,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,pay;ts 0,employ] 6,employee
,numb]3 ,,it-#aif;,r#b
,date3 ,novemb] #bc1 #aiha
,ref];e3 ,subsec;n #f7#c7 7al subsec;n
  #e7#a7 & p>agraph #f7#a77a77

  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#aif;,r issu$ on ,may #bd1
#aigg4 ,curr5t revi.ns >e designat$
0v]tical l9es4

#a4 ,subsec;n #f7#c7 provides1 9 "p1 t
  an am.t rcvd pursuant 6an agree;t made
  immly 2f1 dur+ or immly af ! p]iod t !
  payee 0 employ$ 0! pay] is deem$1 =!
  purposes ( sec;n #e1 6be remun],n =
  s]vices r5d]$ dur+ ! p]iod ( employ;t
  un.s x c 2 e/abli%$ t ! am.t c
  r1sonably 2 reg>d$ z o!r ?an a      #a
             ,,it-#aif;,r#b          a#a
  pay;t rcvd "u ! 3tract ( employ;t or =
  5t]+ ! 3tract ( employ;t or =a cov5ant
  ) respect 6:at ! payee is or is n 6d
  2f or af 8 employ;t t]m9ates4
#b4 ,6be 3sid]$ taxa# "u subsec;n
  #f7#c71 any am.t paya# pursuant 6a
  writt5 or oral 3tract1 z describ$ 9 #a
  abv1 m/ h ! nature & qual;y ( sal>y1
  wages1 -mis.ns1 etc4 ,nei ! me?od (
  calculat+ ! am.t nor ! /eps tak5 65=ce
  pay;t "u ! 3tract 9 a3ord.e ) xs t]ms
  79clud+ ?r1t5$ or su3ess;l litig,n7
  alt]s ! applicabil;y ( ? subsec;n4
#c4 ,on ! o!r h&1 t "p (a pay;t 9 excess
  (! am.t "!( t c r1sonably 2 reg>d$ z
  hav+ ! nature & qual;y ( sal>y1 wages
  -mis.ns1 etc41 t is -p5s,n = "s?+
  else1 o!r ?an a cov5ant n 6-pete1 z
  m5;n$ 9 #a abv1 may n 2 taxa# "u sec;n
  #e4 ,h["e1 ! excess may repres5t a
  t]m9,n pay;t 6be 9clud$ 9 9come "u
  subp>agraph #ef7#a77a77;viii74 ,see
  ,,it-#cfe;,r =! ,de"p;t's g5]al views
  on ! det]m9,n (! tax /atus ( an     #b
             ,,it-#aif;,r#b          b#a
  am.t : may 2 rcvd 9 respect (a t]m9,n
  ( employ;t1 9clud+ an am.t rcvd =!
  br1* ( an employ;t 3tract4
#d4 ,foll[+ >e examples ( pay;ts 6:
  subsec;n #f7#c7 applies3
  7a7 ,a pay;t rcvd 0a p]son pursuant 6a
    3tract ( employ;t : provides t "p (
    8 remun],n w 2 paya# on a def]r$
    basis4 ,s* a provi.n may ref] ei 6a
    por;n ( 8
--------------------------------------#b
    regul> sal>y1 wages1 -mis.ns1 etc41
    :ile he 0 employ$ or 6"s special
    am.t s* z an annual bonus4 ,! =ego+
    rem>ks d n apply 6a pay;t rcvd t -es
    )9 ! provi.ns ( sec;n #add1 #ade or
    #adg (! ,act4
  7b7 ,a pay;t rcvd 0an amateur a?lete f
    a profes.nal club = s]vices 6be
    r5d]$ 0hm4
  7c7 ,a pay;t rcvd on ! t]m9,n (
    employ;t1 ": ! 3tract ( employ;t ei
    expressly or implicitly provides t !
    payee is 5titl$ 6rcv s* pay;t     #c
             ,,it-#aif;,r#b          a#b
    on a3.t (1 9 lieu ( pay;t (1 or 9
    satisfac;n (! employ;t's oblig,n
    6pay 8 sal>y1 wages1 -mis.ns1 etc41
    rema9+ "u ! 3tract ( employ;t or =a
    p]iod co9cid5t )a r1sona# p]iod (
    notice (! t]m9,n ( 8 employ;t4
#e4 ,a taxa# pay;t is 9clud$ 9 -put+ !
  payee's 9come 9 ! e>lie/ tax,n ye> 9 :
  7a7 he rcvs x1
  7b7 absolute 5joy;t or use ve/s 9 hm1
  7c7 x is pd or transf]r$ pursuant 6!
    payee's direc;n or ) 8 3curr;e 6"s
    o!r p]son =! b5efit (! payee or s*
    o!r p]son 7subsec;n #ef7#b771 or
  7d7 he is deem$ 6h rcvd x "u !
    provi.ns ( subsec;n #gh7#c74







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