The appellant brought a motion to transfer its appeal regarding Canada Emergency Wage Subsidy (CEWS) determinations from the Informal Procedure to the General Procedure.
The appellant argued that the cumulative disputed amount exceeded the monetary limit for the Informal Procedure.
The Tax Court of Canada held that CEWS determinations are made for each qualifying period individually, and the monetary limit under section 2.1 of the Tax Court of Canada Act applies per period, not cumulatively.
As each disputed amount was below $25,000, the appellant's election for the Informal Procedure was binding.
The motion was dismissed.
