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Transfer Pricing in the Time of COVID-19

Many Canadian businesses have closed the books on their 2020 fiscal year, having faced an unprecedented economic shock wrought by the pandemic. 2020 fiscal year results will undoubtedly be affected, in many cases to the...more

Are You Ready for Your CEWS Audit?

The Canada Emergency Wage Subsidy (CEWS) program is by now well-known. It was introduced by the federal government on March 15, 2020, and pays a qualifying employer adversely impacted by the COVID-19 pandemic up to 75 percent...more

Canada Emergency Wage Subsidy: New Asset Acquisition Rules

One of the criticisms of the Canada Emergency Wage Subsidy (CEWS), as originally implemented, was that employers which acquired revenue-generating assets between the qualifying period and the historical comparison period...more

Canada Emergency Wage Subsidy: Extension to August 29, 2020, and Expanded Eligibility Requirements

The Canada Emergency Wage Subsidy (CEWS) was enacted, as amendments to the Income Tax Act (Canada) (ITA), on April 11, 2020, for the purposes of assisting employers in financial hardship due to the COVID-19 pandemic and of...more

Applying for the Canada Emergency Wage Subsidy: What Are My Risks?

The application portal for the Canada Emergency Wage Subsidy (CEWS), which pays employers impacted by the COVID-19 pandemic up to 75 percent of an eligible employee's remuneration for 12 weeks (to a maximum of $847 per week),...more

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