A public service employee on leave without pay wished coverage under the Public Service Health Care Plan and the Public Service Dental Care Plan while travelling abroad and paid contributions to those plans. During such travel, the employee's claims under the above plans were denied. Subsequently, in a negotiated settlement, it was agreed that the employee would be reimbursed for the premiums paid. The Directorate stated:
[T]he reimbursement of premiums to the employee did not confer an economic benefit on the employee. Thus … the amount of the premium refund … should [not] be included in the employee's income.