Chapter 11 - Isolated Post Instructions

Section 1 – Definitions

11.1.01 - Definitions

The definitions in this instruction apply in this Chapter:

accompanied member

means a member whose dependants normally reside at the isolated post where the member is serving.

ALTA

means the Alert Leave Travel Assistance.

CRA

means the Canada Revenue Agency.

CMHC

means the Canada Mortgage and Housing Corporation.

dependant

has the meaning established in CBI 208.80 - Application and Definitions.

environment classification

means the classification ranging from one to five as determined by the Treasury Board of Canada based on the allocation of points for the population, climate, topography and availability of commercial transportation or access by all-weather roads at the isolated post.

IPGHD

means the Isolated Post and Government Housing Directives published by TB for application to Public Service employees.

isolated post

means a place:

1. designated as an isolated post by the NJC in the IPGHD; or
2. in any other case, designated or re-designated as an isolated post by the DGCB under the authority of CBI 11.2.01(3). 

member

means an officer or a non-commissioned member.

NJC

means the National Joint Council.

NLTA

means the Northern Leave Travel Assistance.

point of departure

means the designated air terminal nearest to the isolated post from which it is most practical to obtain transportation by air.

posted for duty

means posted to, attached posted to, called out or serving on full-time or part-time service at an isolated post.

prescribed zones

means areas in designated northern locations as set out in the Income Tax Act. They include a northern zone and an intermediate zone.

service couple

means two members who are married or in a common-law partnership or two persons who are married or in a common-law partnership where one is a member and the other is a person entitled to benefits under the IPGHD.

SPAA

means Special Allowance – CFS Alert.

TB

means the Treasury Board of Canada.

traveling expenses

has the same meaning as established in CBI 209.01 - Definitions.

(TB 24 March 2022, effective 1 October 20218 Sep 03)

Section 2 – Isolation Allowance

11.2.01 - Isolation Allowance - General 

11.2.01(1) (Purpose) Isolation Allowance (Isol A) is intended to offset the abnormal cost differentials between isolated and non-isolated locations and to compensate members for harsh environmental conditions experienced in northern locations.

11.2.01(2) (Application) This policy applies to members of the Regular Force and members of the Reserve Force on Class “A”, “B” or “C” Reserve Service, who are posted for duty at an isolated post.

11.2.01(3) (Authority) In respect of a place that is not or that ceases to be listed in the IPGHD, the DGCB is authorized to designate or re-designate that place as an isolated post and to establish the classification level for each component of Isol A based on: 

1. data provided by Statistics Canada; 
2. the criteria for designating isolated posts and for determining classification levels established in the IPGHD and in the table to CBI 11.2.02; and 
3. consultation with the TB Secretariat.

11.2.01(4) (Publication) The classification level for each component of Isol A for an isolated post designated or re-designated pursuant to paragraph (3) shall be published by the DPPD. 

11.2.01(5) (Posts removed from IPGHD and re-designated by DGCB – transitional period) Where an isolated post is removed from the IPGHD and re-designated as an isolated post by the DGCB, the previous IPGHD classification levels remain in effect until the DGCB has re-designated that place as an isolated post, established the classification level for each component of Isol A, and specified the effective date. 

(TB 24 March 2022, effective 1 October 2021) 

11.2.02 - Isolation Allowance Components

11.2.02(1) (Components) Isol A has four components:

1. Environment Allowance (EA)
2. Living Cost Differential (LCD)
3. Fuel and Utilities Differential (FUD)
4. Shelter Cost Differential (SCD).

The factors used to select and classify posts for Isol A are described in the table to this instruction.

11.2.02(2) (Component levels and rates) The level and rate of each component of Isol A payable to a member on the effective date of this instruction are set out in the tables to CBI 11.2.05 - Monthly rates and CBI 11.2.06 - Daily and half-day rates. Subsequent changes to the level and rate for each component of Isol A shall be as approved by the TB in the IPGHD with the same effective date. The effective date for SCD shall be 1 Apr 03 and it shall be implemented in the same manner as approved by the TB in the IPGHD. Approved changes will be published in this chapter.

11.2.02(3) (Changes to annual rates) When subsequent changes to the annual rates of EA, LCD and FUD are approved by the TB in the IPGHD, the applicable monthly rate for the purposes of CBI 11.2.05 shall be one-twelfth of the annual rate, rounded to the nearest dollar.

