CPA Canada has listed a number of questions and comments that CRA has made at least verbally in recent informational sessions.

Ability to amend applications through Represent a Client and My Business Account that will be available in early June
There was a slight delay in processing of applications on May 5. This should be cleared up shortly.
Claimants can contact the CRA CEWS enquiry line for an update on their claim’s status.
CEWS applications should have been reduced by the 10% temporary wage subsidy whether it was claimed or not (if they were eligible). If they didn’t both an amended CEWS and 10% subsidy application should be submitted.

The revenue comparision should be based on the entity’s “normal accounting practices” (assuming the cash basis is not elected) and not on how the revenue is actually taxed. Hedging gains, unrealized gains and WIP would be included in income if that is what the accounting treatment dictates (regardless of tax treatment).
CPA Canada and the Canadian Tax Foundation has created a list of CEWS Prioritized Questions and Issues
Private schools are “public institutions”, therfore not elgible for CEWS.
CRA will update their FAQ in respect of CEWS elgibility for paymast arrangements and newly amalgamated corporations.
Comments were made in respect of large corporate groups that regularly prepare multiple divisional consolidations and all these groups comprise of an “affiliated group of eligible entities

CPA Canada believes that further T1 for self-employed individuals and T2 extensions are possible and that an announcement will be made shortly.
CRA is reviewing their policies on the following areas:
- Employer reimbursements of home office equipment
- Travel allowances and reimbursements
- Home office expenses
- Form T2200 (CRA is reviewing whether this will be required, to what extent, and whether it can be streamlined, for the large amount of claims relating to working from home this year.
Guidance on mind and management and corporate residency issues will be reduced shortly

CRA answers and comments on questions from CPAs