SQS subscribes to SNS topic

Resources:
  SNSTopic:
   Type: AWS::SNS::Topic
    Properties:
      TopicName: name
      KmsMasterKeyId: !ImportValue kms-key-id

  SQSQueue:
    Type: AWS::SQS::Queue

  SNSSubscription:
    Type: AWS::SNS::Subscription
    Properties:
      TopicArn: !Ref SNSTopicArn
      Endpoint: !GetAtt SQSQueue.Arn
      Protocol: sqs
      RawMessageDelivery: true

  SQSQueuePolicy:
    Type: AWS::SQS::QueuePolicy
    Properties:
      QueueArn: !Ref SQSQueue
      PolicyDocument:
        Id: AllowSNSToSendMessages
        Statement:
          - Effect: Allow
            Principal:
              AWS: '*'
            Action: sqs:SendMessage
            Resource: !GetAtt SQSQueue.Arn

Note: one sns subscription per end point. Endpoint must be a string, not an array.