Section 127.46

Subsection 127.46(1)

Wind turbine workers who instal a company’s wind turbines on a project perform a variety of specialized duties, including some duties that could...

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

Words and Phrases

Following a CRA audit, an incentive claimant was required pursuant to s. 127.46(11) to pay a top-up amount under s. 127.46(12) in respect of a...

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 127.46 - Subsection 127.46(14)	in-kind top-up payment (through providing extra vacation days) constituted salary and wages and was not deductible until days taken off	170
Tax Topics - General Concepts - Payment & Receipt	payment of top-up amount could be “paid” through providing additional vacation days	127

An incentive claimant with a (clean economy) “specified property” project was required to pay a “top-up amount” under s. 127.46(12) after...

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 127.46 - Subsection 127.46(11)	a s. 127.46(12) top-up amount to union pay levels can be “paid” through the worker taking additional vacation days	262
Tax Topics - General Concepts - Payment & Receipt	payment of top-up amount could be “paid” through providing additional vacation days	127