The Garnishment
Attachment and Pension Diversion Act, Part I, was proclaimed
on March 11, 1983. The Act was subsequently amended by Bill C-41.
Effective May 1, 1997, a notice of intention to garnishee is no
longer required.
Part I of the Act allows for the garnishment of salaries and
other remuneration paid to government employees, as well as for
the garnishment of fees paid to a contractor engaged as an
individual (as opposed to a corporation) under contract for
services only.
Part II of the Act allows for the diversion of pension
benefits to honour financial support orders. A new and different
action must be taken to divert a pension, even if a former
employee's salary was subject to continuing garnishment. The onus
is on the recipient of the financial support payments to apply
under Part II of the Act. The Minister of Public Works and
Government Services is the responsible minister for Part II of
the Act.
The garnishment procedures herein apply only to organizations
listed under the Public Service Staff Relations Act,
Schedule I Part I (PSSRA 1.1).
These garnishment procedures do not apply to the diversion of
pension benefits. Support orders for pension diversion should be
sent to:
Minister of Public Works and Government Services
Attention: General Counsel Legal Services
Department of Public Works and Government Services Canada
Ottawa (Ontario)
K1A 0S5
The Garnishment Attachment and Pension Diversion Act
(GAPDA) applies to all employees and individual contractors
engaged by Her Majesty in right of Canada.
Part I of the GAPDA applies in the following manner:
Division I applies to all employees and individual contractors
engaged by organizations listed under Schedule I, Schedule I.1,
and Schedule II of the Financial
Administration Act (FAA), and to a commission under the
Inquiries Act that is designated as a department. Division
I also applies to Crown corporations prescribed under subsection
6 of the Garnishment
and Attachment Regulations, namely the Canadian Dairy
Commission, Canadian Film Development Corporation, Canadian
Livestock Feed Board, Royal Canadian Mint and Canada Post
Corporation.
Division II applies to Crown corporations not covered by
Division I. Division III applies to members of the Canadian
Forces (non-civilians), and Division IV applies to the Senate,
House of Commons and Library of Parliament.
The government is bound by provincial garnishment law, subject
to the provisions of the GAPDA and the regulations made under the
GAPDA. When there are inconsistencies between federal and
provincial legislation, the GAPDA overrides the provincial
garnishment law to the extent of the inconsistency.
These garnishment procedures are designed primarily to inform
departments and agencies of the procedures that they must follow
so that the employer can respond to garnishee summonses within
the time limits specified in the GAPDA. They are to be used in
conjunction with the Act and the Regulations, the relevant
Compensation and Receiver General directives and the departmental
procedures.
In these procedures, the following definitions apply.
Contractor (entrepreneur) - means any person
receiving garnishable fees and engaged by any organization listed
under PSSRA 1.1 as an individual, as opposed to a corporation,
under a contract for services, to which the person is a party.
This term does not include employees of companies that are
under contract to provide services such as cleaning staff
employed by office cleaning firms. Nor does it apply to
individuals who have incorporated and whose corporation rather
than the individual is a party to a contract. However, the term
"contractor" does includes unincorporated sole
proprietorships and partnerships
Employee (employé) - means any person
employed in an organization listed under PSSRA 1.1
Garnisable fees (honoraires saisissable)
- includes all moneys payable as fees, honoraria or similar
payments to a contractor for performing a service, office or
position. Except where a contract specifically differentiates
between fees and expenses, such as travelling expenses, the
specified expenses are not included
Garnisable salary (traitement saisissable) -
means the basic pay payable to an employee for performing the
regular duties of a position or office, and any amount payable as
an allowance, special remuneration, payment for overtime or other
compensation or gratuity, excluding any amount deemed to be
excluded from that person's salary under section 5 of the Garnishment
and Attachment Regulations. Amounts deemed to be excluded
under section 5 of the regulations include, for example, a
reimbursement for out-of-pocket expenses incurred while
performing duties and compulsory deductions such as income tax,
CPP/QPP contributions, Employment Insurance premiums, DI/LTD
premiums and Superannuation contributions
Garnishee summons (bref de saisie arrêt) -
includes any documents or court order of like import issued
following a judgement
Pay period (période de paye) - as defined
in the GAPDA is, "... in respect of any particular person, the
period commencing on the day following the day that that person's
salary cheque is normally dated and ending on the day that his
next salary cheque is normally dated". In other words, "pay
period" means the interval between regular pay cheques
The Treasury Board Secretariat is responsible for ensuring
that departments and agencies adopt procedures that will permit
them to respond to garnishee summonses. These garnishment
procedures were prepared to assist organizations in processing
garnishments and to ensure that organizations adopt uniform
procedures.
