Employment Income Basics (Sections 5-8)

Canadian Tax Fundamentals · 3:34

Listen on 93

Lyrics

[Verse 1]
When you clock in every morning, punch that card and earn your pay
Salary or hourly wages, tax man wants his share today
Section five begins the journey, employment income's the theme
Regular pay and overtime, it's all part of the scheme

[Chorus]
Five through eight, don't be late
Employment income, calculate
Salary, wages, benefits too
Taxable amounts are coming through
Five through eight, memorize
Every dollar that you prize
From your job becomes the base
For the tax that you must face

[Verse 2]
Section six brings complications, benefits beyond your wage
Company car and housing help, bonuses at every stage
Taxable benefits are income, even if you don't see cash
Stock options, club memberships, add them to your taxable stash

[Chorus]
Five through eight, don't be late
Employment income, calculate
Salary, wages, benefits too
Taxable amounts are coming through
Five through eight, memorize
Every dollar that you prize
From your job becomes the base
For the tax that you must face

[Bridge]
Seven shows us the exceptions, what we can deduct and save
Uniforms and union dues, professional fees that pave
The way to lower taxable income, but the rules are pretty tight
Eight wraps up the calculations, make sure everything's done right

[Verse 3]
T4 slips tell the story, box by box the numbers flow
Employment income summarized, everything you need to know
From gross pay to source deductions, CPP and EI
Add it up and get it right, no detail you can deny

[Final Chorus]
Five through eight, now you're great
Employment income, you calculate
Salary, wages, benefits too
Taxable amounts are nothing new
Five through eight, you've got this straight
Every dollar that you make
From your job becomes the base
For the tax that's commonplace

[Outro]
Employment income basics, foundation that you need
Sections five through eight will help your CPA dreams succeed

← Income Tax Act Structure & Framework | Employment Benefits & Deductions →