Yes, you can put down the payments as business income, @rth9111.
With the recent updates from the government, the Pandemic Unemployment Assistance (PUA) is taxable and considered an income. That is why it is recommended to choose your business income category.
However, I'd still suggest reaching out to your accountant for the accuracy of recording the payments based on your accounting practices. If you haven't yet, here's a link where you'll find a bookkeeper near you: Business is better with a ProAdvisor.
If you have any other follow-up questions about recording and categorizing transactions, please let me know by adding a comment below. I'll be here to lend a helping hand. Take care and stay safe!