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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1029.8.9.1r6
Disposition versions

Full text
1029.8.9.1R6. For the purposes of sections 1029.8.9.1R1 and 1029.8.9.1R4, an expenditure incurred in the year by the taxpayer for the salary or wages of an employee does not include
(a)  an amount referred to in any of sections 34 to 58.3 of the Act;
(b)  an expenditure deemed to have been made under the first paragraph of section 482 of the Act; or
(c)  a remuneration based on profits or a bonus.
s. 1029.8.9.1R6; O.C. 1707-97, s. 76; O.C. 134-2009, s. 1.
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