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Keep It Simple S…ubsidy

Published

5 years ago

9 minute read

You want my idea for the wage subsidy… well here it is.

WARNING: It is so simple to implement, there is no way a government would do it.

(Originally posted on LinkedIn (no joke) April 1, 2020)

 

 

People have said “you are quick to pick apart the wage subsidy, so what is your solution?”

So… you asked for it… here it is:

I’ve said it from the very beginning that it should resemble EI support. All they should be doing is simple.

(No this is not an April Fool’s joke… but I am hoping the Press Conference on April 1, 2020 by the Minister of Finance was)

I was fine with EI amounts… but since we have the Canadian Emergency Response Benefit (CERB)… let’s use that amount to keep it more simple.

The amount is this:

(just like the CERB). $2,000 per worker per month, taxable, and no withholdings up front

Put a ‘clawback’ amount on those that are getting it like the clawback on Old Age Security or regular EI benefits for when they file income tax next year.

The 3-prong approach to the subsidy

 

Prong 1 – CERB from Service Canada

Everyone should get it. Yes, everyone.

However, anyone that makes more than the EI maximum in 2020 must pay back 30 cents of the CERB on every dollar over the $54,200 EI maximum threshold when they file their 2020 taxes.

So when you file your personal 2020 income tax, if you ended up making more than $80,667 in income, you will have had to pay back the full $8,000 of CERB received on a T4E.

This results in helping everyone today, help jump start the economy when we need to and have those that get back on their feet quicker, paying some or all of it back.

If you received both the CERB from Service Canada, and the CERB through your employer, you have to pay back the amount greater than the $8,000 received, and then any other amount based on the formula above.

This will prevent or reduce the double dip.

 

Prong 2 – CERB through the Small Business employer

The small business (less than $15M in assets of all associated corporations) employer would also get the CERB on a per-employee basis. They already have to fill out the number of employees when they file their remittance forms, so what’s the difference?

This $2,000 flows through to subsidize the wages, and must be paid to the employees. You create a different box number to track it on the T4 slips next year for audit purposes and to make sure the employee got the money.

I know this isn’t 75%, but the 75% was a capped amount anyways. That’s why I said keep it simple.

In order to incentivize the small business employer so they don’t lay them off, treat it as a flow through, and non-taxable to the employer.

So if there are five employees at the small business, the employer will get $10,000 of CERB to flow through to the employees.

The employee’s wages will be subsidized by the $2,000 amount, and they will put the $2,000 in a different box on each T4 slip for tracking purposes.

In order to incentivize the employer to act as the flow-through for Service Canada, this $2,000 will not be subject to EI or CPP by the employer and will not be included in the taxable income of the employer.

This allows the employer to claim the full wage deduction, have subsidized payroll costs, and save the income tax amount by deducting the full payroll.

By not counting it as income, this tax and remittance savings can be viewed liked an “admin fee” for acting on Service Canada’s behalf.

On $10,000 (5 employees) this would save up to $252 in Employer EI, $525 in Employer CPP, and $900 in federal income tax.

Cost to government for employer being the administrator instead of Service Canada: $1,167.

Incentive for employer to NOT lay off the staff, $10,000 in wage costs… and $1,167 in tax savings.

 

Prong 3 – CERB through Large Corporations

If the employer is getting the CERB on a per-employee basis and they are a large (greater than $15M in assets) corporation or associated group, allow them to not pay employer EI or CPP on the CERB.

100 employees = $200,000 = up to $5,040 in reduced EI, and $10,500 in reduced CPP remittances as the incentive.

So the employer gets $2,000 per employee as a subsidy to cover wage costs, and does not have to do payroll withholdings on the amount, saving them a total of $200,000 + 5,040 + 10,500 = $215,540.

Or put another way, they can save $15,540 by not laying them off.

If that’s not enough incentive, then perhaps look at it being only 50% taxable, which in the example above, would reduce Federal income tax by $15,000 (using 15% general rate x 50% x $200,000)

 

 

Audit Tracing

By simplifying the process, there is less ability for abuse.

Service Canada will issue everyone a T4E with the CERB they personally received from them (no application necessary).

T4 box numbers can be reconciled by CRA on slip filing to amounts of CERB received by the employer through the PIER system.

Those same boxes can be reconciled to specific individuals on tax filings to see if there were any that should repay.

Amounts greater than $8,000 received by anyone will need to be repaid.

Those with income over the EI Maximum amount, will have to repay some or all of the CERB back when they file.

If you don’t agree… well… the specific repayment formula can be figured out later… we have a year for that. We need the money in the public’s hands now though.

