Remuneration, Salary or Wages Paid
The terms “remuneration paid” and “salary or wages paid” are used to designate remuneration, salary or wages that are paid, allocated, granted or awarded.
Note
A tip allocated to an employee constitutes salary or wages paid to the employee.
A benefit in kind (other than in cash) that you grant to an employee also constitutes salary or wages paid to the employee. However, under the QPIP, a benefit in kind generally does not constitute eligible salary or wages; only cash remuneration paid to an employee is considered salary or wages paid.