205.45 - POST LIVING DIFFERENTIAL (1) (Policy) Post Living Differential (PLD) is established as a means of stabilizing the overall cost of living of CF members and their families in order to maintain a relative and predictable cost of living no matter where in Canada the members are posted (excluding isolated posts). PLD rates represent the differential between the CF standard cost of living in Canada and the cost of living at established PLD areas. PLD rates are set annually based on a Treasury Board approved methodology.
(2) (Application of PLD) PLD is a taxable benefit payable to eligible members of the Regular Force and to members of the Reserve Force who are moved at public expense for service reasons, who rent or own a principal residence in a qualifying location.
(3) (Definitions) The definitions in this paragraph apply in this instruction.
"CF standard cost of living" means the weighted average of the cost of living of the Canadian Forces locations in Canada other than at isolated posts. (coût de la vie normalisé des FC)
"cost of living" means the sum of money required to provide for the following categories of household expenditures for a household of three persons, with a household income as may be determined from time to time by the Minister: (i) shelter,
(ii) food,
(iii) clothing,
(iv) furniture and other household items,
(v) personal care,
(vi) medical and dental care,
(vii) domestic services, including childcare,
(viii) recreation,
(ix) transportation,
(x) income tax,
(xi) sales tax, and
"marginal tax rate" means the second from the lowest personal federal tax rate combined with the applicable provincial or territorial tax rate without any surcharge or reduction. (taux marginal d'imposition)
"member" means an officer or non-commissioned member. (militaire)
"place of duty" has the same meaning as in CBI 209.80 (Application and Definitions). (lieu de service)
"Post Living Differential Area" means a location in Canada within the boundaries of a CF place of duty where the cost of living exceeds the CF standard cost of living in Canada. (secteur de vie chère)
"principal residence" means a dwelling in Canada, other than a summer cottage, other seasonal accommodation or a single quarter that is occupied by the member or their dependants and is situated at:
(i) the member's place of duty, if their furniture and effects are located at that place,
(ii) the member's former place of duty, if the member is not authorized to move their furniture and effects at public expense to their place of duty,
(iii) the place where the member's furniture and effects were located on enrolment, if that place is a place of duty and the member is not authorized to move their furniture and effects at public expense to their place of duty, or
(iv) any other place of duty, selected place of residence or designated alternate location, if the member is authorized to move their furniture and effects at public expense to that place, except for the purpose of release or transfer to the Reserve Force.
(résidence principale)
"service couple" means two members who are married or in a common-law partnership. (couple militaire)