11.2.02(4) (Changes to hourly rates) When subsequent changes to the hourly rates of EA, LCD and FUD are approved by the TB in the IPGHD, the applicable daily rate for the purposes of CBI 11.2.06 shall be eight times the hourly rate.

(TB, effective 18 Sep 03)

Table to CBI 11.2.02

Environment Allowance (EA): The EA for each post is assessed according to five classification levels by allocating points for these factors

• Factor: Point Allocation Criteria.
• Community population: Points are awarded for the number of residents in the community with more points awarded where there are fewer residents.
• Climate: Features of climate include wind-chill, the length of the period of darkness, annual precipitation and temperature variations.
• Accessibility: Points are determined according to whether or not a post has an all-weather road access and/or scheduled air or rail passenger services and, where road access does exist, the distance to the nearest community with a population of 15,000 or greater.

Living Cost Differential (LCD): The LCD is payable where prices for food and other goods and services are abnormally high in comparison with the location identified as the major source of supply for a region. The amount of LCD is related to average Canadian family expenditures through an index level developed and measured by Statistics Canada. When the index is 115 or higher, LCD is payable.

Fuel And Utilities Differential (FUD): The FUD is payable to assist members to meet abnormally high prices for fuel and utilities caused by higher transportation costs and consumption rates imposed by the geographical location of the isolated post. The amount paid is based on the difference between the National Composite Billing cost for fuel and utilities plus 20 percent, and the actual cost of fuel and utilities at the isolated post. FUD is not paid where fuel and utilities are available through government sources.

Shelter Cost Differential (SCD): The SCD is payable to help members offset the higher shelter charges at certain isolated posts. The amount paid is based on the difference, as determined by Canada Mortgage and Housing Corporation, between the average local rental charge of a standard three-bedroom house and the national average for the same standard house at the 12 authorized points of departure as set out in the IPGHD.

(TB, effective 1 Aug 2007)

11.2.03 - Classification of Isolated Posts

11.2.03(1) (Primary posts) The primary isolated posts are as listed in the table to this instruction. The classification level for each component of Isol A is set out in the table to this instruction and in the table to CBI 11.2.05 as applicable.

11.2.03(2) (Other posts listed in IPGHD) Members posted for duty at isolated posts as approved in the IPGHD, but not specifically set out in table to this instruction, are entitled to Isol A at the rates and under the applicable conditions as approved in the IPGHD. The DPPD will advise such members as to the rates applicable to these posts.

11.2.03(3) (Posts designated by DGCB) Members posted for duty at posts designated or re-designated as isolated posts by the DGCB are entitled to Isol A at the classification levels for each component of Isol A as published by the DPPD. 

(TB 24 March 2022, effective 1 October 2021) 

Table to CBI 11.2.03

(TB, effective 1 Oct 2021)

11.2.04 - Conditions of Payment

11.2.04(1) (General factors) The amount and conditions of payment of Isol A to a member depend on the following factors:

1. type of service (full-time or part-time);
2. the member's accompanied status;
3. temporary absences from the post; and
4. changes to the IPGHD as approved by TB.

11.2.04(2) (Type of Service) Payment may be based on monthly, daily, or half-day rates depending on whether the member is on full-time or part-time service. A member who is:

1. serving in the Regular Force or Reserve Force on Class B or C Reserve Service and who is posted for duty on full-time service, is entitled to Isol A for each month at the applicable monthly rates set out at CBI 11.2.05 - Monthly rates; or
2. serving on part-time Primary Reserve Service, is entitled to Isol A:
   1. for each full day worked at the applicable daily rates set out at CBI 11.2.06 - Daily and half-day rates; and
   2. for each one-half day worked at half the applicable rates set out at CBI 11.2.06.

11.2.04(3) (Accompanied and unaccompanied rates) Subject to paragraphs (4) to (8), the amount of Isol A payable to a member depends on their accompanied status at the isolated post. When a member is:

1. accompanied by dependants at the isolated post, the member is entitled to the accompanied rate; or
2. unaccompanied by dependants at the isolated post, the member is entitled to the unaccompanied rate.

