Words and Phrases - "salary or wages"

a
88
b
44
c
79
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Wood v. The Queen, 85 DTC 5552, [1985] 2 CTC 16, [1985] DTC 5406 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Earned Income

"Salary or wages" for the purpose of s. 146(1)(c) is defined in s. 248(1) to mean employment income net of the deductions allowed under section 8, such as the employment expense deduction and unemployment insurance premiums.

Words and Phrases
salary or wages