In confirming that mandatory vacation, statutory holiday and sick leave pay provided for in the various collective agreements in the Quebec construction industry are eligible remuneration for the purposes of s. 125.7(2), when paid to an eligible employee by an eligible entity, the Directorate stated:
Amounts paid by an eligible entity to an eligible employee as sick leave, vacation pay or statutory holidays are generally considered to be part of the employee's regular pay, salary or wages and to be eligible remuneration within the meaning of that term in subsection 125.7(1). …
For CEWS purposes, when the payment is added by the employer, which is an eligible entity, to the basic salary or wages included in each paycheck of an eligible employee, we will consider that the eligible entity has paid the payment to an eligible employee in respect of the same week as the related salary or wages are paid.