Principal Issues: Whether the CRA considers that the definition of “salary or wages” in subsection 248(1) of the Income Tax Act (the Act) applies to paragraph 153(1)(a) of the Act, which requires withholding on “salary, wages or other remuneration”?
Position: Yes.
Reasons: When interpreting “salary, wages or other remuneration” used in paragraph 153(1)(a) of the Act the definition of “salary or wages” in subsection 248(1) of the Act applies.