CRA is not ruling on whether entities are excluded from CEWS access by being public institutions

In indicating that it could not provide a ruling as to whether a registered charity was excluded from being an “eligible entity” for “CEWS” (wage subsidy) purposes by virtue of being a public institution, CRA stated:

[D]ue to the large number of enquiries that our Directorate is receiving in the context of the COVID-19 pandemic, we will not be providing any advance income tax ruling regarding the qualification of a specific entity as a public institution for the purpose of the CEWS.

Neal Armstrong. Summaries of 3 June 2020 External T.I. 2020-0846831E5 under s. 125.7(1) – eligible entity – (c), and s. 149(1)(c).