Expense - Aquaculture

5.1 - Operating expenses

5.1.1 - Salaries and wages

Salaries and wages paid to employees for whom a T4 - Statement of Remuneration Paid was issued. Include vacation pay, bonuses and commissions.

5.1.2 - Employer portion of employee benefits

Employer portion of employee benefits paid for all employees for whom a T4 - Statement of Remuneration Paid was issued. Include employer contributions to pension, medical/life insurance plans, employment insurance and workers' compensation and contributions to provincial/territorial health and education payroll taxes.

5.1.3 - Depreciation

5.1.4 - Product expenses

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