Being the son of a Canadian small-mid business owner, I can say that what's unique about CERB is the "limbo" status of it. The employer doesn't need to formally lay off the employee, nor produce an ROE, etc. They basically just stop paying the employee and then the employee claims lost wages and gets (some) reimbursed by the government. The end result is that if those jobs DO come back (some have already), from an employment standpoint it's like the employee never left.