The taxpayer appealed under the informal procedure a single notice of redetermination reduced CEWS claims for 14 qualifying periods (as defined in s. 125.7) from $92,243.50 to nil. At The issue was whether the $25,000 monetary limit under s. 18.12(1) of the Tax Court of Canada Act (the TCC Act) applied.
In finding that, pursuant to s. 152(3.4), redeterminations for qualifying periods were made for individual qualifying periods rather than in the aggregate, and that the phrase "aggregate of all amounts" in s. 2.1 of the TCCA refers to the amount for each individual qualifying period rather than to the cumulative disputed amounts, Sorenson J. stated (at paras. 21-22):
… CEWS entitlement is determined on individual qualifying periods, and even if the results of multiple determinations are set out on one document, the determinations remain separate events.
It is well accepted in income tax appeals that s. 2.1 of the TCC Act applies to each taxation year and assessment thereof, even if multiple years are appealed together in one notice of appeal. … The same rationale applicable to income tax assessments must logically apply to CEWS determinations, namely, individual notices of determination may be appealed in a single notice of appeal without coalescing.