In confirming that eligible remuneration for each qualifying period for CEWS purposes includes additional payments for vacation and sick leave pay, and security allowances, required to be paid under a collective agreement, the Directorate stated:
For CEWS purposes, when the payment is added by the employer, which is a qualifying entity, to the basic salary or wages included in each pay cheque of an eligible employee, we will consider that the qualifying entity has paid the payment to an eligible employee in respect of the same week as the related salary or wages are paid.
However, taxable benefits (here, group insurance plan benefits) were not to be included given that “[o]nly eligible remuneration paid to an eligible employee is included in computing the CEWS.”