Cases
Wood v. The Queen, 85 DTC 5552, [1985] 2 CTC 16, [1985] DTC 5406 (FCTD)
The definition was found to be conclusive as to the meaning of the phrase "salary or wages" in the definition of "earned income" in s. 146(1)(c),...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Earned Income | 36 |
Modern Miss Sportswear Ltd. v. The Queen, 80 DTC 6390, [1980] CTC 521 (FCTD)
It was stated that even if employees of contractors of the taxpayer were regarded instead as employees of the taxpayer, the payment by the...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits | 74 |
The Queen v. Coopers & Lybrand Ltd., 80 DTC 6281, [1980] CTC 367 (FCA)
A privately-appointed receiver-manager, who paid the unpaid wages of the employees of the debtor company, argued that those amounts "were not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | payroll not paid by receiver as agent of debtor | 94 |
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(9) | 193 |
See Also
Marzetti v. Marzetti (1994), 26 C.B.R. (3d) 161, [1994] 2 S.C.R. 765
An income tax refund received by an individual following his bankruptcy represented "wages" for purposes of s. 68 of the Bankruptcy Act to the...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 34 |
Administrative Policy
2 February 1993 Memorandum (Tax Window, No. 28, p. 13, ¶2417)
Amounts allocated to employees by the trustee of an employee profit sharing plan are not salaries and wages for purposes of Regulations 400 or 5202.
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| Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(3) | 23 |
IC 75-6R "Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada"
Director's fees received by a non-resident person in respect of services rendered in Canada are included in "salary or wages".
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 14 | 35 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 5 | 42 |