Departments and agencies are responsible for ensuring that the
necessary garnishment procedures are established within their
organization and for complying with garnishee summonses within
the legal time limits.
To monitor and ensure systematic processing of garnishments,
departments and agencies are requested to keep a log detailing
the processing of garnishment documents. The log may include the
following information: the debtor's name and paylist; the
court or provincial enforcement agency (PEA) and the file number;
the date the application for garnishment was served on the
Department of Justice; the expiry date of the garnishee summons;
the type of garnishee summons; the amount of the garnishee
summons, and information on whether it is a percentage or a set
amount, and whether arrears apply; the date the cheque was sent
to the court or the PEA; the cheque amount; and the balance
owing, if applicable.
Departments and agencies are to designate those positions
whose incumbents will be the organization's "garnishee
contact".
One garnishee contact should be designated for each province
or territory, and one for the National Capital Area. It may be
necessary to name the same contact for more than one province or
territory. The position title, telephone number, mailing address
and geographical area of responsibility of each garnishee
contact, and any changes to these, are to be provided to the
Department of Justice to the following address:
Central Registry of Divorce Proceedings (CRDP) and
Garnishment,
Attachment and Pension Diversion (GAPDA)
Ottawa (Ontario)
K1P 5W7
On receipt of a garnishee summons from the Department of
Justice, it is the responsibility of the "garnishee contact" to
monitor and follow up at every stage and ensure that all
necessary actions are taken, including maintaining a log for each
garnishee summons. See section 6. for log information. A
checklist of the processing procedures is attached as Appendix C.
When a creditor intends to garnishee an employee's salary
or a contractor's fee, he or she must first obtain a
judgement or order of a court against the debtor.
- When the debtor is an employee or a contractor, the creditor
must serve the following documents on the appropriate Department
of Justice office: a garnishee summons together with a copy of
the judgement or court order against the debtor and an
application in the prescribed form set out as Schedule I to the
Regulations (section 6(1) of the GAPDA).
- The garnishee summons is not valid if served later than 30
calendar days after the date it was issued (section 6 (2) of the
GAPDA).
In accordance with section 7 (1) of the GAPDA, all
applications for garnishment must be served on the appropriate
office of the Department of Justice as specified in section 4 of
the Garnishment and Attachment Regulations . If
garnishment documents are, in error, served directly on an office
of a government organization, other than a designated office of
the Department of Justice, the documents must be sent back to the
applicant.
The Department of Justice will accept service of all
garnishment documents required by the GAPDA as specified in the
Regulations. In its role as legal adviser to the employer, it
will:
- determine the completeness and validity of the application
form, the court order and the garnishee summons;
- forward the required documents or copies thereof to the
garnishee contact with written instructions and advice (for
example, provincial law provisions limiting the amount that may
be garnisheed, etc.); and
- advise the garnishee contact, as required, to facilitate
carrying out the requirement of the garnishee summons.
Information concerning particular garnishee summons and
actions should be obtained as needed from the Department of
Justice office that forwarded the documents. Departments should
obtain general legal information or advice on garnishment from
their departmental legal services.
The garnishee summons binds Her Majesty 15 days after the day
on which the documents are served on the Department of
Justice.
The following money is bound by service of a garnishee
summons.
- Employees: the garnishable salary to be paid on the last day
of the second pay period next following the pay period in which
Her Majesty is bound by the garnishee summons; and, when the
garnishee summons has a continuing effect, the garnishable salary
to be paid on the last day of each subsequent pay period.
- Contractors: the garnishable fees payable on the fifteenth
day following the day on which Her Majesty is bound by the
garnishee summons, as well as any that become owing in the next
14 days; and, when the garnishee summons has a continuing effect,
any garnishable fees becoming payable after that fifteenth
day.
The garnisheed money must be in the hands of the court or the
office indicated in the garnishee summons within 15 calendar days
after the day on which the money was garnisheed. Failure to
comply within the above time limits could place the Crown in
contempt of court.
