Canadian Forces Personnel and Police Officers

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Source deductions of income tax

Canadian Forces personnel and police officers who earn employment income while deployed on a mission abroad can claim a deduction on that income, regardless of the risk score associated with the mission.

To calculate such an employee's remuneration subject to source deductions of income tax, you must subtract from the employee's gross remuneration for a pay period the portion of the remuneration that gives entitlement to the deduction in question.

The deduction is equal to the lesser of the following amounts:

  • the gross remuneration attributable to the mission abroad minus the contribution (pertaining to the remuneration) that the employee paid to a registered pension plan (RPP);
  • the maximum remuneration a Lieutenant-Colonel of the Canadian Forces can receive during the mission.

Once the total of the amounts that you subtracted in the year for purposes of the deduction is equal to the maximum remuneration a Lieutenant-Colonel of the Canadian Forces can receive during the mission, you must stop reducing the employee's remuneration because the excess amount does not give entitlement to the deduction.

Example of how to calculate the remuneration subject to source deductions of income tax of an employee deployed on a mission abroad
You pay an employee $500 in salary or wages (all of which relates to a mission abroad) and you withhold $50 as a contribution to an RPP. The portion of the remuneration that gives entitlement to the deduction is $450 ($500 − $50).

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