# Grants and Subsidies
**URL:** https://www.protaxcommunity.com/t/grants-and-subsidies/5976
**Category:** Tax Topics
**Created:** [May 31, 2022, 7:11pm UTC](https://www.protaxcommunity.com/t/grants-and-subsidies/5976 "2022-05-31T19:11:38Z")
**Posts on this page:** 2
**Page:** 1
### Author:  [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)
#### Post date: [May 31, 2022, 7:11pm UTC](https://www.protaxcommunity.com/t/grants-and-subsidies/5976/1 "2022-05-31T19:11:38Z")
A Corporation received the following **Grants and Subsidies**.
I plan to enter them into the following GIFI codes on the T2:
**Canada Emergency Rent Subsidy:** \*_Other Revenue - GIFI 8230_
**Ontario Small Business Support Grant** : _Subsidies and Grants - GIFI 8242_
**Digital Main Street Grant:** _Subsidies and Grants - GIFI 8242_
Is this how others would do it?
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### Author:  [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)
#### Post date: [June 6, 2022, 11:41pm UTC](https://www.protaxcommunity.com/t/grants-and-subsidies/5976/2 "2022-06-06T23:41:04Z")
No. See this thread:
> [@Covid Assistance](https://www.protaxcommunity.com/t/covid-assistance/4029):
>
> I just looked at the update GIFI guidlines for 2020 and came across this section on Covid related assistance. I am wondering how everyone is handling these payments. If it is added as additional income on the S1 and not to be put into 8242 on the gifi how are we to handle this. "\*8242 Subsidies and grants government assistance and subsidy payments (for non-fishing corporations), federal, provincial, territorial, or municipal grants received Corporations, including non-profit organizations, c…