( 1.‍03 ) The following definitions apply for the purposes of this subsection and subsection ( 1.‍02 ).

eligible employee means an individual who is employed in Canada. ( employé admissible )

eligible employer means a person or partnership that

(a) employs one or more eligible employees;

(b) has, on March 18, 2020, a business number in respect of which the person or partnership is registered with the Minister to make remittances required under this section; and

(c) is any of (i) a Canadian-controlled private corporation for the purposes of section 125 that (A) would have a business limit for its last taxation year that ended before the start of the eligible period greater than nil, if the amount determined for paragraph 125 ( 5.‍1 )‍(b) were deemed to be nil, or (B) if the corporation does not have a taxation year that ended before the start of the eligible period, would meet the condition in clause (A) if its taxation year ended immediately before the start of the eligible period, (ii) an individual (other than a trust), (iii) a partnership, all of the members of which are described in subparagraphs (i) to (iii) or (v), (iv) a person exempt from tax under Part I because of paragraph 149 ( 1 )‍(l), and (v) a registered charity. ( employeur admissible )

eligible period means the period beginning on March 18, 2020 and that ends on June 19, 2020. ‍ ( période d’admissibilité )