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COVID-19

Keep It Simple S…ubsidy

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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.

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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COVID-19

Covid Cover-Ups: Excess Deaths, Vaccine Harms, and Coordinated Censorship

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Sonia Elijah investigates Sonia Elijah

The UK’s Health Security Agency (UKHSA) has recently been exposed for its blatant refusal to release critical data that could reveal a potential link between Covid-19 shots and the nation’s alarming surge in excess deaths.

This is not a simple case of bureaucratic foot-dragging but what can be described as a deliberate data blackout.

As The Telegraph reveals in a damning exposé, UKHSA officials invoked the “distress or anger” of bereaved families as their shield, arguing that any hint of correlation in the data might shatter the emotional well-being of those left behind.

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According to The Telegraph:

The UK Health Security Agency (UKHSA) argued that releasing the data would lead to the “distress or anger” of bereaved relatives if a link were to be discovered.

Public health officials also argued that publishing the data risked damaging the well-being and mental health of the families and friends of people who died.

Last year, a cross-party group expressed alarm about “growing public and professional concerns” over the UK’s rates of excess deaths since 2020.

In a letter to UKHSA and Department for Health, the MPs and peers said that potentially critical data – which map the date of people’s Covid vaccine doses to the date of their deaths – had been released to pharmaceutical companies but not put into the public domain.

They argued that the data should be released “on the same anonymised basis that it was shared with the pharmaceutical groups, and there seems to be no credible reason why that should not be done immediately”.

UsForThem, a campaign group, requested that UKHSA release the data under freedom of information laws. But the agency refused, making a number of different arguments including that publishing the data “could lead to misinformation” that would “have an adverse impact on vaccine uptake” in the public.

UKHSA also claimed there would be a risk of individuals being identified, despite the request being made for an anonymised dataset. After a two-year battle, the Information Commissioner ruled in the UKHSA’s favour, backing its refusal to publish the data.

Gareth Eve whose wife, Lisa Shaw died from the Astra-Zeneca Covid jab, took to social media to express his opinion on the UKHSA’s refusal to disclose the data—under the guise that it will risk “damaging the well-being and mental health of families and friends of people who died.”

He wrote: “As someone who lost his amazing wife to a Covid jab. As a Dad of a little boy who lost his Mammy at the age of 6 I can assure you, my heart and my mental health is already very much broken.”

Dr Craig v the Information Commissioner & the UKHSA

UsForThem was not the only party seeking this crucial data through Freedom of Information requests. As early as 2022, diagnostic pathologist and statistician Dr Clare Craig submitted a series of FOI requests to UKHSA and ONS seeking detailed data on deaths following COVID-19 vaccination. On 4 August 2023 she made a specific request for anonymised individual-level NIMS records of adults over 20 who died after December 2020 (age at first dose, vaccination dates, and barnardised date of death). UKHSA refused disclosure. After the Information Commissioner upheld the refusal in June 2024, Dr Craig appealed to the First-tier Tribunal against both the Information Commissioner and UKHSA. The tribunal dismissed her appeal on 14 October 2025.

Dr Craig kindly gave me persmission to include the First-tier Tribunal’s 27-page decision.

044 151025 Judges Decision (6)
264KB ∙ PDF file

Download

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Several anomalies stand out to me:

  1. UKHSA repeatedly changed its legal grounds.

When Dr Clare Craig made her request in August 2023, the UKHSA originally said “no” under section 40(2) FOIA (personal data exemption). Even with barnardised death dates, the UKHSA argued that the combination of age at first dose, exact vaccination dates, and approximate death date could still allow some individuals to be re-identified. So, the UKHSA treated the requested data as third-party personal data and refused it outright.

Later, probably in preparation for the tribunal they downplayed section 40(2) and relied mainly on section 38 FOIA (Health and Safety). Section 38(1) says information is exempt if its disclosure would, or would likely to:

a] endanger the physical or mental health of any individual.

b] endanger the safety of any individual.

This exemption is not absolute but is subject to the public-interest balance test.

The UKHSA also shifted to other arguments: sections: 12 (Cost), 4 (Vexatious or repeated requests), 36 (Prejudice to effective conduct of public affairs), 41 (Actionable breach of confidence). They ultimately succeeded with the broad “health and safety” exemption (s.38) based on speculative risks of harassment or violence.

  • Releasing these records (even barnardised) could lead to bereaved families being identified and harassed.
  • It could fuel anti-vaccine campaigns that incite threats or violence against doctors, scientists, or public-health staff.
  • It could cause serious distress to relatives who discover their loved one’s details are being discussed online.
  • Misinformation/misinterpretation of the data could itself damage public confidence and therefore harm mental health on a wider scale.

