# 2018-049 Pay and Benefits, Canadian Forces Integrated Relocation Program, Relocation Expenses

Case summary

F&R Date: 2019-02-27

The grievor argued that expenses he incurred to renounce his U.S. citizenship, in order to take up a diplomatic position in the U.S., should be reimbursed. Although the expenses are not specifically provided for in the Canadian Forces Integrated Relocation Program, the Committee found that there was sufficient latitude within the policy to permit their reimbursement. Given the very specific circumstances in the grievor's case, the Committee recommended that the expenses incurred by the grievor should be reimbursed.

FA decision summary

The Director Canadian Forces Grievance Authority, acting as the Final Authority (FA), granted the redress sought by the grievor.

The FA agreed with the Initial Authority and the Committee that the renunciation of the grievor's United States of America (US) citizenship was a requirement to obtain the visa the grievor required for an impending posting outside Canada. The FA also agreed that the administrative processing fee for the renunciation was covered under section 9.4.07 of the Canadian CFIRP Directive as a cost associated with the procurement of a visa.

The FA also granted the reimbursement of accounting fees sought by the grievor. He found that the grievor could have faced a substantial financial penalty if the required tax forms and returns had not been filed upon the grievor's renunciation of US citizenship. The FA further found that, although filing income tax returns is an obligation of all citizens, in the circumstances, there were unique and urgent factors which made it reasonable to seek the expertise of an accountant to properly and expeditiously complete the required returns. He noted that delays could have jeopardized the impending posting.

Additionally, the FA granted the reimbursement of the grievor's legal fees given the risk of missteps or delays in the renunciation, which was an essential step in the process of obtaining the required visa.

Finally, although the FA found that the screening process for postings outside Canada was thorough, he indicated that the screening form would be modified to have a member declare their country of birth to flag individuals who might be citizens of another country.