On receiving a garnishee summons from the Department of
Justice, the garnishee contact shall immediately take whatever
steps are necessary to determine whether the debtor is, in fact,
an employee or a contractor of the department or agency.
Note:
When a garnishee summons is served in accordance with the
GAPDA, it is binding on the Crown, according to the GAPDA and
according to the garnishment laws of the province from which it
was issued, even though the employee who is the judgement debtor
may live or work outside that province.
If the debtor is a contractor, see
section 9.
If the debtor is an employee,
- immediately determine the garnishable salary of the
employee;
- determine the amount to be paid to the court or PEA (see
calculation examples in Appendix A
and, where necessary seek advice from the Department of Justice
regarding requirements of provincial law);
- if the net amount of the garnishable debtor's cheque is
insufficient to satisfy the amount due to the court or the PEA,
determine which voluntary deduction(s) should be suspended. Refer to section 8.6.;
- immediately inform the employee that a garnishee summons has
been received requiring the department or agency to remit a
portion of his or her pay to the court or the PEA. If required,
consult the employee to determine which voluntary deduction
should be suspended. If the employee disputes the garnishment,
inform him or her that until the summons is withdrawn by order of
the court, you are required by law to remit the money to the
court. In all instances, confirm personal interviews with the
employee in writing; and
- to ensure that the garnisheed money is available within the
prescribed time limits, the direct pay deposit service may have
to be suspended; if so, notify the employee.
If the department has no record of the debtor, or if, on the
basis of the information provided, the debtor cannot be
satisfactorily identified, the garnishee contact must quickly
inform the Department of Justice office that forwarded the
documents, as section 6 of the Act binds Her Majesty 15 days
after the day the documents are served.
If the debtor was, but is no longer an employee or contractor
with the department or agency, the garnishee contact must quickly
inform the Department of Justice office that forwarded the
documents and provide the particulars of departure, such as the
date of retirement or resignation, or the date of transfer and
the name of the debtor's new department.
If the debtor is a contractor, see
section 9.
If the debtor is an employee,
- refer to the relevant Compensation and Receiver General
directives;
- re-confirm the amount to be paid to the court (see
calculation examples in Appendix A);
- when the net pay is insufficient to cover the garnishment
amount, cease some or all of the employee's voluntary deductions.
There will be no retroactivity on the reinstatement of the
deductions.
The following compulsory deductions do not form part of salary
for garnishment purposes and, consequently, must not be
stopped:
- deductions for debts due to the Crown under the FAA such as
salary overpayment, repayment of Canada Student Loans and income
tax arrears (see section 5 (c) of the Garnishment
and Attachment Regulations);
- Canada Pension Plan/Quebec Pension Plan contributions;
- contributions made under the PSSA, also including
deficiencies and arrears for elective service;
- Death benefit contributions;
- Employment Insurance premiums (formerly UI);
- federal and provincial Income Tax;
- union dues (but not any other amount deducted and payable to
the union, such as insurance premiums);
- provincial health care premiums; and
- Disability/Long Term Disability insurance premiums.
Note :
Refer to section 5 of the Garnishment
and Attachment Regulations as the list above is not all
inclusive.
Voluntary deductions form part of salary for garnishment
purposes. Consequently, some or all of them must be stopped to
satisfy the court order when the net pay is insufficient:
Discretion must be used in deciding which voluntary deductions
should be suspended. The employee, when possible, must be
consulted. If the net amount of the pay cheque is short by a
small amount, a small voluntary deduction should be suspended; if
short by a large amount, a large voluntary deduction such as a
credit union or a Canada Savings Bonds deduction should be
temporarily suspended. Deductions for voluntary insurance plans
should be suspended only when it is absolutely necessary to do so
to satisfy the amount of the garnishee summons or if the employee
so directs. When voluntary deductions have been suspended and a
garnishee summons is withdrawn by order of the court, the stated
deductions will not have been made. The employee will, as a
result, receive a larger cheque than normal and will have to take
care of his or her own voluntary payments for that pay
period.
Example of some voluntary deductions:
- Canada or Quebec Savings Bonds;
- CS CO-OP and Credit Unions;
- Public Service Health Care Plan; and
- PSMIP (except Long Term Disability).
- The amount to be paid to the court or the PEA must be
withheld from the second pay period next following the pay period
in which the summons was binding.
