Income Tax Act — I-3.3 125.7
nition as the “specified tenant”) – of an order or decision that meets the conditions in paragraphs (a) to (d); (f) as a result of the order or decision, some or all of the activities of the eligible entity – or the specified tenant – at, or in connection with, the qualifying property (that it is reasonable to expect the eligible entity – or the specified tenant – would, absent the order or decision, otherwise have engaged in) are required to cease (referred to in this definition as the “restricted activities”) based, for greater certainty, on the type of activity rather than the extent to which an activity may be performed or limits placed on the time during which an activity may be performed; (g) it is reasonable to conclude that at least approximately 25% of the qualifying revenues of the eligible entity – or the specified tenant – for the prior reference period that were earned from, or in connection with, the qualifying property were derived from the restricted activities; and (h) the restricted activities are required to cease for a period of at least one week. ( restrictions sanitaires ) public institution means (a) an organization described in any of paragraphs 149(1)(a) to (d.6); or (b) a school, school board, hospital, health authority, public university or college. ( institution publique ) qualifying entity , for a qualifying period, means an eligible entity that meets the following conditions: (a) it files an application with the Minister in respect of the qualifying period in prescribed form and manner on or before the later of (i) January 31, 2021, and (ii) 180 days after the end of the qualifying period; (b) the individual who has principal responsibility for the financial activities of the eligible entity attests that the application is complete and accurate in all material respects; (c) if the qualifying period is any of the first qualifying period to the fourth qualifying period, its qualifying revenues for the current reference period are equal to or less than the specified percentage, for the qualifying period, of (i) if paragraph (a) or (c) of the definition prior reference period applies, its qualifying revenues for the prior reference period, and (ii) if paragraph (b) of the definition prior reference period applies, the amount determined by the formula 0.5A(B/C) where A is its qualifying revenues for the prior reference period, B is the number of days in the prior reference period, and C is the number of days in the prior reference period during which the eligible entity was carrying on business; and (d) it meets either of the following conditions: (i) it had, on March 15, 2020, a business number in respect of which it is registered with the Minister to make remittances required under section 153, or (ii) it is the case that (A) on March 15, 2020, (I) it employed one or more individuals in Canada, (II) the payroll for its employees was administered by another person or partnership (referred to in this subparagraph as the “payroll service provider”), and (III) the payroll service provider had a business number in respect of which it is registered with the Minister to make remittances required under section 153, (B) the payroll service provider used its business number to make the remittances referred to in subclause (A)(III) in respect of the employees of the eligible entity, and (C) the Minister is satisfied that the conditions in clauses (A) and (B) are met. ( entité admissible ) qualifying period means (a) the period that begins on March 15, 2020 and ends on April 11, 2020 (referred to in this section as the “first qualifying period”); (b) the period that begins on April 12, 2020 and ends on May 9, 2020 (referred to in this section as the “second qualifying period”); (c) the period that begins on May 10, 2020 and ends on June 6, 2020 (referred to in this section as the “third qualifying period”); (c.1) the period that begins on June 7, 2020 and ends on July 4, 2020 (referred to in this section as the