)-42( of)-48( a)-32( group)-31( of)-48( eligible)-6( entities)-8( that)-38( normally)-46( prepare)-25( consolidated)]TJ EMC /P <>BDC 0 -1.235 TD [(financial)-38( statements,)-7( each)-8( member)-39( of)-48( this)-32( group)-31( may)-52( determine)-25( its qualifying)-11( revenue)-34( separately)-34( if)-29( it)]TJ EMC /P <>BDC 0 -1.235 TD [(normally)-45( does)-8( so.)]TJ EMC /P <>BDC 0 -2.176 TD [(Also,)-12( each)-8( entity)-22( of)-48( an)-6( affiliated)-41( group)-31( can)-35( make)-26( an)-6( election)-25( to)-48( establish)-54( its qualifying)-11( revenue)-34( on)-6( an)]TJ EMC /P <>BDC 0 -1.235 TD [(individual)-8( basis.)-35( For)-29( such)-6( an)-6( election)-25( to)-48( be)-6( valid,)-19( every)-25( entity)-22( of)-48( the)-22( affiliated)-41( group)-31( must)-9( elect)-6( to)]TJ EMC /P <>BDC T* [(establish)-54( its revenue)-34( on)-6( an)-6( individual)-8( basis.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 147.7243 Tm [(Joint)-31( ventures)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 117.9312 Tm [(The)-42( ITA)-32( allows)-45( for)-9( a)-32( flow)-46(-)-20(through)-21( mechanism)-6( for)-9( participants)-5( of)-48( a)-32( joint)-48( venture)-18( qualifying)-11( as)-3( an)]TJ EMC /P <>BDC T* [(eligible)-6( entity)-22( even)-8( if)-29( this)-32( joint)-48( venture)-18( is)-43( otherwise)-15( considered)-50( distinct)-6( from its members:)-26( If)-32( all)-59( of)-48( the)]TJ EMC /P <>BDC 0 -1.235 TD [(interests)-44( in)-46( an)-6( eligible)-6( entity)-22( are)-26( owned)-54( by)-3( participants)-5( in)-45( a)-32( joint)-48( venture)-18( and)-38( all)-59( or)-52( substantially)-27( all)]TJ EMC /P <>BDC 0 -1.235 TD [(\(meaning)-8( 90%)-58( or)-52( more\))-36( of)-48( the)-22( qualifying)-11( revenue)-34( of)-48( the)-22( eligible)-6( entity)-22( for)-9( a)-32( qualifying)-11( period)-44( is)-43( in)]TJ EMC ET endstream endobj 7 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 597 0 R/XObject 598 0 R>>/Rotate 0/StructParents 22/Type/Page/Tabs/S>> endobj 8 0 obj [22 0 R 21 0 R 20 0 R] endobj 9 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f /P <>BDC q 36 72 576 695 re W n BT 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 757.2413 Tm [(respect)-15( of)-48( the)-22( joint)-48( venture,)-34( then)-54( the)-22( eligible)-6( entity)-22( may)-52( use)-35( the)-22( qualifying)-11( revenues)-5( of)-48( the)-22( joint)]TJ ET EMC Q BT /P <>BDC 0 scn /TT0 1 Tf 10.5517 0 0 10.5517 60.8276 744.2068 Tm (venture.)Tj EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 708.8276 Tm [(Holding)-3( companies)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 679.0344 Tm [(A)-39( joint)-48( election)-24( may)-52( also)-48( be)-6( filed)-48( in)-45( cases)-35( where)-42( all)-59( or)-52( substantially)-27( all)-59( \(meaning)-8( 