Salary or Wages

Cases

Wood v. The Queen, 85 DTC 5552 (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),...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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.

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".

Navigation