# 2021-297 Pay and Benefits, Deduction of Income Tax at Source

Case summary

F&R Date: 2022-09-20

The grievor argued that the position he occupied as part of a Canadian Defence Attaché Office (CDAO) closely resembled other operational mission positions deployed within the same geographical area. The grievor contested the decision of the Acting/Chief of the Defence Staff to CDAO positions from the Canadian Defence Attaché (CDA) program together and to not recognize an exception that would allow some positions to benefit from the income tax relief.

There is no Initial Authority decision on file as it was referred directly to the Final Authority (FA).

The Committee found that grievor's position within the CDAO, is part of the CDA program which is not part of operations. The Committee noted that members who are posted to a CDAO are staff supporting the corporate structure of the defence institution under the Vice Chief of the Defence Staff (VCDS) and that these functions exist to facilitate and support operations without being part of them. The Committee found that when the Government of Canada states its intent to provide tax relief to Canadian Armed Forces (CAF) members who are deployed on an international operational mission, it does not include all staff under the VCDS serving outside Canada. Rather, the intent is to provide tax relief to CAF members deployed and serving on operations under the command of Canadian Joint Operations Command. As such, the CDAO where the grievor worked should not be designated as an international operational mission.

The Committee recommended that the FA do not afford redress.

FA decision summary

The Chief of the Defence Staff agreed with the Committee's findings and recommendation not to afford the grievor redress.