- Moneys must be in the hands of the court or the office
indicated in the garnishee summons within 15 calendar days after
the last day of the pay period in which they were withheld. The
cheque must clearly identify the garnishee summons, including the
names of the parties and the court file number. The balance due
to the employee must be made available on the official pay
day.
Example:
- a summons was served at the Department of Justice on Monday,
May 12, 1997.
- The summons was binding on Tuesday, May 27 1997 (15 days
after the day the documents were served).
- Moneys must be deducted from the pay cheque dated Wednesday,
June 25, 1997 (last day of the second pay period next following
the pay period in which the summons was binding).
- Moneys must be paid to the court within 15 days: from June 26
to July 10, 1997 inclusive.
The Department of Justice will provide written instructions
advising if it is a one time or a continuing garnishee summons. A
continuing garnishee summons cannot be adjusted or terminated
while the debtor remains an employee in any organization listed
in Part I, Division 1 of the GAPDA (see
section 2 for list), unless you are ordered by the court or
advised by the Department of Justice to do so. When it is
anticipated that the summons amount will be completely recovered
or that the summons will soon expire, confirm this by telephone
with the appropriate court before stopping the garnishment
deduction, and notify the court in writing with a copy to the
Department of Justice.
If an employee moves to another organization covered under
Part 1, Division 1 of GAPDA, the garnishee summons is still in
effect. Arrange to transfer the active garnishee file and ensure
that no garnishee payments are missed in any pay period. The
Department of Justice must be notified, in writing, of the
organization change.
If an employee retires or moves to a private or a public
organization not covered by Part I, Division 1 of the GAPDA,
notify the Department of Justice and the court of the termination
date and advise them, in writing, as to when final payments
subject to garnishment will follow.
Upon receipt of a garnishee summons:
- immediately notify those responsible for administering the
contract that a garnishee summons was received and that no moneys
are to be paid to the contractor without first getting clearance
from the garnishee contact. When a common service agency has
entered into a contract on behalf of a client department, the
client department administers these procedures;
- immediately inform the Department of Justice that the debtor
is a contractor as the time limits for acting on a garnishee
summons are more stringent in the case of a contractor and the
amount that may be seized is different than that for an
employee;
- determine the amount payable to the court or the PEA. All
fees are garnishable except moneys specifically identified in the
contract as cost reimbursements; and
- immediately inform the contractor that a garnishee summons
was received requiring the department or agency to pay to the
court or the PEA some or all of the contractor's fees.
During the period between the date the garnishee summons is
served on the Department of Justice and the date Her Majesty is
bound by the garnishee summons (15 days after service of
documents), authorize only payments to the contractor for
services already performed. No advance payments may be made
without prior clearance from Department of Justice, even if
called for under the contract.
Withhold all garnishable fees becoming payable on the
fifteenth day following the day on which Her Majesty is bound by
the summons, (i.e. the thirtieth day after receipt of the
garnishee summons), and
- when the summons has continuing effect, withhold any
garnishable fees that subsequently become payable, or
- when the summons has no continuing
effect, withhold any additional garnishable fees that become
payable(1) in the following 30
days, except for the amounts that are payable in this 30 day
period that became owing(2) after
the first 14 days of this period.
Garnisheed moneys must be in the hands of the court or the
office indicated in the garnishee summons within 15 calendar days
after they are garnisheed. The cheque must clearly identify the
garnishee summons, including the names of the parties and the
court file number.
Information relating to garnishment is highly confidential. It
must be kept in a separate file to avoid misuse of the
information to the detriment of the employee. This information is
not normally considered in relation to an employee's work
performance but it may be a factor where security or reliability
screening is required in relation to a particular position. The
GAPDA specifies that "no employee may be dismissed, suspended or
laid off solely on the grounds that garnishment proceedings may
be or have been taken with respect to him/her."
When an employee moves within a department, to another
department or to another government organization covered by Part
I, Division 1 of the GAPDA, only information pertaining to active
garnishments should be transferred. This information must be
contained in a separate file and be sent through Personnel to the
attention of the appropriate garnishee contact.
Information pertaining to inactive garnishments must be kept
for six years.
Enquiries concerning these procedures should be directed to
your departmental Compensation Manager at headquarters.
