CRA confirms that eligible remuneration for each qualifying period for CEWS purposes includes additional payments for vacation and sick leave pay

CRA confirmed that where mandatory vacation, statutory holiday and sick leave pay provided for in the various collective agreements in the Quebec construction industry is added by the employer (an eligible entity) to the basic salary or wages included in each pay cheque of an eligible employee, it will consider that the eligible entity has paid that additional amount to the eligible employee in respect of the same week as the related salary or wages are paid, so as to be included in determining the CEWS entitlement of that employer for that week.

Neal Armstrong. Summary of 22 December 2022 Internal T.I. 2020-0856411I7 F under s. 125.7(1) – eligible remuneration.