HOW WILL EVERYONE RECORD THE SUBSIDIES RECEIVED FROM CRA?

Generally these are taxable revenues, though rather than recording them in your usual sales buckets, you may wish to create a separate 'below the line' extraordinary revenue category.

https://www.canada.ca/en/revenue-agency/services/subsidy/emergency-wage-subsidy/cews-frequently-asked-questions.html#h_3

https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/frequently-asked-questions-wage-subsidy-small-businesses.html

Help calculating the amounts (particularly if you're blending both the 10% and 75% wage subsidies)

https://www.canada.ca/en/revenue-agency/services/subsidy/emergency-wage-subsidy/cews-calculate-subsidy-amount.html