# 2022-169 Pay and Benefits, Attach Posting Benefits

Case summary

F&R Date: 2024-02-14

The grievor submitted that he met the applicable tax relief criteria while attach posted as a Liaison Officer (LO). He argued that the assignment did not need to be located within the Area of Operations (AO) of the mission in order to be eligible for income tax relief benefit. The grievor submitted that his posting met the definitions of “deployment”, and “operation” as defined within the Compensation and Benefits Instructions for the Canadian Forces (CBI), Chapter 10 – Military Foreign Services Instructions (MFSI), and argued that the LO position is entitled to receive the Operational Foreign Service Premiums detailed under paragraphs 10.3.03(2) and article 10.3.04 of the CBI. The grievor also noted that members previously deployed in the position he occupied were granted the tax relief benefit. 

The Commander Canadian Joint Operations Command, acting as the Initial Authority (IA), found that the grievor had not been aggrieved by the decision to deny him entitlement to tax relief benefits. The IA found that while the 2017 Chief of the Defence Staff (CDS) Interim Directive was applicable to the grievor's attach posting, the directive was not specific regarding his tasking not being geographically located within the mission AO. According to the IA, it is necessary to consider the Income Tax Act and the MFSI to fill the gaps of the CDS Interim Directive since tax relief for a “deployment” is reliant on the member being deployed into a clearly identified AO. The IA further noted that the verbiage contained within the grievor's tasking message was not what determined the eligibility of the grievor to tax relief, rather the overarching applicable policies that did so.

The Committee had to determine whether the grievor was entitled to a tax relief benefit while attach posted as a LO.

The Committee found that a member formally tasked to an operation via the Canadian Forces Taskings, Plans and Operations software, is all that is needed to meet the conditions established by the Government of Canada for tax relief. The Committee disagreed that the MFSI applied in this instance as the intent of the MFSI is to facilitate a member's service outside Canada ensuring that, as much as possible, they are neither better nor worse off than their counterparts serving in Canada. The Committee also noted that in 2017 Interim Directive, the CDS stated that deployed Canadian Armed Forces members involved in any aspect of the execution of the mission are determined to be on a deployed mission. This includes liaison duties at a combined joint task force. Although the grievor's place of duty was considered a continental deployment, the Committee noted that the CDS had made an exception in paragraph 9b which included the grievor's mission. 

The Committee recommended that the Final Authority afford the grievor redress by directing the appropriate tax relief be granted.