On September 1, 2020 the government updated the CEBA FAQ page to provide guidance on what would be considered invalid support for the non-deferrable expense stream. The following were listed:
Financial statements (i.e. income statement, profit and loss statements)
Invoices due prior to January 1, 2020
Invoices for independent contractors dated after March 1, 2020
Handwritten documents (e.g. handwritten invoices, rent receipts)
Cheque images
Bank transactions or account statements
Quotations or proposals
Credit card statements or receipts
T4 summary from years prior to 2019
T5018 summary document
CRA payment notices
GST/HST payment notices
https://ceba-cuec.ca/faq/