Box A – Retroactive Payments

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If you make a retroactive payment to an employee in the year further to a court judgment, an arbitration award or a settlement between the parties in legal proceedings, and a portion of the payment relates to previous years, you must give the employee a statement specifying the years concerned, the total amount for those years as well as the amount for each year.

The employee can use the statement to request an income tax adjustment when filing his or her income tax return.

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