 

In Conclusion

These incentives and recapture mechanisms will reduce the likelihood of layoffs in low-margin industries like hospitality since $2,000 a month goes a long way to covering those wages; it will “Flatten the EI Curve” (trademark pending – not really… but I like saying it)

It would get everyone back working quicker after this is done by maintaining the connection to employers, and get the economy kick-started with cash injections at the front of this thing, rather than the end.

In the end… you have employers flowing the $2,000 through to the employee on Service Canada’s behalf as a no-withholding amount and a nominal cost to the employer to administer it, rather than Service Canada processing hundreds of thousands (if not millions) of individual applications.

If they are a small business, they actually get a tax savings by being the administrator and helping Service Canada in the process.

If they are a large business, they can have a good chunk of payroll costs reduced by not having to pay EI and CPP on the amount, and perhaps tax savings.

In the end, every worker gets $8,000 over 4 months just to buy everyone time and we have Flattened the EI Curve.™

Biography of Cory G. Litzenberger, CPA, CMA, CFP, C.Mgr can be found here.

#RedDeerStrong – If you’re struggling and you need to consolidate debt through a mortgage refinance, Kristen is here for you.

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CEO | Director CGL Tax Professional Corporation With the Income Tax Act always by his side on his smart-phone, Cory has taken tax-nerd to a whole other level. His background in strategic planning, tax-efficient corporate reorganizations, business management, and financial planning bring a well-rounded approach to assist private corporations and their owners increase their wealth through the strategies that work best for them. An entrepreneur himself, Cory started CGL with the idea that he wanted to help clients adapt to the ever-changing tax and economic environment and increase their wealth through optimizing the use of tax legislation coupled with strategic business planning and financial analysis. His relaxed blue-collar approach in a traditionally white-collar industry can raise a few eyebrows, but in his own words: “People don’t pay me for my looks. My modeling career ended at birth.” More info: https://CGLtax.ca/Litzenberger-Cory.html

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Canadian student denied religious exemption for COVID jab takes tech school to court

Published on April 16, 2025

By

From LifeSiteNews

By Anthony Murdoch

The Justice Centre for Constitutional Freedoms is helping Philip Anisimov fight Ontario Tech University, which this week has to defend in court its decision to deregister the student.

An Ontario university student who was kicked out of school after his religious-based COVID vaccine exemption request was rejected is in court to argue his civil rights were violated.

The Justice Centre for Constitutional Freedoms (JCCF) is helping Philip Anisimov fight Ontario Tech University, which this week has to defend in court its decision to deregister the student for choosing not to receive the experimental, abortion-tainted COVID shots on religious grounds.

According to a press release from the JCCF, yesterday, April 15, and today, April 16, Anisimov’s legal team will be making arguments in an Ontario court that the university “violated his right to be free from discrimination on the basis of his religion.”

“The University tried to characterize Mr. Anisimov’s belief as a personal preference by arguing that vaccination is not truly contrary to his faith,” noted constitutional lawyer Hatim Kheir.

“Decision-makers are not permitted to engage in speculation and theological debates about which dogma is correct. So long as a belief is religious in nature and sincerely held, it must be accommodated,” Kheir explained, outlining how the Human Rights Code of the province has to be interpreted according to the law.

Anisimov’s case goes back to August 30, 2021, when Ontario, under the direction of its Chief Medical Health Officer Dr. Kieran Moore, mandated that all students in the province show proof of vaccination unless they have an exemption or agree to attend a COVID jab education session boasting about the shots.

However, the third option was not available at Ontario Tech University, as the government mandate allowed schools to chose whether or not they would offer such a program to students.

As a result, Anisimov, who had requested accommodation for religious reasons but was denied, was deregistered from all his courses.

He was then forced to spend an entire extra year to complete his studies. According to his lawyers, Ontario Tech University’s decision to not approve his COVID jab exemption request “not only disrupted his career plans but also violated his right to be free from discrimination on the basis of religion, as protected by the Ontario Human Rights Code.”

“Mr. Anisimov has a sincere religious objection to the COVID vaccines and could have been accommodated without difficulty,” he added.

COVID vaccine mandates, as well as lockdowns, which came from provincial governments with the support of the federal government, split Canadian society. The mRNA shots have been linked to a multitude of negative and often severe side effects in children.

Beyond health concerns, many Canadians, especially Catholics, opposed the vaccines on moral grounds because of their link to fetal cell lines derived from the tissue of aborted babies.

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COVID-19

COVID virus, vaccines are driving explosion in cancer, billionaire scientist tells Tucker Carlson

Published on April 15, 2025

By

From LifeSiteNews

By Emily Mangiaracina

The spike protein from the COVID virus and shots cause persistent inflammation, which in turn suppresses the immune system, according to the accomplished Dr. Patrick Soon-Shiong.

