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I-3, r. 1 - Regulation respecting the Taxation Act
Section 771r11
Disposition versions
771R11. Where, by reason of section 771R9, a corporation includes an amount in its salaries and wages, the Minister may, upon receipt of a joint application by the corporation and the employer referred to in that section that is filed by the employer, permit the employer, for the purposes of determining the salaries or wages or the gross revenue for the employer’s taxation year or fiscal period, to deduct an amount that the Minister considers reasonable and that does not exceed the lesser of
(a) the amount included by the corporation for the year, by reason of the application of section 771R9, in computing its salaries or wages in respect of the services rendered by the employees of the employer to or for the corporation or the partnership of which the corporation is a member; and
(b) the amount included by the employer for the year in computing its salaries or wages or its gross revenue in respect of the services rendered by the employees of the employer to or for the corporation or the partnership of which the corporation is a member.
771R11. Where, by reason of section 771R9, a corporation includes an amount in its salaries and wages, the Minister may, upon receipt of a joint application by the corporation and the employer referred to in that section, filed by the employer in prescribed form, permit the employer, for the purposes of determining the salaries or wages or the gross revenue for the employer’s taxation year or fiscal period, to deduct an amount that the Minister considers reasonable and that does not exceed the lesser of
(a) the amount included by the corporation for the year, by reason of the application of section 771R9, in computing its salaries or wages in respect of the services rendered by the employees of the employer to or for the corporation or the partnership of which the corporation is a member; and
(b) the amount included by the employer for the year in computing its salaries or wages or its gross revenue in respect of the services rendered by the employees of the employer to or for the corporation or the partnership of which the corporation is a member.
