1 April 2008 External T.I. 2008-0269311E5 F - Ajustements salariaux rétroactifs -- summary under Qualifying Amount

Amounts including retroactive salary adjustments, an additional allowance and interest, paid to white collar workers of a City, in order to integrate the harmonized salary grid resulting from the signing of the collective agreement, were not qualifying amounts, as they did not fulfill one of the conditions in paragraph (a) to (c) and, instead result from a negotiated agreement regarding the integration of the harmonized wage grid and the establishment or renewal of the collective agreement.