Summary Policy

Date
November 3, 2005

Reference Number
CSP - C29

Key Words
Compensation

Policy Statement

Compensation includes all forms of salaries, wages, commissions, bonuses, fees, honoraria, etc., plus the value of taxable and non-taxable benefits. In general terms, it includes all amounts that form part of a recipient's income from employment plus a registered charity's portion of payments, such as employee's pension, medical or insurance plan, employer CPP and EI contributions, Federal and Provincial income tax, and worker's compensation benefits.

References

• Return - Registered Charity Information Return, CSP-R10.
• Completing the Registered Charity Information Return, T4033B.
• Registered Charity Information Return, T3010B.