What salaries and wages are specifically excluded?
IDMTC eligible salaries and wages do not include: • Stock options; • Amounts paid to specified employees: • based on profits or a bonus or • in excess of five times the year’s maximum pensionable earnings (more information may be found at: http://www.cra-arc.gc.ca/limits/); • Amounts paid to employees for performing: marketing; human resource services; administrative support or management services; and • Amounts paid to contractors or sub-contractors.
