How to conduct self-examination? What is the correct response when receiving inquiries from the tax bureau? We have recently received many phone calls asking about how to self-examine and return CERB that does not meet the requirements. In fact, the government's CERB eligibility criteria have not changed, and the purpose of this welfare method is also very clear, which is to provide emergency assistance to those who once had income but lost their jobs and income due to the epidemic lockdown. If we look at it from this perspective, it is relatively easy for us to judge whether we should receive CERB.

Another question is how the tax bureau will investigate? What evidence is required? Which evidence will be very convincing? Will the presentation of these evidences lead to more tax inspections and audits? This will be a more important topic in the next three to five years.