In short, the UKHSA started with “this is personal data, full stop,” which later became “well, maybe it can be anonymised, but releasing it anyway would endanger people’s health or safety.” Then they threw in every possible additional exemption (cost, vexatious, political damage, and legal confidentiality) to make absolutely sure at least one would stick.

  1. The closed hearing and confidential bundle

Other anomalies that stood out were the following: a closed hearing on 24 June 2025 that Dr Craig was not allowed to attend. And a closed/confidential bundle of documents that she was not allowed to see. Later, the tribunal gave her a written gist (a few paragraphs) that said, in very general terms, what topics have been covered in the closed sessions and what the secret evidence was broadly about—without revealing anything that the UKHSA deemed too sensitive!

When asked for comment, Dr Craig wrote: “There is more than enough evidence that the vaccine products caused death. The majority were covid deaths in the first two weeks after injection and in the period after the third mRNA dose. Non-covid deaths also rose and these did not come in waves. However, the ONS stopped published their data when the problem became undeniable. I hope this story about hiding the data wakes people up to the failure of our institutions to respect the truth over their own agendas.

Silencing the Signal: From Excess Deaths to Black-Ops Disinformation

This active form of suppression has gone far beyond merely downplaying any possible link between COVID shots and excess mortality. What has been actively concealed includes:

  • The very fact of sustained excess deaths appearing across many countries from 2021 onward.
  • The extensive evidence of harm caused by the experimental mRNA and viral-vector injections themselves, as documented in the manufacturers’ own pharmacovigilance reports submitted to regulators (reports that were meant to remain confidential). Read my analysis of these reports herehereherehere and here.
  • A systematic campaign of scientific censorship: dozens of peer-reviewed studies and preprints that identified serious adverse events, novel mechanisms of injury, or elevated mortality signals were retracted, withdrawn, or smeared—often without legitimate scientific justification.
  • An overt psychological and information-warfare operation orchestrated by state actors—including the UK’s 77th Brigade and Counter Disinformation Unit, U.S. agencies, NATO’s strategic communications centres, and independent NGOs, such as the Center for Countering Digital Hate (CCDH)—all coordinated to intimidate, defame, deplatform, and silence doctors, scientists, and citizens who publicly questioned the “safe and effective” narrative.
  • Collusion with Big Tech platforms to throttle, shadow-ban, or deplatform dissenting voices under the pretext of “countering disinformation.”

In 2023, I wrote about how governments and mainstream media worldwide have imposed a “veil of silence” on the issue of excess deaths, particularly after the rollout of COVID shots in mid-2021—in stark contrast with their earlier obsession with daily COVID death tallies. My piece centred on a pivotal UK parliamentary 30-minute adjourned debate on October 20, 2023, secured by then-independent MP Andrew Bridgen.

Piercing the Veil of Silence over Excess Deaths

Piercing the Veil of Silence over Excess Deaths

·
October 22, 2023

It is important to remember how the BBC inserted live captions during Bridgen’s debate to fact-check and undermine him in real-time, labelling his claims as “misinformation.

Molly Kingsley, co-founder of UsForThem, a campaign group (also targeted by the Counter Disinformation Unit) that requested the UKHSA to release the data under freedom of information laws, took to social media to post a further detail in their legal case.

The UKHSA also alleged that if they released the data, someone might use it to promote a misleading impression (misinformation) about a possible relationship between dates of dosage and dates of death. They argued that this had the potential to damage confidence in vaccine programmes and so could endanger the health of the public.”

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A closer look at suppressing the link between excess deaths and Covid shots

In June last year, a bombshell study examining excess deaths on a global level, was published in BMJ Public Health by a group of researchers (Mostert et al.) from Vrije Universiteit, Amsterdam.

BOMBSHELL STUDY: 3 MILLION EXCESS DEATHS IN 47 COUNTRIES

BOMBSHELL STUDY: 3 MILLION EXCESS DEATHS IN 47 COUNTRIES

·
June 4, 2024

Their results showed:

The total number of excess deaths in 47 countries of the Western World was 3,098,456 from 1 January 2020 until 31 December 2022. Excess mortality was documented in 41 countries (87%) in 2020, 42 countries (89%) in 2021 and 43 countries (91%) in 2022. In 2020, the year of the COVID-19 pandemic onset and implementation of containment measures, records present 1 033 122 excess deaths (P-score 11.4%). In 2021, the year in which both containment measures and COVID-19 vaccines were used to address virus spread and infection, the highest number of excess deaths was reported: 1 256 942 excess deaths (P-score 13.8%). In 2022, when most containment measures were lifted and COVID-19 vaccines were continued, preliminary data present 808 392 excess deaths.

