"Emoluments" are the returns arising from office or employment - usually in the form of compensation or perquisites - arising or accuring in, derived from or recieved in Trinidad & Tobago and which are assessable to income tax.

This includes all salaries, wages, bonuses, overtime, renumeration, stipend, the value of board or lodging, commission or other amounts for services, directors fees, retiring allowances or pensions.