11.2.04(4) (Couples) If a member is married to or in a common-law partnership with another member who is also entitled to Isol A or a person who is entitled to Isol A under the IPGHD and:

1. they have no other dependants at the isolated post:
   1. each member is entitled to EA at the unaccompanied rate, and
   2. effective 01 Apr 03, the aggregate amount of their entitlements for the LCD, FUD and SCD shall not exceed 100 percent of the accompanied rate. LCD will normally be payable to each member or person at 50 percent of the accompanied rate. However, one member or person may elect, in writing, to be deemed accompanied and the other shall be deemed a dependant. FUD and SCD shall be apportioned to each member or person in the same percentage of the expenses for fuels and utilities and shelter; or
2. they have at least one other dependant at the isolated post:
   1. one member is entitled to EA at the accompanied rate and the other member is entitled to EA at the unaccompanied rate, and
   2. LCD, FUD and SCD are payable in accordance with subparagraph (4)(a)(ii).

11.2.04(5) (Aggregate amount greater than 100%) For members whose aggregate amount of their entitlements is greater than 100 per cent on 31 Mar 03, the transition to the 100 per cent cap on LCD and FUD shall be as approved by the TB in the IPGHD.

11.2.04(6) (Meals and Lodgings) In addition to the EA component of Isol A, a member who receives meals, rations or lodgings at public expense, or a meal allowance, is entitled to the following components of Isol A:

(TB, effective 1 Aug 07)

11.2.04(7) (Consecutive and other postings) If a member is posted from one isolated post to another and the member is not authorized to move dependants, the member is entitled to Isol A at the unaccompanied rate, if applicable to the new post, and

1. the unaccompanied rate applicable to the previous post where one dependant continues to reside at that post; or
2. the accompanied rate applicable to the previous post where more than one dependant continues to reside.

11.2.04(8) (Continuous entitlement) In all situations where a member is posted from one isolated post to another, in order to ensure continuous entitlement the date of departure from the losing unit shall be deemed to be the day prior to the day on which the member is taken on strength at the gaining unit.

11.2.04(9) (Departure of dependants) If the dependants of an accompanied member depart an isolated post and no dependants remain at the post, the amount of Isol A payable to the member is reduced to the unaccompanied rate on the 91^st day of the absence.

11.2.04(10) (Temporary absence from post) If a member is temporarily away on a course, duty or attach posting to another location that is not an isolated post and the member:

1. has no dependants remaining at the isolated post, and does not maintain a vacant residence at the isolated post, the member's entitlement to Isol A stops on the 31^st day of the absence;
2. has one dependant remaining at the isolated post, the member's entitlement to:
   1. EA and LCD is reduced to the unaccompanied rate on the 31^st day of the absence, and
   2. FUD and SCD continues at the accompanied rate;
3. has more than one dependant remaining at the isolated post, entitlement to Isol A at the accompanied rate shall continue; or
4. maintains a vacant residence at the isolated post, the member shall continue to receive the FUD and SCD components of Isol A, if the member was entitled to this component prior to the absence. Payment of LCD and EA shall cease on the 31^st day of the absence.

11.2.04(11) (Other payments) When a member is posted for duty to an isolated post, Isol A is payable in addition to pay, other allowances and, where applicable, Separation Expense under CBI 209.997 - Separation Expense. Isol A is not payable to a member who is at an isolated post on temporary duty status.

11.2.04(12) (Payments start) Payment of Isol A shall start the later of:

1. the date the member is posted for duty; or
2. the date on which the member arrives at the isolated post.

11.2.04(13) (Payments stop) Payment of Isol A shall stop on the date the member:

1. commences terminal leave;
2. is posted for duty at another location that is not an isolated post; or
3. ceases full-time or part-time service at an isolated post.

11.2.04(14) (Effective date of Isol A component change) The effective date of change to any component of Isol A authorized by the TB is set out in the table to this instruction. Where a level or rate is reduced or revoked, or a post is deleted, each affected member shall be notified of the change through orders issued by the Chief of the Defence Staff.

Note:

(1) Isol A is a taxable benefit subject to income tax, employment insurance and Canada Pension Plan deductions at source. This information has been provided by CRA and is subject to change. Isol A is not subject to deductions for contributions to the Canadian Forces Superannuation Act and is not considered pensionable earning.

(TB, effective 18 Sep 03)

Table to CBI 11.2.04

(TB 24 March 2022, effective 1 October 2021)

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11.2.05 - Monthly Rates

11.2.05(1) (General) For the purposes of this instruction:

1. members on full-time service are paid one-thirtieth of the monthly rate for each day of the period of service for partial months;
2. LCD Rate 1 applies where food is not available through government sources and LCD Rate 2 applies where food is available through government sources; and
3. entitlement to FUD applies only where a member is required to pay for one or both of the actual fuel or utilities consumption directly to the supplier(s) or indirectly through an identifiable portion of rent.

