In response to a question as to whether an “organization” that was an inter-municipal authority held by four regional county municipalities was eligible for the Canada emergency wage subsidy ("CEWS"), CRA indicated that an “entity may be an ‘eligible entity’ for CEWS purposes, provided that it is not a ‘public institution,’,” whose definition included an organization described in s. 149(1)(c).
In the course of a general discussion, CRA noted that:
The term "municipality" is not defined in the Act. However, we are of the view that a "regional county municipality", which is an entity constituted by letters patent issued by the Government of Québec and which was provided for the purpose of land use planning following the adoption of the Act Respecting Land Use Planning and Development, is a municipality for the purposes of the Act.