In Gracias v. Dr. David Walt Dentistry, 2022 ONSC 2967 Justice Perell had this to say about the issue:
Is the CERB Deductible from the Damages for Dismissal without Cause?
 As noted above, after her dismissal from employment, which occurred during the Covid-19 pandemic, Ms. Gracias received $16,000 in CERB payments.
 In the British Columbia case of Shalagin v. Mercer Celgar Limited Partnership,41 CERB payments, like unemployment insurance benefits, were deducted from the compensation payable in lieu of notice.
 In contrast, in the Ontario case of Iriotakis v. Peninsula Employment Services Limited,42 the Nova Scotia case of Slater v. Halifax Herald Limited,43 and in the British Columbia case of Snider v. Reotech Construction Ltd.,44 CERB payments were not deducted from a wrongful dismissal reward.
 I agree with the reasons in Iriotakis, Slater, and Halifax Herald, and hold that CERB is not a mitigation credit in the immediate case.
Again, no analysis just a conclusion. Unfortunate.
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