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1990-008-e.html
SERVICES PAY DIRECTIVE : 1990-008 (05)
January 25, 1990
Ottawa,
Canada
K1A 0S5
SUBJECT: Housing and Travel Assistance Benefits
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1
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PURPOSE
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1.1
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This directive supersedes Services Pay Directive 1990-002 (01) dated January 9,
1990, which reiterated for departments and paying offices the reporting
requirement for Housing and Travel Assistance Benefits to be reflected on the
1989 T4s and Relevé 1s.
Changes from
the above-mentioned directive are identified by a vertical
line.
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2
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CANCELLATIONS
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2.1
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This supersedes Services Pay Directive 1990-002 (01) dated January 9,
1990.
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3
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POLICY
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3.1
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The Minister of Finance announced rules relating to the tax treatment in
respect to Housing and Travel Assistance Benefits effective January 1,
1987.
NOTE:
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Any queries concerning the amounts may be directed to Treasury Board, Mr. Jack
Loewan at (613) 957-2523.
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4
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PROCEDURES/INSTRUCTIONS
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4.1
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Departmental personnel offices are responsible for reporting, in letter format,
to their respective paying offices the applicable amounts for 1989 to be
included on the T4s and Relevé 1s for benefits as described hereunder.
These should be reported to the paying offices as soon as possible once the
amount is known so that it be included on the original Statement of
Remuneration forms forwarded to the employee. Departmental personnel should
verify, with their respective paying office, the close out date by which
letters must be received in order to be included on the original Statement of
Remuneration forms.
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4.2
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Housing Benefit
As code 248
"Housing Benefit" has been established for this purpose effective
January 1989, Departmental personnel need not report via letters the Housing
Benefit received by employees.
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4.3
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Travel Assitance Benefits
The benefit
received by an employee as Travel Assistance in 1989 will be reflected on the
T4 in box "L" entitled Travel in a prescribed area and on the
Relevé 1 in box "K" entitled Trips (remote
areas).
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4.4
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These amounts will also be reflected by the paying offices on the T4 in box
"C" entitled Employment Income, as well as box "H" entitled
U.I. Insurable Earnings, and box "I" entitled C.P.P. Pensionable
Earnings, where applicable. Box "A" of the Relevé 1 entitled
Employment Income will be updated as well as Box "G" entitled
Pensionable Earnings for Québec Pension Plan where
applicable.
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5
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INQUIRIES
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5.1
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Any queries on the foregoing may be directed to Advisory Services - Pay,
Bernard Potvin at (819) 956-2064.
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Original Signed by
M. J. Posen
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Marie-Josée Posen
Director
Compensation Branch
Accounting,
Banking and Compensation Directorate
Reference: CJA 9006-24-1
Allowance File
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