9 July 2020 Internal T.I. 2020-0854701I7 - Withholdings from CERB/CSB payments -- summary under Paragraph 56(1)(r)

The Directorate found that the source deduction requirements (including graduated rates) under Reg. 102(1) applied to Canada emergency response benefit (CERB) and Canada emergency student benefit (CESB) payments having regard inter alia to their being governmental financial assistance under s. 56(1)(r), so that they were deemed to be “remuneration” under para. (h) of the definition in Reg. 100(1).