90%)-58( or)-52( more\))-36( of)-48( an)]TJ EMC /P <>BDC 0 -1.235 TD [(eligible)-6( entity\222s)-6( revenue)-34( arises)-39( from one)-38( or)-52( several)-12( non)-38(-)-20(arm\222s)-27( length)-41( persons)-31( or)-52( partnerships.)]TJ EMC /P <>BDC 0 -2.176 TD [(This)-52( mechanism)-6( is)-43( mainly)-52( aimed)-42( at)-48( holding)-11( companies)-47( providing)-2( services)-39( to)-48( other)-15( entities)-8( in)-45( a)]TJ EMC /P <>BDC 0 -1.235 TD [(related)-2( group)-31( and)-38( whose)-51( revenue)-34( should)-54( otherwise)-15( be)-6( excluded)-57( pursuant)-50( to)-48( the)-22( \223non)-58(-)-20(arm\222s)-27( length)]TJ EMC /P <>BDC 0 -1.235 TD [(source\224)-19( criterion.)-48( A)-39( formula)-19( is)-43( provided)-47( for)-9( in)-45( the)-22( ITA,)-48( containing)-30( several)-12( presumptions)-57( in)-45( order)-19( to)]TJ EMC /P <>BDC T* [(consider)-44( transactions)-21( with)-46( Canadian)-14( and)-38( foreign)-2( entities.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 568.5517 Tm [(Deeming)-35( provision)-35( for)-11( subsequent)-8( reference)-26( period)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 538.7586 Tm [(Qualifying)-25( entities)-8( must)-9( file)-16( a)-32( new)-48( application)-43( for)-9( )]TJ EMC ET /P <>BDC BT /TT0 1 Tf 0 Tw 10.5517 0 0 10.5517 292.3448 538.7586 Tm (each)Tj ET /CS0 CS 0 SCN 0.621 w q 1 0 0 1 292.3448 538.1379 cm 0 0 m 22.966 0 l S Q EMC BT /P <>BDC /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 315.3103 538.7586 Tm [( qualifying)-11( period.)-2( The)-42( Canada)-27( Emergency)]TJ EMC /P <>BDC -24.118 -1.235 Td [(Wage)-35( Subsidy)-31( will)-24( be)-6( paid)-51( monthly)-28( by)-3( cheque)-14( or)-52( direct)-26( deposit.)]TJ EMC /P <>BDC 0 -2.176 TD [(A)-39( deeming)-47( rule)-39( is)-43( provided)-47( for)-9( in)-45( the)-22( ITA.)-48( When)-35( an)-6( eligible)-6( entity)-22( meets)-42( the)-22( qualifying)-11( revenue)]TJ EMC /P <>BDC 0 -1.235 TD [(criteria)-59( for)-9( a)-32( qualifying)-11( period,)-2( a)-32( provision)-58( found)-27( in)-45( subsection)-44( 127\(9\))-51( of)-48( the)-22( ITA)-32( deems)-58( the)-22( eligible)]TJ EMC /P <>BDC 0 -1.235 TD [(entity)-22( to)-48( have)-8( met)-39( the)-22( qualifying)-11( revenue)-34( criteria)-59( for)-9( the)-22( immediately)-19( following)-51( qualifying)-11( periods.)]TJ EMC /P <>BDC 0 -2.176 TD [(In)-48( other)-15( words,)-55( if)-29( for)-9( the)-22( qualifying)-11( period)-44( of)-48( March)-45( 15)-6( to)-48( April)-59( 11,)-22( 2020,)-27( the)-22( entity)-22( has)-35( demonstrated)]TJ EMC /P <>BDC 0 -1.235 TD [(and)-38( attested)-30( to)-48( a)-32( reduction)-5( of)-48( 30%)-58( of)-48( its revenue,)-50( the)-22( entity)-22( will)-24( be)-6( deemed)-34( to)-48( satisfy)-48( this)-32( condition)]TJ EMC /P <>BDC 0 -1.235 TD [(for)-9( the)-22( next)-51( qualifying)-11( period)-45( of)-48( April)-59( 12)-6( to)-48( May)-52( 9,)-48( 2020.)]TJ EMC /H2 <>BDC /TT1 1 Tf 0 -2.176 TD [(Eligible)-31( employees)]TJ EMC /P <>BDC /TT0 1 Tf T* [(Pursuant)-57( to)-48( subsection)-43( 127\(1\))-51( of)-48( the)-22( ITA,)-48( an)-6( eligible)-6( employee)-18( is)-43( an)-6( individual)-8( who)-48( has)-35( been)]TJ EMC /P <>BDC 0 -1.235 TD [(employed)-18( in)-46( Canada)-27( by)-3( an)-6( eligible)-6( entity)-22( during)-45( a)-32( qualifying)-11( period)-45( and)-38( who)-48( has)-35( not)-22( been)-11( without)]TJ EMC /P <>BDC 0 -1.235 TD [(remuneration)-50( for)-9( a)-32( period)-44( of)-48( fourteen)-37( \(14\))-45( or)-52( more)-16( consecutive)-14( days)-6( during)-45( this)-32( qualifying)-11( period.)]TJ EMC /H2 <>BDC /TT1 1 Tf 0 -2.176 TD [(Eligible)-31( remuneration)]TJ EMC /P <>BDC /TT0 1 Tf T* [(Eligible)-12( remuneration)-50( for)-9( the)-22( purposes)-5( of)-48( the)-22( CEWS includes)-38( wages,)-8( salaries)-26( and)-38( other)]TJ EMC /P <>BDC 0 Tw 0 -1.471 TD (remuneration)Tj EMC ET /P <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 8.6897 0 0 8.6897 123.5172 297.931 Tm (10)Tj ET /CS1 CS 0 0 1 SCN q 1 0 0 1 123.5172 297.3103 cm 0 0 m 9.931 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 133.4483 294.2069 Tm [(.)-16( In)-48( addition,)-43( professional)-21( fees,)-8( commissions)-45( and)-38( other)-15( amounts)-47( for)-9( services)-39( provided)]TJ EMC /P <>BDC -6.882 -1.471 Td [(are)-26( eligible)]TJ EMC ET /P <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 0 Tw 8.6897 0 0 8.6897 112.3448 282.4138 Tm (11)Tj ET q 1 0 0 1 112.3448 281.793 cm 0 0 m 9.931 0 l S Q EMC BT /P <>BDC /CS0 cs 0 scn /TT0 1 Tf 10.5517 0 0 10.5517 122.2759 278.6896 Tm (.)Tj EMC /P <>BDC 0.016 Tw -5.824 -2.176 Td [(The)-42( following)-51( forms)-29( of)-48( remuneration)-50( are)-26( excluded:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 234 Tm [(Retirement)-39( allowances;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Amounts)-54( deemed)-30( to)-23( have)-46( been)-62( received)-7( by)-15( the)-39( eligible)-31( employee)-22( as)-15( a)-15( benefit)-69( under)-14( or)-40( because)-6( of)-23( a)-15( stock)-23(-)-24(option)]TJ EMC /LBody <>BDC 0 Tw 0 -1.5 TD (plan)Tj EMC ET /P <>BDC BT /CS1 cs 0 0 1 scn /TT0 1 Tf 7.4483 0 0 7.4483 102.4138 213.5172 Tm (12)Tj ET q 1 0 0 1 102.4138 212.8965 cm 0 0 m 8.69 0 l S Q EMC BT /LBody <>BDC /CS0 cs 0 scn /TT0 1 Tf 8.6897 0 0 8.6897 111.1034 210.4138 Tm (;)Tj EMC /LBody <>BDC 0.008 Tw -2.929 -1.214 Td [(Any)-63( amount)-22( received)-7( that)-46( can)-31( reasonably)-38( be)-31( expected)-13( to)-23( be)-31( paid)-38( or)-39( returned,)-69( directly)-47( or)-40( indirectly,)-63( in)-8( any)-31( manner)]TJ EMC /LBody <>BDC 0 -1.214 TD [(whatever,)-22( to)]TJ EMC /LBody <>BDC 2.857 -1.214 Td [(the)-39( eligible)-31( entity,)]TJ EMC /LBody <>BDC 0 -1.214 TD [(a)-15( person)-14( or)-40( partnership)-69( not)-39( dealing)-62( at)-23( arm\222s)-56( length)-62( with)-8( the)-39( eligible)-31( entity,)-46( or)]TJ EMC /LBody <>BDC 0 -1.214 TD [(another)-38( person)-14( or)-40( partnership)-69( at)-23( the)-39( direction)-7( of)-23( the)-39( eligible)-31( entity;)-46( and)]TJ EMC /LBody <>BDC -2.857 -1.214 Td [(Any)-63( amount)-22( paid)-39( in)-8( respect)-7( of)-23( a)-15( week)-23( in)-8( the)-38( qualifying)-62( period,)-14( if,)-8( as)-15( part)-63( of)-23( an)-31( arrangement)-45( involving)-39( the)-39( eligible)]TJ EMC /LBody <>BDC 0 -1.214 TD [(employee)-22( and)-46( the)-38( eligible)-31( entity,)]TJ EMC /LBody <>BDC 2.857 -1.214 Td [(the)-39( amount)-22( is)-64( in)-8( excess)-31( of)-23( the)-38( eligible)-31( employee\222s)-14( baseline)-62( remuneration,)]TJ EMC /LBody <>BDC T* [(after)-70( the)-39( qualifying)-62( period,)-14( the)-39( eligible)-31( employee)-22( is)-64( reasonably)-38( expected)-13( to)-23( be)-31( paid)-38( a)-15( lower)-40( weekly)-15( amount)]TJ EMC /LBody <>BDC 0 -1.214 TD [(than)-54( their)-55( baseline)-62( remuneration,)-45( and)]TJ EMC /LBody <>BDC T* [(one)-46( of)-23( the)-38( main)-47( purposes)-30( for)-47( the)-39( arrangement)-45( is)-64( to)-23( increase)-7( the)-39( amount)-22( of)-23( the)-39( CEWS.)]TJ EMC ET endstream endobj 10 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 621 0 R/XObject 622 0 R>>/Rotate 0/StructParents 29/Type/Page/Tabs/S>> endobj 11 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f /P <>BDC q 36 72 576 695 re W n BT 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 757.2415 Tm [(As)-9( such,)-22( any)-35( arrangement)-37( to)-48( improperly)-39( benefit)-57( from the)-22( CEWS will)-24( be)-6( excluded)-57( from eligible)]TJ ET EMC Q BT /P <>BDC 0 scn /TT0 1 Tf 10.5517 0 0 10.5517 60.8276 744.207 Tm (remuneration.)Tj EMC /P <>BDC 0.016 Tw 0 -2.176 TD [(For)-29( the)-22( purposes)-5( of)-48( the)-22( Canada)-27( Emergency)-2( Wage)-35( Subsidy,)-47( eligible)-6( remuneration)-50( is)-43( computed)-21( using)]TJ EMC /P <>BDC 0 -1.235 TD [(the)-22( average)-34( weekly)-3( remuneration)-50( paid)-51( to)-48( an)-6( eligible)-6( employee)-18( between)-43( January)-31( 1)-32( and)-38( March)-45( 15,)]TJ EMC /P <>BDC 0 -1.235 TD [(2020,)-27( inclusively)-32( \(the)-42( \223baseline)-2( remuneration\224\).)-47( An)-12( exclusion)-8( is)-43( provided)-47( for)-9( any)-35( period)-44( of)-48( seven)-38( \(7\))]TJ EMC /P <>BDC 0 -1.235 TD [(days)-6( during)-44( which)-32( the)-22( eligible)-6( employee)-18( has)-35( not)-22( received)-44( any)-35( remuneration.)]TJ EMC /P <>BDC 0 -2.176 TD [(There)-35( is)-43( no)-6( limit)-47( to)-48( the)-22( total)-51( amount)-18( of)-48( CEWS that)-38( an)-6( entity)-22( might)-25( claim.)