CRA indicates that an eligible employer can make a CEWS claim for less than all its employees
CRA indicated that an eligible employer has the discretion to make less than the maximum (CEWS) claim under s. 125.7(2) by claiming for fewer than all of its eligible employees.
Neal Armstrong. Summary of 3 May 2021 External T.I. 2020-0850231E5 under s. 125.7(2).