The technical definitions for combustible dust vary. In Canada, the Hazardous Products Regulation (WHMIS 2015) defines combustible dust as  a mixture or substance that is in the form of finely divided solid particles that, upon ignition, is liable to catch fire or explode when dispersed in air.
Some rewards from employee incentive contests are exempt from income tax. Such rewards must be tangible personal property, for example, material goods that are for personal use and that are not deductable from the companyâs operating costs. Such rewards are not classified as income, but only up to the value of $1,600.
Severance pay is subject to social security and Medicare taxes.Severance pay is wages for purposes of social security taxes and Medicare taxes. Theemployer is required to deduct the employee portions of these taxes from wages paid toemployees. The employee portion of social security tax is equal to 6.2 percent ofwages and applies on wages paid by an employer to an employee of up to a maximumof $76,200 during the calendar year 2000. The employee portion of medicare tax isequal to 1.45 percent of wages and applies to all wages.