11.2.05(2) (Accompanied), Subject to CBI 11.2.04 - Conditions of Payment, accompanied members on full-time service at the isolated post shall be paid EA, LCD and FUD at the monthly rates set out in Table A and SCD at the monthly rates set out in Table C to this instruction.

11.2.05(3) (Unaccompanied) Subject to CBI 11.2.04 - Conditions of Payment, naccompanied members on full-time service at the isolated post shall be paid EA, LCD and FUD at the monthly rates set out in Table B and SCD at the monthly rates set out in Table C to this instruction.

Table A to CBI 11.2.05
Accompanied Monthly Rates for EA, LCD and FUD

FUD

Table B to CBI 11.2.05
Unaccompanied Monthly Rates for EA, LCD and FUD

FUD

Table C to CBI 11.2.05
Monthly Rates for SCD (effective 1 August 2022)

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11.2.06 - Daily and Half-Day Rates

11.2.06(1) (General) For the purposes of this instruction:

1. a half-day rate shall be one-half the daily rate;
2. the total amount of Isol A that can be paid in a calendar month shall not exceed the monthly rate; and
3. LCD Rate 1 applies where food is not available through government sources and LCD Rate 2 applies where food is available through government sources.

11.2.06(2) (Accompanied) Subject to CBI 11.2.04 - Conditions of Payments, accompanied members on part-time service at the isolated post shall be paid EA, LCD and FUD at daily or half-day rates, as applicable, as set out at Table A and SCD at daily or half-day rates, as applicable, as set out at Table C to this instruction.

11.2.06(3) (Unaccompanied) Subject to CBI 11.2.04 - Conditions of Payments, unaccompanied members on part-time service at the isolated post shall be paid EA, LCD and FUD at daily or half-day rates, as applicable, as set out in Table B, and SCD at daily or half-day rates, as applicable, as set out in Table C to this instruction.

Table A to CBI 11.2.06
Accompanied Daily Rates for EA, LCD and FUD

FUD

Table B to CBI 11.2.06
Unaccompanied Daily Rates for EA, LCD and FUD

FUD

Table C to CBI 11.2.06
Daily Rates for SCD (effective 1 August 2022)

(TB, effective 1 August 2022)

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Section 3 – Special Allowance – CFS Alert

11.3.01 – Purpose and Application of Allowance

11.3.01(1) (Purpose) The purpose of the Special Allowance – CFS Alert (SPAA) is to provide compensation to members in recognition of exceptional conditions associated with serving multiple tours of duty at CFS Alert.

11.3.01(2) (Application) This policy applies to members of the Regular and Reserve Force who are attached posted to CFS Alert.

11.3.02 - Entitlement

11.3.02(1) (Monthly rate) The monthly rate of SPAA that may be paid to a member is set out in the table to this instruction.

11.3.02(2) (Maximum entitlement) A member who has accumulated 24 months of service at CFS Alert and has reached the maximum entitlement to SPAA, shall continue to be entitled to that rate for any subsequent posting to CFS Alert.

11.3.02(3) (Allowance paid in addition) SPAA is payable in addition to pay and Isolation Allowance as set out in Section 2 of this Chapter

Table to CBI 11.3.02

Effective 1 April 2017

11.3.03 - Administration

Payments start on the date the member arrives for duty on attached posting to CFS Alert and stop on the date the member is posted or departs from CFS Alert, or on the date the member commences terminal leave, whichever is the earlier.

Note:

(1) SPAA is a taxable benefit subject to income tax, employment insurance and Canada Pension Plan deductions at source. This information has been provided by CRA and is subject to change. SPAA is not subject to deductions for contributions to the Canadian Forces Superannuation Act and is not considered pensionable earnings.

(TB, effective 18 Sep 03)

Section 4 – Transportation and Travel Benefits

11.4.01 - Point of Departure

The point of departure for each isolated post where members are currently located is set out in the table to this instruction.

Table to CBI 11.4.01

11.4.02 - Prescribed Zones

The prescribed zone for each isolated post where members are currently located is set out in the table to this instruction.

