According to canadian tax law:

-how is employment income calculated

-how is taxable income calculated

My understanding is that employment income is section 5,6,7 which included taxable benefits, stock options, salary etc.

For taxable income is it just section 5,6,7 or employment income minus section 8 deductions?

Finally can you please explain the impact of payroll advances on employment income? Is it just treated as apart of your salary?

This is for a third year level taxation course using the 42nd edition of intro to federal taxation in canada

Thanks