Where an employee receives a lump sum payment by way of deferred pay, gratuity etc other than gross income under Section 13(1)(d) or (e) [don't worry, these subsections will be discussed in later articles], on the cessation of his employment, the lump sum is spread either:

1. over the last 6 basis periods: if the employment began more than 5 years before the beginning of the basis period in which the employment ceased.
2. otherwise, over the period of employment including periods during which the employee was employed by a different company but within the same group of companies