# 2023-131 Pay and Benefits, Specialist Pay, Delayed ACISS Pay Review, Income Tax Refiling Expenses

Case summary

F&R Date: 2025-09-18

The grievor contended that amendments to his pay account related to the implementation of Specialist (Spec) pay for the Army Communication and Information Systems Specialist (ACISS) occupation resulted in not receiving any backpay. The grievor sought approximately $40,000 in retroactive pay.

The Initial Authority (IA) found that the grievor had submitted the grievance beyond the required time limit. However, the IA directed the Director of Military Pay and Processing (DMPAP) to conduct an audit of the grievor's pay account. DMPAP found that due to the timing of the adjustments to the grievor's pay account, a large balance was transferred in the grievor's pay account from 2017 to 2018. This resulted in the Canadian Armed Forces (CAF) taxing the backpay amount twice in both years, so that any money owed to the grievor should be credited to the grievor once they file an amended 2017 T4 with the Canadian Revenue Agency.

The Committee noted the history of the poor implementation of ACISS Spec pay and that the Committee received numerous grievances on the issue. The Committee highlighted that reason would suggest that the grievor should receive a significant sum of money for years of Spec backpay, but that bank statements provided by the grievor showed evidence of only two very small lump sum payments above his normal pay allotment. The Committee also found that the evidence available supported the DMPAP assertion that the grievor had been taxed twice, and that this would account for a substantial amount. The Committee noted that the grievor may also have doubly paid other deductions such as Employment Insurance and Superannuation contributions. The Committee highlighted that until those doubly paid taxes are credited to the grievor, a true accounting of whether the grievor is owed additional funds is impossible. The Committee found that the amendments to the grievor's pay account were mishandled to his detriment.

While the CAF should not normally be expected to help members with personal income tax issues, the Committee recommended that the Final Authority reimburse the grievor the costs associated with hiring a tax professional to aid his recovery of the overpaid taxes that were due to the CAF mishandling the implementation of Spec pay for ACISS members. The Committee also recommended that an independent third-party accounting firm be engaged to conduct a detailed audit to confirm the grievor's pay account.