-36( The)-42( CEWS applies)-8( to)-48( the)]TJ EMC /P <>BDC 0 -1.235 TD [(first)-36( $58,700)-33( of)-48( annual)-57( salary)-39( paid)-51( to)-48( each)-8( eligible)-6( employee,)-34( computed)-21( employee)-18( by)-3( employee.)]TJ EMC /P <>BDC 0 -2.176 TD [(Under)-42( subsection)-43( 125.7\(2\))-41( of)-48( the)-22( ITA,)-48( the)-22( CEWS is)-43( equal)-25( to)-48( the)-22( greater)-8( of)-48( the)-22( following)-51( amounts:)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 601.4484 Tm [(100%)-14( of)-23( remuneration)-38( paid,)-46( up)-31( to)-23( the)-39( lesser)-47( of)-23( the)-39( following)-39( amounts:)]TJ EMC /LBody <>BDC 2.857 -1.214 Td [(75%)-70( of)-23( the)-39( average)-30( weekly)-15( remuneration)-38( that)-46( the)-39( employee)-22( received)-7( before)-22( March)-8( 15,)-39( 2020;)-69( and)]TJ EMC /LBody <>BDC 0 -1.214 TD [(75%)-70( of)-23( weekly)-15( remuneration)-37( paid,)-46( up)-31( to)-23( $847)-62( per)-55( week.)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 17.3793 0 0 17.3793 60.8276 546.207 Tm [(Employees)-18( not)-3( dealing)-26( at)-23( arm\222s)-20( length)-26( with)-8( the)-3( eligible)-31( entity)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 516.4139 Tm [(If)-32( an)-6( eligible)-6( employee)-18( is)-43( not)-22( dealing)-11( at)-48( arm\222s)-27( length)-41( with)-45( the)-22( eligible)-6( entity)-22( and)-38( he)-6( or)-52( she)-35( has)-35( )]TJ EMC ET /P <>BDC BT /TT0 1 Tf 0 Tw 10.5517 0 0 10.5517 505.2414 516.4139 Tm (not)Tj ET /CS0 CS 0 SCN 0.621 w q 1 0 0 1 505.2414 515.7932 cm 0 0 m 14.897 0 l S Q EMC BT /P <>BDC /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 503.3795 Tm [(received)-44( eligible)-6( remuneration)-50( before)-47( March)-46( 15,)-22( 2020,)-27( he)-6( or)-52( she)-35( will)-24( not)-22( be)-6( eligible)-6( for)-9( the)-22( CEWS.)]TJ EMC /P <>BDC 0 -1.235 TD [(Only)-3( 75%)-58( of)-48( the)-22( remuneration)-50( paid)-51( before)-47( March)-46( 15,)-22( 2020)-11( will)-24( be)-6( eligible.)-22( This)-52( is)-43( aimed)-42( at)]TJ EMC /P <>BDC 0 -1.235 TD [(preventing)-37( persons)-31( not)-22( dealing)-11( at)-48( arm\222s)-27( length)-41( from increasing)-31( their)-55( salaries)-26( after)-58( March)-45( 15,)-22( 2020)-11( to)]TJ EMC /P <>BDC 0 -1.235 TD [(increase)-44( the)-22( amount)-18( of)-48( the)-22( CEWS they)-51( would)-35( be)-6( eligible)-6( to)-48( received.)]TJ EMC /H2 <>BDC /TT1 1 Tf 0 -2.176 TD [(Example)-5( of)-56( a)-32( CEWS application)]TJ EMC /P <>BDC /TT0 1 Tf T* [(Baseline)-47( weekly)-3( remuneration)-50( )]TJ EMC /P <>BDC /TT1 1 Tf 0 Tw (between)Tj EMC /P <>BDC /TT0 1 Tf 0.016 Tw 17.824 0 Td [( January)-31( 1)-32( and)-38( March)-45( 15,)-22( 2020)-11( =)-4( $60,000)]TJ EMC /P <>BDC -17.824 -2.176 Td [(Average)-41( remuneration)-50( )]TJ EMC /P <>BDC /TT1 1 Tf 0 Tw (after)Tj EMC /P <>BDC /TT0 1 Tf 0.016 Tw 12.471 0 Td [( March)-45( 15,)-22( 2020)-11( =)-4( $60,000)]TJ EMC /P <>BDC /TT1 1 Tf -0.028 Tw 9.931 0 0 9.931 62.6897 370.5519 Tm [(%)-48( of)-56( remuneration)-47( paid)]TJ EMC /P <>BDC 19.25 0 Td [(%)-48( before)-6( March)-55( 15)]TJ EMC /P <>BDC /TT0 1 Tf 14.313 0 Td [(Greater)-47( of:)]TJ EMC /P <>BDC /TT1 1 Tf -33.563 -3.188 Td [(\(A\))-49( 100%)]TJ EMC /P <>BDC 9.625 0 Td [(\(B\))-49( 75%)]TJ EMC /P <>BDC 9.625 0 Td [(\(C\))-49( 75%)]TJ EMC /P <>BDC /TT0 1 Tf 14.313 1.75 Td [(\(A\))-42( up)-13( to)-41( the)-47( lesser)-20( of)-41( \(C\))-49( and)]TJ EMC /P <>BDC 0 Tw 0 -1.187 TD [($847)-26( )]TJ EMC /P <>BDC -0.028 Tw 0 -2.375 TD [(\(B\))-42( up)-13( to)-41( $847)]TJ EMC /P <>BDC -33.563 -1.437 Td [(Week)-6( applied)-26( for)-20( :)-34( 03/13)-60(-)-42(03/21)]TJ EMC /P <>BDC 0 Tw 0 -1.437 TD ($1,153.85)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 14.313 0 Td ($847)Tj EMC /P <>BDC -0.028 Tw -33.563 -1.437 Td [(Week)-6( applied)-26( for)-20( :)-34( 03/22)-60(-)-42(03/28)]TJ EMC /P <>BDC 0 Tw T* ($1,153.85)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 14.313 0 Td ($847)Tj EMC /P <>BDC -0.028 Tw -33.563 -1.437 Td [(Week)-6( applied)-26( for)-20( :)-34( 03/29)-60(-)-42(04/04)]TJ EMC /P <>BDC 0 Tw T* ($1,153.85)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 14.313 0 Td ($847)Tj EMC /P <>BDC -0.028 Tw -33.563 -1.438 Td [(Week)-6( applied)-26( for)-20( :)-34( 04/05)-60(-)-42(04/11)]TJ EMC /P <>BDC 0 Tw T* ($1,153.85)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 14.313 0 Td ($847)Tj EMC /P <>BDC /TT1 1 Tf -0.028 Tw -33.563 -1.437 Td [(Total)-48( CEWS for)-42( the eligible)-54( employee)]TJ EMC /P <>BDC 0 Tw 33.563 0 Td ($3,388)Tj EMC /P <>BDC /TT0 1 Tf 10.5517 0 0 10.5517 60.8276 168.8278 Tm ( )Tj EMC /P <>BDC 0.016 Tw 0 -2.176 TD [(The)-42( CEWS is)-43( equal)-25( to)-48( 73.40)-27( %)-52( of)-48( remuneration)-50( paid.)-8( The)-42( net)-22( cost)-48( for)-9( the)-22( eligible)-6( entity)-22( is)-43( 26.60%)]TJ EMC /P <>BDC 0 -1.235 TD [(\(+)-24( payroll)-55( contributions)-37( except)-54( if)-29( the)-22( employee)-18( is)-43( on)-6( leave)-22( without)-8( pay\).)]TJ EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 97.4484 Tm [(Reduction)-34( in)-8( wages)-3( after)-35( March)-8( 15)]TJ EMC ET endstream endobj 12 0 obj <>/Font<>/ProcSet[/PDF/Text]/ExtGState 645 0 R/XObject 646 0 R>>/Rotate 0/StructParents 33/Type/Page/Tabs/S>> endobj 13 0 obj <>stream /CS0 cs 1 scn 36 766.552 576 -694.552 re f /P <>BDC q 36 72 576 695 re W n BT 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 