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

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,employees' or ,"w]s' ,-p5s,n
,numb]3 ,,it-#bjb;,r#b
,date3 ,septemb] #ai1 #aihe
,ref];e3 ,p>agraph #ef7#a77;v7 &
  subp>agraph #aaj7#a77f77;ii7 7al
  subsec;n #e7#a77

  ,? bullet9 c.els & replaces
,,it-#bjb;,r dat$ ,july #ad1 #aihj &
,,it-#bjb;,r ,special ,rel1se dat$
,decemb] #bi1 #aihj

#a4 ,9 ? bullet9
  7a7 8-p5s,n bo>d0 9cludes any
    employees' or "w]s' -p5s,n bo>d or
    -mis.n 9 any prov9ce or t]ritory (
    ,canada1 &
  7b7 8-p5s,n0 ref]s 6! am.t ( an aw>d1
    z adjudicat$ 0a -p5s,n bo>d1 :    #a
             ,,it-#bjb;,r#b          a#a
    a "w] or 8 or h] dep5dants w rcv z a
    result (! "w] hav+ su6]$ ill;s1
    9jury or d1? 9 ! p]=m.e ( 8 or h]
    duties ( employ;t & 9cludes any s*
    -p5s,n 6: 5title;t is provid$ "u !
    ,gov]n;t ,employees ,-p5s,n ,act or
    any employees' or "w]s' -p5s,n ,act
    or ,ord9.e (a prov9ce or t]ritory (
    ,canada4
#b4 ,prior 6#aihb1 ! am.t ( -p5s,n t 0
  rcvd 9 a tax,n ye> 0any p]son 7o!r ?an
  z ! employ] or =m] employ] (! p]son 9
  respect ( :om ! am.t 0 pd7 0 exclud$ f
  9come 0virtue ( p>agraph #ha7#a77h71 :
  p>agraph 0 rep1l$ applica# 6! #aihb &
  subsequ5t tax,n ye>s4 ,! ma9 9come tax
  e6ect (! rep1l ( p>agraph #ha7#a77h71
  & o!r am5d;ts 6! ,act1 is t -p5s,n
  rcvd1 :ile 3t9u+ 6be non-taxa#1 is n[
  9clud$ 9 ! 9come (! p]son :o rcvs x4
  ,! am.t ( -p5s,n rcvd 9 a tax,n ye> is
  "!=e relevant 9 det]m9+

                                      #b
             ,,it-#bjb;,r#b          b#a
  7a7 ! ext5t 6: ! recipi5t "!( may 2
    claim$ z a dep5dant 0ano!r taxpay]1
    &
  7b7 ! am.t t is ! a7regate (! family
    net 9come &! o!r support+ p]son's
    net 9come = purposes (! * tax cr$it4
  
            ,9clu.n 9 9come
    
#c4 ,= #aihb & subsequ5t tax,n ye>s1 !
  am.t ( -p5s,n rcvd 9 a tax,n ye> 0any
  p]son is1 0virtue ( p>agraph
  #ef7#a77;v71 requir$ 6be 9clud$ 9
  -put+ t p]son's 9come =! ye>4
--------------------------------------#b
#d4 ,=! purpose ( p>agraph #ef7#a77;v7 !
  am.t ( -p5s,n may 2 rcvd ei f a -p5s,n
  bo>d or f ! employ] or =m] employ] (!
  p]son 5titl$ "!to4 ,an employee may1
  "u ! t]ms ( an employ;t 3tract or
  collective agree;t1 or 0r1son ( 2+
  grant$ 9jury l1ve ) pay "u ! ,f9ancial
  ,adm9i/r,n ,act1 2 5titl$ 6rcv sal>y
  or wages dur+ a p]iod 9 : !         #c
             ,,it-#bjb;,r#b          a#b
  employee is al 5titl$ 6-p5s,n4 ,":1 9
  ^! circum/.es1 ! employee rcvs no
  pay;t f a -p5s,n bo>d1 ! am.t rcvd f 8
  or h] employ]1 6! ext5t t x does n
  exce$ ! -p5s,n am.t1 w 2 9clud$ 9 !
  employee's 9come =! ye>1 z -p5s,n1 "u
  p>agraph #ef7#a77;v74 ,! excess1 if
  any1 w 2 9clud$ 9 ! employee's 9come
  "u subsec;n #e7#a74

        ,deduc;n 9 ,-put+ ,taxa#
                 ,9come
    
#e4 ,= #aihb & subsequ5t tax,n ye>s1 any
  -p5s,n rcvd 0a taxpay] 9 a tax,n ye>1
  t 0 9clud$ 9 ! taxpay]'s 9come "u
  p>agraph #ef7#a77;v71 may1 0virtue (
  subp>agraph #aaj7#a77f77;ii71 2
  deduct$ 9 -put+ ! taxpay]'s taxa#
  9come =! ye>1 except any s* -p5s,n
  rcvd 0! taxpay] z ! employ] ( =m]
  employ] (! p]son 9 respect ( :om !
  -p5s,n 0 pd4
                                      #d
        ,pay;ts rcvd 0,employ]s      b#b
    
#f4 ,any am.t rcvd 0an employ] f a
  -p5s,n bo>d1 or remitt$ 0! employee 6!
  employ]1 or any o!r am.t pd 6an
  employ] 9 reimburse;t ( sal>y or wages
  pd 0! employ] is 9clud$1 )\t excep;n1
  9 -put+ ! employ]'s 9come4

           ,loans or ,adv.es
    
#g4 ,": x c 2 e/abli%$ t an employee
  rcvd a loan or adv.e f 8 or h] employ]
  : is 6be repd f future pay;ts (
  -p5s,n1 ! loan or adv.e 3/itutes nei
  9come 6! employee nor deducti# exp5se
  6! employ]4 ,h["e1 :5 ! -p5s,n is pd &
  is rcvd 0! employee1 x w 2 tr1t$ 9
  a3ord.e ) #c & #e abv4 ,! am.t rcvd 0!
  employ] f or on 2half (! employee 9
  repay;t (! loan or adv.e w n 3/itute
  9come 6! employ]4


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