This technical note addresses the taxation of labor income and benefits (including salary deferral, benefits, compensation, automobile, employee loans, stock options and other taxable and non-taxable benefits) on both the employee and the employer's point of view. Section also includes contributions (including the costs of the seller, travel expenses), and other related items (moving expenses, death benefits). Several questions are included to allow students to apply theoretical information presented in this case. "Hide
Darroch A. Robertson on 14 pages. Publication Date: January 25, 2001. Prod. #: 901B02-PDF-ENG