After noting that the instructions provided by CRA both on the application for the CEWS or CRHP benefit and the CRA website indicated that a separate application must be filed for each RP account, the Directorate indicated that such separate applications aggregating to an overall deemed overpayment for a qualifying period should be considered to constitute an application for the qualifying period in the prescribed form and manner as required by para. (a) of the “qualifying entity” definition. In this regard, it noted that the s. 248(1) definition of “prescribed” included “the manner of filing a form, authorized by the Minister.”
Furthermore, offsetting of upward or downward adjustments between various RP accounts through redeterminations might be permitted by CRA, provided that (as required by s. 125.7(5)(a)) the overall deemed overpayment did not exceed the amount claimed in the applications filed within the deadline for the qualifying period.