Table to CBI 11.4.02

11.4.03 - Fixed Rate – Northern Leave Travel Assistance (NLTA)

11.4.03(1) (Purpose) The purpose of fixed rate NLTA is to permit a member serving at an isolated post and, where applicable, their dependants, the option to travel from the post without being subjected to excessive costs.

11.4.03(2) (Application) This instruction applies to a member who has been posted for duty to an isolated post for a minimum continuous period of service of not less than ninety consecutive paid days.

11.4.03(3) (Eligible persons) A member is entitled to the fixed rate NLTA up to the maximum amounts set out at paragraph (6) for each of the following persons:

1. the member;
2. a dependant who resides at the post and travels from it with the member; and
3. a dependant who resides at the post, but travels from the post alone.

11.4.03(4) (Attached posted to CFS Alert) A member attached posted to CFS Alert from an isolated post retains entitlement to the fixed rate NLTA. However, the benefit cannot be exercised while the member is at CFS Alert.

11.4.03(5) (Frequency of entitlement) For each person eligible under paragraph (3), a member is entitled to the fixed rate NLTA at the frequency determined by the environment classification of the isolated post. Entitlement to the fixed rate NLTA shall be limited to:

1. once in each fiscal year for a member whose isolated post has an environment classification of 1, 2 or 3; and
2. twice in each fiscal year for a member whose isolated post has an environment classification of 4 or 5 except, where a member arrives at the isolated post on or after 01 October or departs or is expected to depart the isolated post on or before 30 September, entitlement shall be limited to once in that fiscal year.

11.4.03(6) (Limitations on entitlement) The following limitations apply:

1. if a member is newly posted to an isolated post, the member shall wait three months from the date of posting to qualify for the benefit;
2. if two members of a service couple travel together, the total entitlement shall be that of a member with dependants. When the entitlement is exercised there is no additional entitlement to the benefit in that fiscal year;
3. if a dependant is a public service employee and is entitled to vacation travel assistance under the IPGHD, there is no entitlement to the fixed rate NLTA in respect of that dependant;
4. if a member establishes an entitlement to the fixed rate NLTA and the member is subsequently posted before exercising the entitlement, the member remains entitled to the fixed rate NLTA;
5. if a member is serving at an isolated post that has been reclassified, or at a place that has ceased to be an isolated post, the member shall continue to be entitled to the fixed rate NLTA for the same period as established by TB for a public service employee in similar circumstances; and
6. a member who exercises an entitlement for a dependant student under this instruction, is not entitled to the benefit under CBI 11.4.04 Dependant Student Northern Travel Assistance.

11.4.03(7) (Amount of entitlement) Subject to paragraph (8), the amount of the fixed rate NLTA that a member is entitled to receive for each person is 100 percent of the costs of a return full rate economy (Y class) ticket including GST and applicable provincial/territorial tax between the post and the point of departure. The payment excludes airport fees, departure taxes, NAVCAN surcharges, travel agent fee and other miscellaneous fees. In addition:

1. For post that have no airports, the fixed rate NLTA will also include the return lower kilometric rate for the driving distance between the post and the nearest airport or the return lower kilometric rate for the driving distance between the post and the point of departure where the most practical and direct means of reaching the point of departure is by road;
2. For those posts where the distance between the post and the nearest airport or the point of departure is in excess of 250 kilometres, the CF member and dependants will each receive $100 for miscellaneous expenses each way;
3. Treasury Board of Canada Secretariat Staff (TBS) will publish the amount of the fixed rate NLTA for each isolated post in the spring of each year which will apply for the entire year for those isolated posts with an EA classification of 1, 2 or 3. In addition, for those isolated posts with an EA classification of 4 or 5 (entitled to two trips per year), TBS will publish the amount of the fixed rate NLTA twice a year in the spring and fall of each year.

11.4.03(8) (Reduced fixed rate NLTA) A member who is posted for duty at an isolated post for a period of service between 90 continuous paid days and one full year is entitled to the fixed rate NLTA at a reduced amount. The reduced amount is equivalent in the ratio of the total paid days in the qualifying period of service divided to 365 days.

11.4.03(9) (Application procedure) A member shall apply in writing for the fixed rate NLTA indicating if travel will take place in order that taxes are properly withheld. Once made, the choice shall apply to the member and dependants and cannot subsequently be reversed.

