(1)Remission of overpayments of income support that are repaid or to be repaid under subsection 12(1) of the Canada Emergency Response Benefit Act is granted to any person who meets the following conditions:
(a)the person would have been eligible to receive the income support payment if their self-employment gross income had been taken into account for the purpose of paragraph (b) of the definition worker in section 2 of that Act; and
(b)the person has filed with the Minister of National Revenue, not later than December 31, 2022, a return of income under the Income Tax Act in respect of the 2019 and 2020 taxation years.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.