Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
You are here
Home
Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage December 2020
Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage December 2020
Policy Tabs
Summaries
Summaries
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(9) - Paragraph 125.7(9)(a)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Entity - Paragraph (c) - Subparagraph (c)(ii)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(d)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Words and Phrases
substantially all
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(a)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(b)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Employee
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Words and Phrases
joint venture
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Remuneration
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(2) - Element B
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Revenue
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity - Paragraph (f)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity - Paragraph (a)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Entity - Paragraph (d) - Subparagraph (d)(ii)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(9) - Paragraph 125.7(9)(b)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(g.5)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4.1)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Top-Up Percentage
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Base Percentage
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - General Concepts - Agency
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Baseline Remuneration
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 241 - Subsection 241(3.5)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
