8 November 2022 Internal T.I. 2022-0941391I7 - (Re)determination of section 125.7 applications -- summary under Prescribed

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.”