Departmental compensation managers should contact:
For employees |
For contractors |
Pay administration Section |
Financial and Contract Management
Sector |
Treasury Board Secretariat |
Treasury Board Secretariat |
Telephone: (613)
952-3217 or 952-3211 or 952-3202.
Facsimile: (613) 952-3009 |
Telephone: (613) 957-7233 |
Facsimile: (613) 952-9613 |
For enquiries concerning GAPDA:
Contact the Department of Justice at (613) 957-4885.
Assume that the appropriate office of the Department of
Justice received a garnishee summons for a commercial debt of
$400 on July 21, 1997 in pay period #15. The summons is binding
on August 5, 1997 in pay period #16. The summons must be actioned
for pay period #18 ending September 3, 1997. The moneys must be
in the hands of the court by September 18, 1997. An example of
the calculation follows. The example is based on a cheque gross
amount of $1551.87 and $609.25 net pay (see appendix B for
payroll details).
1. Calculation of garnishable salary
Garnishable salary = gross salary (including allowances unless
specifically exempted under 5(f) of the Garnishment and
Attachment Regulations) less compulsory deductions.
Must be actioned for pay period #18 (August 21 to
September 3, 1997)
Garnishable salary = $1,551.87 - $483.16 (compulsory
deductions) = $1,068.71
2. Calculation of maximum garnishable amount based on
provincial law.
In Ontario, a maximum of 20% of the garnishable salary may be
garnished for commercial debt, however, a lesser fixed dollar
amount may be requested by the court.
Therefore: $1,068.71 x .20 = $213.74 which is the maximum
garnishable amount.
Since the garnishee summons was for $400 and the maximum
garnishable amount is $213.74, only $213.74 can be remitted to
the court. Follow the instructions received from the Department
of Justice to determine whether the garnishee summons is ongoing
or not.
3. Requisition two cheques as follows:
Pay Period 18 (August 21 to September 3, 1997)
Payable to court |
$ 213.74 |
|
Payable to employee |
$ 395.51 |
|
|
|
$ 609.25 (net pay total) |
Note 1
Subject to the provincial law, any supplementary payments
received during the pay period under attachment are also subject
to garnishment if required to satisfy the judgement (e.g.
overtime or retroactive pay).
Note 2
A garnishee summons may state that a fixed percentage pay
deduction be forwarded to the court on an ongoing basis, e.g. a
family maintenance order.
Since an employee's garnishable salary usually changes with
each pay cycle, the garnishable salary of an employee paid
bi-weekly should be calculated for both pay cycles and averaged
to determine the amount to be deducted from each pay.
Where the garnishable amount changes as the result of a
variation in the gross or extra duty allowance payable to the
employee, the amount being deducted would have to be adjusted
accordingly.
This procedure is subject to the provision that in all
circumstances the garnishee summons with respect to the amount to
be paid must be complied with.
Using example (1) to demonstrate the method for determining
garnishable salary over two pay cycles, the calculations would be
as follows:
(a) Assume, instead, that a Family Support Order requires 50%
of the garnishable salary to be remitted to the Ontario
Provincial Enforcement Agency because the debtor owes $5,000 in
arrears payments with on-going support payments of $400 per
month.
(b) Pay period #18 (August 21 to September 3, 1997)
Gross salary for 2 weeks |
$1,551.87
|
less compulsory deductions |
-483.16
|
Garnishable salary |
$1,068.71
|
(c) Pay period #19 (September 4-17, 1997)
Gross salary for 2 weeks |
$1,551.87
|
less compulsory deductions |
-489.02
|
Garnishable salary |
$1,062.85
|
(d) Add garnishable salary for each pay period:
$1,068.71 + $1,062.85 = $ 2,131.56
(e) Divide total garnishable salary by 2:
$2,131.56 / 2 = $1,065.78
(f) Multiply by 50%: $1,065.78 x .50 = $532.89
The amount to be remitted to the Ontario PEA, per pay period,
will be $532.89. An ongoing garnishment deduction of this amount
could be established in the pay system.
If an extra duty payment was received, an additional amount
would be recovered as follows:
Extra duty allowance |
$ 200
|
less compulsory deductions |
-100
|
Garnishable amount |
$100
|
Additional amount to be remitted to the Ontario
PEA = $ 100 x .50 =$50
This would require requisitioning a payment of $50 for the
employee and remitting an additional $50 to the Ontario PEA.