A billionaire scientist and cancer drug inventor told Tucker Carlson that the COVID virus and mRNA “vaccine” are driving an explosion in cancer among the young and old alike.

Dr. Patrick Soon-Shiong, a transplant surgeon and owner of the Los Angeles Times, recently broke down in an interview how the COVID spike protein, persisting in people’s bodies both from the virus and the mRNA shots, is contributing to unprecedented cancer diagnoses.

Soon-Shiong likened the disturbing rise in atypical, aggressive cancer cases to a “non-infectious pandemic,” now claiming the lives of young people afflicted with cancers highly unusual for their age. He cited the fatal post-COVID case of a 13-year-old boy he had seen with pancreatic cancer usually found in people at least 45 to 50 years old.

He told Carlson how these cases were concerning him so much that he called a doctor friend whose experience mirrored his own. Soon-Shiong recounted how his friend told him, “Patrick, I’m now seeing an eight-year-old, a 10-year-old and 11-year-old with colon cancer … We’re seeing now 30-year-old, 40-year-old ladies, young ladies with ovarian cancer.”

Soon-Shiong explained that the challenge presented by cancer can be distilled into the question of how we can increase or activate the cancer killer cells and decrease or deactivate the cells that suppress the killer cells, which he called suppressor cells.

According to the doctor, what knocks these cells “out of equilibrium” is essentially inflammation.

A mechanism by which inflammation can help contribute to cancer is by flipping infection-killing neutrophils into suppressor cells, when the inflammation is “persistent,” according to Soon-Shiong.

Worse, after 50 years of scientific research and practice, he believes that “everything we’re doing” to address cancer “is tipping the scales towards the suppressor cells.”

To give context to the potential impact of COVID and its “vaccine,” he pointed out that there are cancer-causing viruses, called oncogenic, which persist in the body, thereby creating ongoing inflammation. COVID itself, as well as the mRNA shots created in response to the virus, both produce inflammatory spike proteins, he noted, which attach to blood vessels with ACE-2 receptors, found all throughout the body.

“So is it by coincidence that post COVID infection, post COVID vaccine, we’re seeing all these events where we know the spike protein goes? I don’t think so. I think it’s not a coincidence,” Soon-Shiong said. “So the question is, can we prove, is what I call long COVID virus persisting?”

“And the group at University of California, San Francisco, has now definitively proven that and published that in papers like Nature,” the doctor noted.

He said there is also published research showing that the persistence of the virus, which is likely the reason for “long COVID” symptoms, suppresses natural cancer-killer cells, making them “go to sleep.”

“And that’s why I sort of abandoned everything just to focus on how do we clear the virus, because the answer is to clear the virus from the body, the answer is to stop the inflammation,” Soon-Shiong said.

He has found that the virus persists in the body at least three to four years, and told Carlson he believes it cannot be cleared from a body that is immunosuppressed.

This accords with a Harvard study pointed to by the prolific internist and cardiologist Dr. Peter McCullough, which shows that those suffering from long COVID likely have spike protein from the virus circulating in their bloodstream.

However, according to medical freedom champion Dr. Mark Trozzi and other doctors, there are simple ways people can clear their body of the COVID virus (or shot’s) spike protein, to which Soon-Shiong himself attributes the illness caused by the virus.

Trozzi has shared three methods by which one can help clear out the spike protein and minimize its effects: Accelerating the process of autophagy through intermittent fasting; ingesting Nattokinase, which “digests” the spike protein; and taking substances that block the uptake of the spike protein, such as ivermectin and quercetin.

Soon-Shiong believes the only way to clear the body of the virus itself is to have a “T cell, natural killer (NK) cells,” (a type of T cell), which are white blood cells which kill cancer cells. He attributed the fact that he himself did not suffer from a COVID infection to the manipulation of his own immune system, through what he calls a “bioshield.”

What the bioshield does is “educate your body to have these T cells, called memory T cells, that go and hide in the bone marrow and come out when they need it and kill that cell,” Soon-Shiong said. He told Carlson it was approved for public use in the U.S. in 2024 for bladder cancer.

Asked how we can strengthen our immune system for disease in general, Soon-Shiong said we should seek to “activate” the natural killer cell. This immune cell can be replenished with sleep and exposure to sunlight and can be preserved by avoiding food that has an immunosuppressive effect. This means sticking to natural foods and avoiding processed foods with toxins, such as red dye, according to the doctor.

During his interview with Carlson, Soon-Shiong also discussed how his proposed interventions for COVID were shut down by the FDA, the efforts to find “dirt” on him to prevent him from becoming the head of the NIH, his thoughts on Robert F. Kennedy Jr., the healthcare establishment’s conflicts of interest, and why he decided to buy the Los Angeles Times.

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