The group’s findings were amplified by an article in The Telegraph: “Covid vaccines may have helped fuel rise in excess deaths.”

Notably, shortly afterwards, the Princess Máxima Center (the Paediatric Oncology centre affiliated with the authors) issued a statement, “distancing itself” from the publication. It went on to assert: “The study in no way demonstrates a link between vaccinations and excess mortality; that is explicitly not the researchers’ finding. We therefore regret that this impression has been created.”

This triggered BMJ Public Health to respond with an “expression of concern” a few days later, stating: “The integrity team and editors are investigating issues raised regarding the quality and messaging of this work.”

CENSORING THE SCIENCE: Bombshell Study on Excess Deaths Faces Retraction

CENSORING THE SCIENCE: Bombshell Study on Excess Deaths Faces Retraction

·
June 17, 2024

 

The last update, in January 2025, stated: “BMJ are awaiting the result of an institutional investigation into the conduct of the work, which was due to be finalized by the end of 2024. At present, the institution can offer no update on when the information will be sent to BMJ.”

Also noteworthy is that on 25 August 2023, the UK Office for National Statistics (ONS) announced that it would no longer update its “Deaths by vaccination status, England” series, marking the end of its regular publications. The ONS stated: “We will no longer be updating the Deaths by vaccination status analysis, England series.” No specific reasons were detailed in the notice. This begs the questions: what caused ONS to make such a decision? Is it because an inconvenient pattern of truth was emerging that went against the “safe and effective” narrative?

On 18 April 2024, Andrew Bridgen managed to secure a landmark two-hour House of Commons debate on excess deaths since 2021 and their link to mRNA COVID vaccines.

Debate in Parliament Ignites over Excess Deaths and Vaccine Safety Concerns

Debate in Parliament Ignites over Excess Deaths and Vaccine Safety Concerns

·
April 18, 2024

Describing it as “the greatest medical scandal in living memory,” Bridgen — himself double-vaccinated and vaccine-injured — accused authorities of deliberately hiding and manipulating data, abandoning proven protocols, and using midazolam/morphine under NICE NG163 to hasten deaths. He highlighted UK Office for National Statistics (ONS) baseline changes that erased ~20,000 excess deaths in 2023 and their refusal to release anonymised record-level data.

The “inconvenient” data secured by Wouter Aukema

My series of interviews with senior data patterns & forensics analyst, Wouter Aukema, have been extremely revealing. Aukema and his team’s software was able to download 15 million case safety reports (within and outside of Europe) for 6000 drugs and vaccines from European Medicines Agency’s EudraVigilance system for the past 20 years. This information was presented on dashboards, built to make public pharmacovigilance data accessible and navigable. They shockingly revealed a three-fold increase in case safety reports for the Covid vaccines (at the start of the rollout) compared to all the other drug products and substances- over the past 20 years.

True Horrors of Covid Vaccine Harm Data NOW Exposed!

True Horrors of Covid Vaccine Harm Data NOW Exposed!

·
May 1, 2024

In my second interview with Aukema, he dropped the biggest bombshell. According to his systematic downloading of the data from EudraVigilance (which includes case safety reports from around the world not just the EU)- 40% of worldwide serious case safety reports (including hospitalization and death) in relation to Covid vaccines (only) have been removed from the European Medicines Agency’s database from October 2021-November 2022. In addition, case safety reports have also been retroactively modified, after their data lockpoint (DLP).

Data Crimes: Deleting Covid Vaccine Deaths

Data Crimes: Deleting Covid Vaccine Deaths

·
November 5, 2024

Only last month, I broke the story how the European Medicines Agency (EMA) had sent a letter to Aukema demanding he immediately delete the pharmacovigilance data dowloaded from EudraVigilance. It has also come to light that similar EMA letters were sent to French researchers Emma Darles and Pavan Vincent.

BREAKING: Data Analyst Faces EMA's Demand to Delete Pharmacovigilance Data!

BREAKING: Data Analyst Faces EMA’s Demand to Delete Pharmacovigilance Data!

Oct 25

 

Just a day before Aukema was going to present his findings at the Back to the Future conference, he discovered an email from the EMA in his spam folder, with a subject line that sent chills: “Request to immediately delete non-public information originating from the EudraVigilance system and made available on the dashboards you have on Tableau Public.”

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One of the key claims alleged by the EMA was that Aukema’s dashboards, which include worldwide unique case identifiers and country-of-origin data, pose an “indirect” risk of identifying patients. “I have no access to patients’ birth dates or names,” he insisted. “Even if that data was available, I would never have downloaded it. My objective is to gather insights on patterns, not to find people.”

