TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

... an amount paid by or on behalf of the taxpayer in the year pursuant to an arrangement under which the taxpayer is required to reimburse any amount paid to him for a period throughout which he did not perform the duties of his office or employment, to the extent that (i) the amount so paid to him for the period was included in computing his income from an office or employment, and (ii) the aggregate of amounts so reimbursed does not exceed the aggregate of amounts received by him for the period throughout which he did not perform the duties of his office or employment.  1, fiche 1, Anglais, - salary%20reimbursement

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol