Words and Phrases - "bonus"

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Oldcastle Building Products Canada Inc. v. The Queen, 2016 TCC 183

The taxpayer (“Oldcastle”), which was a leading producer of concrete building products, entered into an employment contract in 2004, with a...

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Words and Phrases
bonus
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(9) - Paragraph 2900(9)(d) percentage of net sales was not based on profits 345
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a) - Subparagraph 37(8)(a)(ii) - Clause 37(8)(a)(ii)(B) sales-based comepensation nonetheless directly related to SR&ED 441

29 November 1993 Administrative Letter 9324456 F - RS&DE

Discussion of the meaning of "bonus" and "remuneration based on profits" in three contexts.

Words and Phrases
bonus

The Queen v. V&R Enterprises Ltd., 79 DTC 5399, [1979] CTC 465 (FCTD)

In finding (in the context of what now are ss.18(1)(a) and 78(3)) that accrued remuneration was not a "bonus" Grant D.J. stated (p. 5400):

"A...

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Words and Phrases
bonus
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Timing valid year-end accrual of remuneration 92