Appendix B - Payroll
information relating to calculations
Employee: |
J.A. Debtor |
Pay: |
Like most public servants, this
employee receives a cheque every two weeks and pay is calculated
on the basis of a two-week gross. |
Calculation for Pay period 18
(August 21 to September 3, 1997) |
Compulsory deductions (2
weeks) |
$
|
Canada Pension Plan |
-
|
Employment insurance |
11.55
|
Income tax (excluding any voluntary
increase of deductions at source) |
328.22
|
Superannuation, including
deficiencies |
116.39
|
Death benefit |
-
|
Provincial hospital insurance |
27.00
|
Disability/Long-term disability
insurances |
__________
|
Sub-Total |
483.16
|
Voluntary deductions (2
weeks) |
|
PSMIP (except long-term
disability) |
11.00
|
PSSHCP |
6.35
|
Charitable donations |
2.00
|
Credit Union |
404.00
|
CS Bonds |
41.68
|
Voluntary increases of income tax
deductions at source |
__________
|
Sub-Total |
465.03
|
Debtor's gross pay for 2
weeks |
1,551.87
|
Minus total deductions = 483.16 +
465.03 |
- 948.19
|
|
603.68
|
Deduction adjustment (credit) |
+5.57
|
NET PAY |
609.25
|
Calculations for pay period #19
(September 4 to September 17, 1997 incl.) Compulsory deductions
(2 weeks) |
$
|
Canada Pension Plan |
-
|
Employment insurance |
11.55
|
Income tax (excluding any voluntary
increase of deductions at source) |
327.87
|
Superannuation, including
deficiencies |
116.39
|
Death benefit |
16.20
|
Provincial hospital insurance |
-
|
Disability/Long-Term Disability
insurances |
17.01
|
Sub-total |
489.02
|
Voluntary deductions (2
weeks) |
|
PSMIP (except long-term
disability) |
-
|
Charitable donations |
2.00
|
CS Bonds |
41.68
|
Credit Union |
404.00
|
Sub-total |
447.68
|
Debtor's gross pay for 2
weeks |
1,551.87
|
Minus total deductions (489.02 +
447.68) |
-936.70
|
|
615.17
|
Deduction adjustment |
-5.57
|
NET PAY |
609.60
|
For Use on receipt of a garnishee summons by Garnishee
Contacts and Others Involved in the Garnishment Process
- Determine if debtor is an employee or a contractor.
- Start a garnishment log and checklist.
- Start a file with employee's or contractor's
name.
- If the debtor is an employee:
- determine which pay cheque/direct pay deposit is
garnishable;
- determine amounts to be paid to the court or the provincial
enforcement agency (PEA) and to the employee; check whether the
net pay is large enough; if not, determine which voluntary
deduction(s) should be suspended;
- notify the employee (confirm in writing);
- initiate required pay action(s);
- if necessary, suspend voluntary deduction(s) and direct pay
deposit;
- if necessary, advise Finance to hold the pay cheque or
request a recall or intercept on direct pay deposit;
- if manual intervention is required on initial garnishment
recovery, requisition two cheques (one for the court or the PEA
and one for the employee). If not, make arrangements for a cheque
to be issued to the court or the PEA;
- ensure that the employee's cheque/direct deposit is
available on pay day and send the cheque to the court or the
office indicated in the garnishee summons. If appropriate, make
arrangements for future cheques to go to the Court or the office
indicated in the garnishee summons; and,
- B.F. to stop the garnishment deduction in the appropriate pay
period.
If debtor is a contractor:
- notify the Department of Justice by telephone that the debtor
is a contractor;
- notify the contractor;
- withhold all payments to the contractor except those payable
for services already performed during the first 15 days after the
garnishee summons was served on the Dept. of Justice; and,
- take action to ensure all fees will be made payable to the
court or office indicated in the garnishee summons until the
garnishee summons is satisfied.
_____________________
(1) Payable means a payment for which a
certificate under Section 33 of the Financial Administration Act
has been or can be properly issued. This is the certificate which
states that the work has been performed and is in accordance with
the contract (versement payable). [ Return
]
(2) Owing means a payment of fees in
respect of which the work has been performed in accordance with
the contract but, under the terms of the contract, is not yet
payable (versement exigible). [ Return
]
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