Note:

(1) The fixed rate NLTA is a taxable benefit subject to income tax, Canada Pension Plan and Employment Insurance deductions at source. Notwithstanding, provided the following conditions are met, special income tax provisions may apply. If a member is posted in a:

1. prescribed northern zone, and the member:
   1. provides written confirmation to the employer that payment will be used for fixed rate NLTA, the requirement for the employer to withhold tax is waived; or
   2. does not provide written confirmation that the payment will be used for the fixed rate NLTA, tax will be deducted from 40 percent of the payment amount;
2. prescribed intermediate zone, and the member
   1. provides written confirmation to the employer that payment will be used for the fixed rate NLTA, the requirement by the employer to withhold tax is waived on 50 percent of the fixed rate NLTA; or
   2. does not provide written confirmation that the payment will be used for the fixed rate NLTA, normal tax deduction is to take place.
3. any other zone, income tax will be deducted on the entire amount.

(2) These special income tax provisions apply provided that at the time the payment is made, the member has lived or is expected to live, on a permanent basis, in the prescribed zone for at least six consecutive months.

(3) Members are required to retain supporting documents for verification by CRA if required.

(4) The information in this note has been provided by CRA and is subject to change.

11.4.04 - Dependant Student Northern Travel Assistance

11.4.04(1) (Purpose) The purpose of this benefit is to enable a dependant student attending a post-secondary education facility away from the isolated post to be reunited with the member at the post.

11.4.04(2) (Application) This benefit applies to a member posted to an isolated post for a minimum period of one continuous year of service.

11.4.04(3) (Amount) A member to whom this instruction applies may claim 100 percent of reimbursable expenses for one trip in a fiscal year for a dependant student in an amount equal to the lesser of:

1. the actual return transportation and traveling expenses incurred from the location of the educational institution to the isolated post; or
2. the cost of transportation and travelling expenses for a return trip made by commercial air economy class from the post to the nearest point of departure.

11.4.04(4) (Limitation on entitlement)A member who exercises an entitlement under this instruction, is not entitled to the benefit under CBI 11.4.03 (Fixed Rate Northern Leave Travel Assistance), for the same dependant.

Note:

(1) The benefit in this instruction is subject to the same tax provisions as indicated in the note to CBI 11.4.03 (Fixed Rate Northern Leave Travel Assistance).

(TB, effective 1 Aug 07)

11.4.05 - Alert Leave Travel Assistance

11.4.05(1) (Purpose) Alert Leave Travel Assistance (ALTA) is provided to mitigate the hardship of separation from dependants and to enable a member to fulfill obligations related to maintaining a principal residence in Canada.

11.4.05(2) (Definition of home) For the purpose of this instruction, home has the same meaning as established in CBI 209.50 - Transportation on Leave.

11.4.05(3) (Application) This instruction applies to a member attached posted to CFS Alert for a period in excess of four months when authorized to proceed on 21 days leave under QR&O article 16.20 - Special Leave.

11.4.05(4) (Entitlement) Subject to paragraph (5), a member to whom this instruction applies is entitled once in each tour of duty to the following:

1. transportation by military airlift from CFS Alert to the airlift destination;
2. for the return journey from the airlift destination to the member's home, or permanent place of duty either:
   1. reimbursement of actual and reasonable expenses for the most economical mode of transportation, or
   2. the low rate of kilometric allowance for the direct return road distance for travel under Canadian Forces Temporary Duty Travel Instruction (CFTDTI); and
3. reimbursement of actual and reasonable traveling expenses where a non-scheduled stopover occurs between CFS Alert and the airlift destination.

11.4.05(5) (Conditions and limitations) The following conditions and limitations apply:

1. eligible members must have at least three consecutive work weeks remaining in their attached posting following completion of the journey for which ALTA is paid. This is to be confirmed prior to any trip being authorized;
2. members are not entitled to the meal or incidental expense allowance portion of Separation Expense under CBI 209.997 while on a period of special leave for which ALTA is claimed;
3. where a member's home is outside Canada and the member wishes to proceed to that destination, reimbursement shall be limited to the cost of the return journey from the airlift destination to the nearest point of departure in Canada; and
4. ALTA is provided in lieu of NLTA as set out in CBI 11.4.03 - Northern Leave Travel Assistance where a member's permanent place of duty is not an isolated post.

Note:

(1) The benefit in this instruction is subject to the same tax provisions as indicated in the note to CBI 11.4.03.

(TB, effective 18 September 03)

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