Income Tax Regulations — 100
100 (1) In this Part and in Schedule I, employee means any person receiving remuneration; ( employé ) employer means any person paying remuneration; ( employeur ) estimated deductions means, in respect of a taxation year, the total of the amounts estimated to be deductible by an employee for the year under any of paragraphs 8(1)(f), (h), (h.1), (i) and (j) of the Act and determined by the employee for the purpose of completing the form referred to in subsection 107(2); ( déductions estimatives ) exemptions [Repealed, SOR/89-508, s. 1] pay period includes (a) a day, (b) a week, (c) a two week period, (d) a semi-monthly period, (e) a month, (f) a four week period, (g) one tenth of a calendar year, or (h) one twenty-second of a calendar year; ( période de paie ) personal credits means, in respect of a particular taxation year, the greater of (a) the amount referred to in paragraph 118(1)(c) of the Act, and (b) the aggregate of the credits which the employee would be entitled to claim for the year under (i) subsections 118(1), (2) and (3) of the Act if the description of A in those subsections were read as “is equal to one”, (ii) subsections 118.3(1) and (2) of the Act if the description of A in subsection 118.3(1) of the Act were read as “is equal to one” and if subsection 118.3(1) of the Act were read without reference to paragraph (c) thereof, (iii) subsections 118.5(1) and 118.6(2) of the Act if subsection 118.5(1) of the Act were read without reference to “the product obtained when the appropriate percentage for the year is multiplied by” and the description of A in subsection 118.6(2) of the Act were read as “is equal to one”, and after deducting from the aggregate of the amounts determined under those subsections the excess over $3,000 of the aggregate of amounts that the employee claims to expect to receive in the year on account of a scholarship, fellowship or bursary, (iv) section 118.8 of the Act if the formula A + B - C in that section were read as (A + B) / C where A is the value of A in that section, B is the value of B in that section, and C is the appropriate percentage for the year, (v) section 118.9 of the Act if the formula A - B in section 118.81 of the Act were read as A / B where A is the value of A set out in that section, and B is the appropriate percentage for the year. ( crédits d’impôts personnels ) remuneration includes any payment that is (a) in respect of (i) salary or wages, or (ii) commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated (referred to as commissions in this Part) paid to an officer or employee or former officer or employee, (a.1) in respect of an employee’s gratuities required under provincial legislation to be declared to the employee’s employer, (b) a superannuation or pension benefit (including an annuity payment made pursuant to or under a superannuation or pension fund or plan) other than a distribution (i) that is made from a pooled registered pension plan and is not required to be included in computing a taxpayer’s income under paragraph 56(1)(z.3) of the Act, or (ii) that subsection 147.5(14) of the Act deems to have been made, (b.1) an amount of a distribution out of or under a retirement compensation arrangement, (c) a retiring allowance, (d) a death benefit, (e) a benefit under a supplementary unemployment benefit plan, (f) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Act as a revoked plan , reduced, if applicable, by amounts determined under subsections 147(10.1), (11) and (12) of the Act, (g) a benefit under the Employment Insurance Act , (g.1) an amount that is required by paragraph 56(1)(a.3) of the Act to be included in computing a taxpayer’s income, (h) an amount that is required by paragraph 56(1)(r) of the Act to be included in computing a taxpayer’s income, except the portion of the amount that relates to child care expenses and tuition costs, (h.1) an amount t