Ch.6 employment income

Question 1

General inclusion

Answer 1

includes all salary or wages received on a cash basis by employees as a result of their employment.
Employment income is taxed, on a cash basis, in the year that the salary or wages are received.
The only exception is when a bonus is paid more than three years after the year end in which it is declared then include it in yr declared

Question 2

Taxable benefits and other payments

Answer 2

Taxable benefits are included in an employee’s income. = its taxed
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