1. . Explain briefly to the reader, who is not a tax expert, what are the programs that are available for Individuals and corporations and how they function ( e.g., Canada Emergency Response Benefit (CERB)) 2. What are the eligibility criteria for these programs? 3. What were the changes in the filing deadlines for the T1 and T2 return? 4. What are the potential pitfalls and areas that an average taxpayer may fall in to? ( e.g. assuming this money is tax free) 5. Select a couple of relevant recent articles from 2021 and summarize their findings in the report 6. Based on what you researched, comment on the adequacy of the support extended and provide some recommendations on how to change ( add / remove) some of the programs.