Income Tax Regulations — 100
on year, the total of all amounts each of which is an amount referred to in paragraph (a) or (a.1) of the definition remuneration . ( rémunération totale ) (2) Where the amount of any credit referred to in paragraph (a) or (b) of the definition personal credits in subsection (1) is subject to an annual adjustment under section 117.1 of the Act, such amount shall, in a particular taxation year, be subject to that annual adjustment. (3) For the purposes of this Part, where an employer deducts or withholds from a payment of remuneration to an employee one or more of the following amounts, the balance remaining after the deducting or withholding of the amount or amounts shall be deemed to be the amount of that payment of remuneration: (a) a contribution to or under a pooled registered pension plan, a registered pension plan or a specified pension plan, (b) dues described in subparagraph 8(1)(i)(iv), (v) or (vi) of the Act paid on account of the employee, (b.1) a contribution by the employee under subparagraph 8(1)(m.2) of the Act, (c) a premium under a registered retirement savings plan, to the extent that the employer believes on reasonable grounds that the premium is deductible under paragraph 60(j.1) or subsection 146(5) or (5.1) of the Act in computing the employee’s income for the taxation year in which the payment of remuneration is made, (c.1) a contribution to or under a FHSA, to the extent that the employer believes on reasonable grounds that the contribution is deductible under subsection 146.6(5) of the Act in computing the employee’s income for the taxation year in which the payment of remuneration is made, (d) an amount that is deductible under paragraph 60(b) of the Act, (e) an amount that is deductible under paragraph 60(e.1) of the Act, or (f) an amount that is deductible under paragraph 60(l) of the Act. (3.1) For the purposes of this Part, where an employee has claimed a deduction for a taxation year under paragraph 110.7(1)(b) of the Act as shown on the return most recently filed by the employee with the employee’s employer pursuant to subsection 227(2) of the Act, the amount of remuneration otherwise determined, including the amount deemed by subsection (3) to be the amount of that payment of remuneration, paid to the employee for a pay period shall be reduced by an amount equal to the amount of the deduction divided by the maximum number of pay periods in the year in respect of the appropriate pay period. (3.2) [Repealed, SOR/2001-209, s. 1] (4) For the purposes of this Part, where an employee is not required to report for work at any establishment of the employer, he shall be deemed to report for work (a) in respect of remuneration that is salary, wages or commissions, at the establishment of the employer from which the remuneration is paid; or (b) in respect of remuneration other than salary, wages or commissions, at the establishment of the employer in the province where the employee resides at the time the remuneration is paid but, if the employer does not have an establishment in that province at that time, he shall, for the purposes of this paragraph, be deemed to have an establishment in that province. (5) For the purposes of this Part, where an employer deducts or withholds from a payment of remuneration to an employee an amount in respect of the acquisition by the employee of an approved share, as defined in subsection 127.4(1) of the Act, there shall be deducted from the amount determined under paragraph 102(1)(e) or (2)(e), as the case may be, in respect of that payment the lesser of (a) $750, and (b) 15% of the amount deducted or withheld in respect of the acquisition of an approved share. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-2, s. 1; SOR/78-331, s. 1; SOR/80-382, s. 1; SOR/80-502, s. 1; SOR/80-683, s. 1; SOR/80-901, s. 1; SOR/80-941, s. 1; SOR/81-471, s. 1; SOR/83-349, s. 1; SOR/83-692, s. 1; SOR/86-629, s. 1;