“Eligible entities” include employers that are taxable corporations, individuals (such as sole proprietors), non-profit organizations, registered charities, and partnerships (all of the members of which are partnerships or one of the aforementioned entities) who had an existing business number and payroll program account with the Canada Revenue Agency (“CRA”) on March 15, 2020.

Public institutions are not eligible (e.g. municipalities and local governments, Crown corporations, public universities, colleges, schools and hospitals).

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