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When does a bonus have to paid?

By Gord Ahier |

Judy asked:

If a bonus is accrued at year-end to a shareholder/director, when does it have to be paid in order for it to be deductible in the year accrued?

Gord Ahier answered:

Basically it is a six month rule: any unpaid remuneration such as a bonus, must be paid within 180 days from the year end to be deductible.

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