Clause 92 is a consequential amendment related to the extension of the Canada emergency wage subsidy.
The wage subsidy provides subsidization in respect of broadly two classes of employees. It provides the basic set of rules for active employees, but it also provides a subsidy in respect of furloughed employees—that is, employees who are on leave with pay. What this change to the regulations does is provide the parameters for the extended wage subsidy periods for these furloughed employees and their wage subsidy rates.