After further discussions with Wouter Aukema, he revealed a disturbing practice affecting approximately 40% of serious (including fatal) COVID-19 vaccine adverse-event reports.

Whenever a case narrative is updated – even for the most trivial edit, such as inserting a comma – the system generates an entirely new case ID number and a new receipt date. The previous version of the report, with its original identifier and timestamp, is permanently overwritten and becomes untraceable. There is no audit trail, no version history, and no way to retrieve the original entry. Aukema describes this as “a floating duck.”

On the surface everything appears normal, but the critical reference points are in constant motion, making it impossible to track changes or hold anyone accountable for what has been altered or suppressed. He suspects that this systematic erasure of original reports is not accidental. In his view, the manipulation originates from the pharmaceutical companies themselves and from national pharmacovigilance authorities – including Lareb in the Netherlands and, by extension, equivalent bodies such as the MHRA (Yellow Card scheme) in the United Kingdom – whose databases feed into the European system.

In short, not only are serious and fatal cases being under-reported or retrospectively downgraded; in a large proportion of instances, the original evidence that they were ever reported in the first place is being deliberately and irreversibly destroyed.

Now, turning back to the UKHSA’s blank refusal to release critical data which could expose the link between excess deaths and the Covid shots—perhaps this link could be found in Aukema’s damning data sets, which include case safety reports from the UK for the Covid shots.

Each individual case safety report (ICSR) in EudraVigilance includes (when reported): date of vaccination, date of onset of the adverse reaction, and the date of death (if fatal). If a large, tightly clustered peak of fatal reports were visible in the first 0–14 days—and especially if that peak exceeded the reporting bias and background mortality expected in the vaccinated population—it would represent a very strong safety signal requiring urgent investigation.

Is this the reason why the EMA are so fixated on the deletion of the country-of-origin data? Could it be a case of an orchestrated cover up shared by regulators amid liability fears?

 

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COVID-19

New report warns Ottawa’s ‘nudge’ unit erodes democracy and public trust

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Justice Centre for Constitutional Freedoms

The Justice Centre for Constitutional Freedoms has released a new report titled Manufacturing consent: Government behavioural engineering of Canadians, authored by veteran journalist and researcher Nigel Hannaford. The report warns that the federal government has embedded behavioural science tactics in its operations in order to shape Canadians’ beliefs, emotions, and behaviours—without transparency, debate, or consent.

The report details how the Impact and Innovation Unit (IIU) in Ottawa is increasingly using sophisticated behavioural psychology, such as “nudge theory,” and other message-testing tools to influence the behaviour of Canadians.

Modelled after the United Kingdom’s Behavioural Insights Team, the IIU was originally presented as an innocuous “innovation hub.” In practice, the report argues, it has become a mechanism for engineering public opinion to support government priorities.

With the arrival of Covid, the report explains, the IIU’s role expanded dramatically. Internal government documents reveal how the IIU worked alongside the Public Health Agency of Canada to test and design a national communications strategy aimed at increasing compliance with federal vaccination and other public health directives.

Among these strategies, the government tested fictitious news reports on thousands of Canadians to see how different emotional triggers would help reduce public anxiety about emerging reports of adverse events following immunization. These tactics were designed to help achieve at least 70 percent vaccination uptake, the target officials associated with reaching “herd immunity.”

IIU techniques included emotional framing—using fear, reassurance, or urgency to influence compliance with policies such as lockdowns, mask mandates, and vaccine requirements. The government also used message manipulation by emphasizing or omitting details to shape how Canadians interpreted adverse events after taking the Covid vaccine to make them appear less serious.

The report further explains that the government adopted its core vaccine message—“safe and effective”—before conclusive clinical or real-world data even existed. The government then continued promoting that message despite early reports of adverse reactions to the injections.

Government reliance on behavioural science tactics—tools designed to steer people’s emotions and decisions without open discussion—ultimately substituted genuine public debate with subtle behavioural conditioning, making these practices undemocratic. Instead of understanding the science first, the government focused primarily on persuading Canadians to accept its narrative. In response to these findings, the Justice Centre is calling for immediate safeguards to protect Canadians from covert psychological manipulation by their own government.

The report urges:

  1. Parliamentary oversight of all behavioural science uses within federal departments, ensuring elected representatives retain oversight of national policy.
  2. Public disclosure of all behavioural research conducted with taxpayer funds, creating transparency of government influence on Canadians’ beliefs and decisions.
  3. Independent ethical review of any behavioural interventions affecting public opinion or individual autonomy, ensuring accountability and informed consent.

Report author Mr. Hannaford said, “No democratic government should run psychological operations on its own citizens without oversight. If behavioural science is being used to influence public attitudes, then elected representatives—not unelected strategists—must set the boundaries.”

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