Income Tax Regulations — (a)
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 that is required by paragraph 56(1)(z.2) of the Act to be included in computing a taxpayer’s income, (i) a payment made during the lifetime of an annuitant referred to in the definition annuitant in subsection 146(1) of the Act out of or under a registered retirement savings plan of that annuitant, other than (i) a periodic annuity payment, or (ii) a payment made by a person who has reasonable grounds to believe that the payment may be deducted under subsection 146(8.2) of the Act in computing the income of any taxpayer, (j) a payment out of or under a plan referred to in subsection 146(12) of the Act as an amended plan other than (i) a periodic annuity payment, or (ii) where paragraph 146(12)(a) of the Act applied to the plan after May 25, 1976, a payment made in a year subsequent to the year in which that paragraph applied to the plan, (j.1) a payment made during the lifetime of an annuitant referred to in the definition annuitant in subsection 146.3(1) of the Act under a registered retirement income fund of that annuitant, other than a particular payment to the extent that (i) the particular payment is in respect of the minimum amount (in this paragraph having the meaning assigned by subsection 146.3(1) of the Act) under the fund for a year, or (ii) where the fund governs a trust, the particular payment would be in respect of the minimum amount under the fund for a year if each amount that, at the beginning of the year, is scheduled to be paid after the time of the particular payment and in the year to the trust under an annuity contract that is held by the trust both at the beginning of the year and at the time of the particular payment, is paid to the trust in the year, (k) a benefit described in section 5502, (l) an amount as, on account or in lieu of payment of, or in satisfaction of, proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract, (m) in respect of an amount that can reasonably be regarded as having been received, in whole or in part, as consideration or partial consideration for entering into a contract of service, where the service is to be performed in Canada, or for an undertaking not to enter into such a contract with another party, (n) a payment out of a registered education savings plan other than (i) a refund of payments, (ii) an educational assistance payment,