Tax Measures Under Canada's COVID-19 Economic Response Plan

Reader Alert:  On May 15, 2020, the Government of Canada announced that the CEWS will be extended by an additional 12 weeks to August 29, 2020, and that regulatory changes have been made to extend eligibility of the CEWS to additional categories of employers (i.e., certain partnerships with one or more non-eligible members, indigenous government-owned businesses, registered Canadian amateur athletics associations ("RCAAAs"), registered journalism organizations and non-public educational and training institutions). The Government also announced its intention to propose legislative changes to ensure that the CEWS continues to meet its objectives. These legislative proposals are intended to bridge gaps in respect of seasonal employees and employees returning from extended leave, accommodate certain amalgamations and wind-ups, and better align the tax treatment of trusts and corporations for CEWS purposes.   The Government also stated that it "will consult with key business