Gross income in United States tax law is receipts and gains from all sources. Gross income is the starting point for determining Federal and state income tax of individuals, corporations, estates and trusts, whether resident or nonresident.Except as otherwise provided by law, Gross income means all income from whatever source, and is not limited to cash received. Wages, fees for services, tips, and similar income. 2  It is well established that income from personal services must be included in the gross income of the person who performs the services. 3  Mere assignment of the income does not shift the liability for the tax.
Georgian Bay (French: Baie Georgienne) is a large bay of Lake Huron, located entirely within Ontario, Canada. The main body of the bay lies east of the Bruce Peninsula and Manitoulin Island. To its northwest is the North Channel.
Midland/Penetanguishene (Southern Georgian Bay) is located only 90 minutes north of Toronto on the southeast shore of Georgian Bay. The area spans from Wasaga Beach in the west to Christian Island in the north and Honey Harbour in the east. A hot spot for culture along the Georgian Bay Coastal Route, the Midland/Penetanguishene region is home to several cultural attractions.