757.2415 Tm [(If)-32( the)-22( baseline)-41( remuneration)-50( of)-48( the)-22( eligible)-6( employee)-18( was)-45( $60,000)-33( prior)-59( to)-48( March)-45( 15,)-22( 2020)-11( but,)-38( by)]TJ ET EMC Q BT /P <>BDC 0 scn /TT0 1 Tf 0.016 Tw 10.5517 0 0 10.5517 60.8276 744.207 Tm [(agreement,)-1( the)-22( salary)-39( after)-58( March)-46( 15,)-22( 2020)-11( is)-43( reduced)-34( to)-48( $40,000,)-49( the)-22( CEWS would)-35( then)-54( be)-6( $769,)]TJ EMC /P <>BDC 0 Tw 0 -1.235 TD (23.)Tj EMC /P <>BDC 0.016 Tw 0 -2.176 TD [(In)-48( this)-32( example,)-2( the)-22( CEWS is)-43( equal)-25( to)-48( 100%)-31( of)-48( the)-22( remuneration)-50( paid)-51( after)-58( March)-45( 15,)-22( 2020)-11( with)-45( a)]TJ EMC /P <>BDC 0 -1.235 TD [(net)-22( cost)-48( to)-48( the)-22( eligible)-6( entity)-22( of)-48( $0.)]TJ EMC /P <>BDC /TT1 1 Tf -0.028 Tw 9.931 0 0 9.931 62.6897 670.345 Tm [(%)-48( of)-56( remuneration)-47( paid)]TJ EMC /P <>BDC 19.25 0 Td [(%)-48( before)-6( March)-55( 15)]TJ EMC /P <>BDC /TT0 1 Tf 14.313 0 Td [(Greater)-47( of:)]TJ EMC /P <>BDC /TT1 1 Tf -33.563 -3.188 Td [(\(A\))-49( 100%)]TJ EMC /P <>BDC 9.625 0 Td [(\(B\))-49( 75%)]TJ EMC /P <>BDC 9.625 0 Td [(\(C\))-49( 75%)]TJ EMC /P <>BDC /TT0 1 Tf 14.313 1.75 Td [(\(A\))-42( up)-13( to)-41( the)-47( lesser)-20( of)-41( \(C\))-49( and)]TJ EMC /P <>BDC 0 Tw 0 -1.187 TD [($847)-26( )]TJ EMC /P <>BDC -0.028 Tw 0 -2.375 TD [(\(B\))-42( up)-13( to)-41( $847)]TJ EMC /P <>BDC -33.563 -1.437 Td [(Week)-6( applied)-26( for:)-55( 03/13)-60(-)-42(03/21)]TJ EMC /P <>BDC 0 Tw 0 -1.437 TD ($769.23)Tj EMC /P <>BDC 9.625 0 Td ($576.92)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 14.313 0 Td ($769.23)Tj EMC /P <>BDC -0.028 Tw -33.563 -1.437 Td [(Week)-6( applied)-26( for:)-55( 03/22)-60(-)-42(03/28)]TJ EMC /P <>BDC 0 Tw T* ($769.23)Tj EMC /P <>BDC 9.625 0 Td ($576.92)Tj EMC /P <>BDC 9.625 0 Td ($865.38)Tj EMC /P <>BDC 14.313 0 Td ($769.23)Tj EMC /P <>BDC -0.028 Tw -33.563 -1.438 Td [(Week)-6( applied)-26( for:)-55( 03/29)-60(-)-42(04/04)]TJ EMC /P <>BDC 0 Tw 0 -1.437 TD ($769.23)Tj EMC /P <>BDC 9.625 0 Td ($576.92)Tj EMC /P <>BDC 9.625 0 Td ($854.38)Tj EMC /P <>BDC 14.313 0 Td ($769.23)Tj EMC /P <>BDC -0.028 Tw -33.563 -1.437 Td [(Week)-6( applied)-26( for:)-55( 04/05)-60(-)-42(04/11)]TJ EMC /P <>BDC 0 Tw 0 -1.438 TD ($769.23)Tj EMC /P <>BDC 9.625 0 Td ($576.92)Tj EMC /P <>BDC 9.625 0 Td ($854.38)Tj EMC /P <>BDC 14.313 0 Td ($769.23)Tj EMC /P <>BDC /TT1 1 Tf -0.028 Tw -33.563 -1.437 Td [(Total)-48( CEWS for)-42( the eligible)-54( employee)]TJ EMC /P <>BDC 0 Tw 33.563 0 Td ($3,076,92)Tj EMC /P <>BDC /TT0 1 Tf 10.5517 0 0 10.5517 60.8276 468.6208 Tm ( )Tj EMC /H3 <>BDC /CS1 cs 0.427 0.753 0.404 scn 0.008 Tw 17.3793 0 0 17.3793 60.8276 433.2415 Tm [(New)-36( Employee)]TJ EMC /P <>BDC /CS0 cs 0 scn 0.016 Tw 10.5517 0 0 10.5517 60.8276 403.4485 Tm [(Should)-5( the)-22( eligible)-6( entity)-22( hire)-39( a)-32( new)-48( employee)-18( for)-9( a)-32( salary)-39( of)-48( $40,000)-33( per)-26( year,)-12( the)-22( CEWS received)]TJ EMC /P <>BDC 0 -1.235 TD [(in)-45( respect)-15( of)-48( this)-32( employee)-18( would)-35( be)-6( equal)-24( to)-48( $576.92)-33( \(75%)-19( of)-48( remuneration)-50( paid\).)]TJ EMC /H2 <>BDC /TT1 1 Tf 0 -2.176 TD [(Payroll)-18( contributions)-23( reimbursed)-25( under)-45( certain)-15( circumstances)]TJ EMC /P <>BDC /TT0 1 Tf T* [(Certain)-12( employer)-6(-)-20(paid)-51( contributions)-37( can)-35( be)-6( reimbursed.)-15( This)-52( reimbursement)-38( would)-35( apply)-22( to)-48( the)]TJ EMC /P <>BDC 0 -1.235 TD [(entirety)-15( of)-48( employer)-6(-)-20(paid)-51( contributions)-37( in)-45( respect)-15( of)-48( eligible)-6( employees,)-5( for)-9( each)-8( week)-19( during)-44( which)]TJ EMC /P <>BDC 0 -1.235 TD [(these)-25( employees)-47( are)-25( on)-6( leave)-22( with)-45( pay)-35( and)-38( for)-9( which)-32( the)-22( entity)-22( qualifies)-38( for)-9( the)-22( CEWS regarding)]TJ EMC /P <>BDC 0 -1.235 TD [(these)-25( employees.)]TJ EMC /LBody <>BDC 0.008 Tw 8.6897 0 0 8.6897 85.6552 283.6553 Tm [(These)-7( contributions)-45( include:)]TJ EMC /LBody <>BDC 0 -1.214 TD [(Employment)-14( Insurance;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(The)-63( Canada)-69( Pension)-30( Plan;)]TJ EMC /LBody <>BDC 0 -1.214 TD [(The)-63( Qu\351bec)-69( Pension)-30( Plan;)-7( and)]TJ EMC /LBody <>BDC 0 -1.214 TD [(The)-63( Qu\351bec)-69( Parental)-62( Insurance)-38( Plan.)]TJ EMC /P <>BDC 0.016 Tw 10.5517 0 0 10.5517 60.8276 219.7243 Tm [(Eligible)-12( entities)-8( should)-54( continue)-43( to)-48( withhold)-38( and)-38( remit)-13( both)-54( employee)-18( and)-38( employer)-6( contributions)-37( as)]TJ EMC /P <>BDC 0 -1.235 TD [(usual.)-38( They)-12( will)-24( then)-54( be)-6( able)-51( to)-48( claim)-20( a)-32( reimbursement)-38( at)-48( the)-22( same)-26( time)-52( as)-3( the)-22( CEWS.)]TJ EMC /P <>BDC 0 -2.176 TD [(The)-42( Government)-27( of)-48( Canada)-27( has)-35( announced)-52( that)-38( entities)-8( benefiting)-17( from the)-22( CEWS will)-24( have)-8( to)]TJ EMC /P <>BDC 0 -1.235 TD [(demonstrate)-30( having)-54( \223done)-31( their)-55( best\224)-12( to)-48( pay)-35( the)-22( remaining)-22( 25%)-58( of)-48( wages)-51( not)-22( covered)-31( by)-3( the)-22( CEWS)]TJ EMC /P <>BDC 0 -1.235 TD [(to)-48( their)-55( employees.)-5( This)-52( criterion)-32( will)-24( be)-6( evaluated)-17( with)-45( flexibility)-45( in)-46( order)-19( to)-48( take)-51( into)-35( account)-27( the)]TJ EMC /P <>BDC T* [(financial)-38( struggles)-2( of)-48( 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