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That it is expedient to amend the Income Tax Act as follows:
1 (1) Clauses 110(1)(f)(v)(A) and (B) of the Income Tax Act are replaced by the following:
(A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed international operational mission (as determined by the Department of National Defence), and
(B) the employment income that would have been so earned by the taxpayer if the taxpayer had been paid at the maximum rate of pay that applied, from time to time during the mission, to a Lieutenant-Colonel of the Canadian Forces;
(2) Subsection 110(1.3) of the Act is repealed.
(3) Subsections (1) and (2) apply to the 2017 and subsequent taxation years.