Expert Analysis

Tax Court broadens CEWS revenue test in Ratti v. The King

By Cris Best ( April 15, 2026, 2:56 PM EDT) -- During the pandemic, the government provided various forms of financial support to Canadian individuals and businesses. One of the more widely known is the Canada Emergency Response Benefit (CERB) for individuals, governed by the Canada Emergency Response Benefit Act, S.C. 2020, c. 5, s. 8. The subsequent Canada Recovery Benefit (CRB) was somewhat of an extension of CERB and again provided support to individuals pursuant to the Canada Recovery Benefits Act, S.C. 2020, c. 12, s. 2....