CRA indicates that donations received by a registered charity generally are qualifying revenue for CEWS purposes

CRA indicated that gifts received by a registered charity generally are qualifying revenue for CEWS (wage subsidy) purposes, stating that the “fact that they are unsolicited or received to carry on a new charitable activity is not sufficient to conclude that they are extraordinary items.”

Neal Armstrong. Summary of 7 July 2021 External T.I. 2020-0848251E5 F under s. 125.7(1) – qualifying revenue – (c).