6 February 2008 Internal T.I. 2008-0265661I7 F - ajustements salariaux rétroactifs -- summary under Qualifying Amount

Retroactive salary adjustments paid by the Quebec government resulting from the application of the Pay Equity Act regarding the regarding those working in predominantly female job classes were not qualifying amounts, given that they were “the result of agreements in the public and parapublic sector arising out of the mandatory nature of a provincial statute whose purpose is to achieve pay equity.”