Subdivision aIncome or Loss from an Office or EmploymentBasic RulesMarginal note:Income from office or employment5. (1) Subject to this Part, a taxpayer???s income for a taxation year from an office or employment is the salary, wages and other remuneration, including gratuities, received by the taxpayer in the year.Marginal note:Loss from office or employment(2) A taxpayer???s loss for a taxation