Draft Legislative Proposal Related to the Income Tax Act (Canada Emergency Wage Subsidy)
1 The definition baseline remuneration in subsection 125.7(1) of the Income Tax Act is amended by striking out "or" at the end of subparagraph (b)(iii) and by adding the following after that subparagraph:
(iii.1) begins on March 1, 2019 and ends on June 30, 2019, in respect of any of the following qualifying periods:
(A) the period that begins on March 14, 2021 and ends on April 10, 2021,
(B) the period that begins on April 11, 2021 and ends on May 8, 2021, and
(C) the period that begins on May 9, 2021 and ends on June 5, 2021, or
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