7 December 2009 External T.I. 2009-0344691E5 F - Versement d'un droit salarial -- summary under Remuneration

Teachers accrue a salary entitlement over the school year but are paid on an even instalment basis over the full 12 months that include their months not teaching. However, when a teacher goes on maternity leave, she receives a catch-up payment to bring her pay up to the total accrued entitlement to that point. CRA stated that such catch-up payment “represents payment of salary or wages that must be deducted at source in the usual manner.”