Regarding whether amounts paid in 2019 by the "Employer" to some of its employees as part of a pay equity settlement could be considered "qualifying amounts," the Directorate indicated that only amounts included in income from an office or employment and received pursuant to certain arbitration awards could so qualify, and that
amounts of salary adjustments received in the context of pay equity, but which were paid pursuant to the Memorandum of Understanding agreed to between the Employer and the Union, are not considered "qualifying amounts"
notwithstanding that the latter amounts were set out in an Annex to an arbitral award.