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On this page Eligibility criteria Verifying your eligibility If you need to repay Eligibility criteria To be eligible for the CESB payments, you must have met the following conditions: You did not apply, receive, nor qualify, for the CERB or EI benefits for the same eligibility period You were one of the following, when you applied: Canadian citizen registered Indian permanent resident protected person Who is considered a protected person An individual who is recognized by the Immigration and Refugee Board of Canada (IRB) and Immigration Refugees and Citizenship Canada (IRCC) as a person in need of protection. You were studying in Canada or abroad, when you applied One of the following was true, when you applied: You are or were enrolled in a post-secondary educational program (at least 12 weeks in duration) that leads to a degree, diploma, or certificate Recognized post-secondary educational institutions Courses taken at a university or college level, or secondary level vocational training in Quebec: Educational institutions listed on: Master List of designated educational institutions Master List of certified educational institutions Quebec’s directory of educational institutions and programs (universities, colleges, and secondary level vocational training) Indigenous institutions recognized by their province or territory You completed or ended your post-secondary studies in December 2019 or later You completed or expect to complete high school or equivalency in 2020 and applied for a post-secondary educational program that starts before February 1, 2021 One of the following was true, when you applied: You are unable to work due to COVID-19 Who is considered "unable to work" due to COVID-19 Students who may be: self-isolating or in quarantine ill or have underlying health conditions caring for others who are ill or vulnerable to COVID-19 caring for dependants while schools or daycares are closed studying abroad and waiting to be repatriated by the Canadian Embassy, or only allowed to work on campus, but cannot find work You are actively looking for, but cannot find work due to COVID-19 You are currently working during the COVID-19 pandemic, but you expect your income from employment and self-employment to be $1,000 or less (before taxes) during the 4-week period you are applying for If you did not meet the above criteria, you were not eligible for the CESB. ...

The validity of the tax earned by audit measure and its effect on audit decision making was also considered. ... As well, challenges to obtaining necessary documentation and information and recourse processes were considered as were the means to address them, including the use of the inquiry mechanism, which can also be used for civil matters. ...

Shared Services Canada (SSC) owns the Interactive Voice Response (IVR) system through which calls are routed however; this information is considered to remain under the control of the CRA. ... Audit trail reports are considered Protected B information as defined by the Identifying Protected and Classified Information and Assets Policy. ...

While the potential outcomes of these cases will be referred by CRA for investigation purposes, the actual investigations themselves are considered to be out of scope of this PIA. ... H) Risk impact to the individual or employee Details: The sensitivity of information utilized through the NATMP is considered high (Protected B). ...

In the case of an incorporated company, most of the BN identification information is not considered personal information; however, the same is not true for partnerships and sole proprietors. Data attributes such as Business Legal Name as well as Owner First and Last Names (8% of the BN identification data set) reveal information about an identifiable individual, which, as per the Privacy Act is considered personal information. ...

In the case of an incorporated company, most of the BN identification information is not considered personal information; however, the same is not true for partnerships and sole proprietors. Data attributes such as Business Legal Name as well as Owner First and Last Names (8% of the BN identification data set) reveal information about an identifiable individual, which, as per the Privacy Act is considered personal information. ...

While the potential outcomes of these cases will be referred by CRA for investigation purposes, the actual investigations themselves are considered to be out of scope of this PIA. ... H) Potential risk that in the event of a privacy breach, there will be an impact on the individual or employee Details: The sensitivity of information utilized through the Guardian Program is considered Protected B. ...

The motion for an extension of time will be considered together with the leave application. The SCC normally addresses questions of legal interpretation but in certain situations, questions of fact may also be considered. ...

Amalgamated corporations and subsidiaries that are merged into their parent corporation are also considered predecessor employers for purposes of the Act. ... Other apportionment methods that may also be reasonable, depending on the circumstances of the plan, will be considered on a case-by-case basis. ...