Garnishment and Attachment Regulations — 5
5 For the purposes of the definition salary in sections 4 and 16 of the Act, the following amounts are deemed to be or to have been excluded from a person’s salary: (a) any contribution or payment required by law to be made out of the moneys payable to the person, including, (i) Canada Pension Plan and Quebec Pension Plan contributions, (ii) contributions required to be made pursuant to any Act listed in the schedule to the Act, (iii) employment insurance contributions, (iv) income tax payments, and (v) federal and provincial statutory tax deductions; (b) any amount that is a compulsory premium payment deducted from the moneys payable to the person for purposes of insurance or health care including, (i) payments for a provincial medical care or hospital insurance plan, (ii) payments for the Public Service Health Care Plan, where the person is employed outside Canada, and (iii) payments for disability insurance under the Disability Insurance Plan or the Public Service Management Insurance Plan except where such payment is part of union membership dues or fees; (c) any amount deducted pursuant to an Act of the Parliament of Canada other than Part I of the Act; (d) any amount payable to the person as a remuneration supplement in respect of costs of a provincial medical care or hospital insurance plan; (e) any amount deducted as union membership dues or fees but not including any other amount deducted and payable to a union; and (f) any amount that is intended as a reimbursement to the person for special costs incurred by the person in the course of duties and for which the person can produce an invoice or receipt, including, (i) a payment to a Royal Canadian Mounted Police member, to help defray the cost of upkeep and replacement of articles of uniform, (ii) a payment to a Royal Canadian Mounted Police member, whose duties require that member to wear civilian clothing, to help defray the cost of upkeep and replacement of articles of that clothing, (iii) a reimbursement for the cost of boots or gloves required to be worn at work where the person is a supervisory letter carrier, a part-time letter carrier or a mail dispatcher, (iv) a payment to furnish canoes or boats or camping equipment where the person is employed as a fisheries warden or fishery guardian, (v) an allowance paid to a pasture manager or a pasture rider in compensation for the use of that person’s horse, (vi) a reimbursement for the loss of clothing or personal property in a marine disaster or shipwreck, (vii) a reimbursement of costs incurred by an air traffic controller in obtaining the annual medical examination required to maintain a valid air traffic control licence, (viii) a reimbursement of the membership fees paid to an association or institution, where membership in the association or institution is in the interests of the department on behalf of which or the Crown corporation, Senate, House of Commons or Library of Parliament on behalf of which or by which salary or remuneration is payable to the person, (ix) a payment of a foreign service premium, a post-differential allowance or a salary equalization factor on being posted abroad or at an isolated post, (x) a payment of a living cost differential allowance pursuant to the Isolated Posts Directive, and (xi) a reimbursement for the cost of court clothing that the person is required to wear to carry out their duties. SOR/84-47, s. 4; SOR/88-316, s. 1; SOR/97-176, s. 5; SOR/2015-22, ss. 3, 12(F)