Common use of OMERS CONTRIBUTORY EARNINGS Clause in Contracts

OMERS CONTRIBUTORY EARNINGS. As a reference for employees the parties have agreed to include the definition of contributory earnings under the OMERS Pension Plan. For more information employees may access the OMERS web site at xxx.xxxxx.xxx or contact Human Resource Services for an OMERS Member Handbook. The parties will continue to be bound by any OMERS Plan changes. Definition of Contributory Earnings For all pension and other compensation purposes the parties agree that contributory earnings must include all regular recurring earnings including the following: • base wages or salary; • regular vacation pay if there is corresponding service; • normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. payment based on organizational performance, some types of variable pay, merit pay and commissions); • market value adjustments (e.g. percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing special allowances (e.g. flight allowance and canine allowance); • pay for time off in lieu of overtime; • danger pay; • acting pay (pay at a higher salary rate for acting in place of an absent person); • shift premium (pay for shift work); • ongoing long service pay (extra pay for completing a specified number of years of service); • sick pay deemed to be regular wages or salary; • salary or wage extension for any reason, provided service is extended (the member must be “kept whole” e.g. continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any registered pension plan (except CPP), the balance of the extension period becomes unpurchasable service; • stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in); • living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing taxable payments to pay for costs (e.g. educational or car allowance); • taxable premiums for life insurance; • taxable value of provided vehicle or car allowance (e.g. if an employer provides an allowance [that is, expenses are not reimbursed] then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence fees and should not be included as part of contributory earnings); • payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s pension will begin on the first day of the month following the revised retirement date.

OMERS CONTRIBUTORY EARNINGS. As a reference for employees the parties have agreed to include the The following definition of contributory earnings under the OMERS Pension Plan. For more pension plan is provided for information employees may access the OMERS web site at xxx.xxxxx.xxx or contact Human Resource Services for an OMERS Member Handbookpurposes only and is non grievable. The parties parities will continue to be bound by any and all amendments to the OMERS Plan changespension plan. Definition of Contributory Earnings For all pension and other compensation purposes the parties agree that contributory earnings must include all regular recurring earnings including the followingas follows: • base $ Base wages or salary; • regular $ Regular vacation pay if there is corresponding service; • normal $ Normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive $ Retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump members= $ Lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. ( for example, payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); • market $ Market value adjustments (e.g. for example, percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing $ Ongoing special allowances (e.g. for example, flight allowance and allowance, canine allowance); • pay $ Pay for time off in lieu of overtime; • danger $ Pay in lieu of benefits (for example, when an employer has a flexible benefit program and the employee receives compensation in lieu of the benefit portion); $ Salary or wages for period of suspension where a member is reinstated with full pay and seniority (for example, a grievance settlement specifically reinstates a terminated employee with full pay and seniority); $ Danger pay; • acting $ Acting pay (pay at a higher salary rate for acting in place of an absent person); • shift $ Shift premium (pay for shift work); • ongoing ) $ Ongoing long service pay (extra pay for completing a specified number of years of service); • sick $ Sick pay deemed to be regular wages or salary; • salary $ Salary or wage extension for any reason, provided service is extended (the member must be “kept whole” e.g. whole for example, continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any another registered pension plan (except plan(except CPP), ) the balance of the extension period becomes unpurchasable unpurchaseable service; • stand$ Stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in)) where this pay is in relation to duties that are an extension of member=s normal job; • living $ Living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing $ Ongoing taxable payments to pay for costs (e.g. for example, educational or car allowance); • taxable $ Taxable premiums for life insurance; • taxable $ Taxable value of provided vehicle or car allowance (e.g. for example, if an employer provides an allowance [(that is, expenses that are not reimbursed] ) then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence license fees and should not be included as part of contributory earnings); • payments $ Payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is services extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s =s pension will begin on the first day of the month following the revised retirement date.

OMERS CONTRIBUTORY EARNINGS. As a reference for employees the parties have agreed to include the The following definition of contributory earnings under the OMERS Pension Plan. For more pension plan is provided for information employees may access the OMERS web site at xxx.xxxxx.xxx or contact Human Resource Services for an OMERS Member Handbookpurposes only and is non-grievable. The parties will continue to be bound by any and all amendments to the OMERS Plan changespension plan. Definition of Contributory Earnings For all pension and other compensation purposes the parties agree that contributory earnings must include all regular recurring earnings including the followingas follows: • base Base wages or salary; • regular Regular vacation pay if there is corresponding service; • normal Normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive Retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump Lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. for example, payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); • market Market value adjustments (e.g. for example, percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing Ongoing special allowances (e.g. for example, flight allowance and allowance, canine allowance); • pay Pay for time off in lieu of overtime; • danger Pay in lieu of benefits (for example, when an employer has a flexible benefit program and the employee receives compensation in lieu of the benefit option); • Salary or wages for period of suspension where a member is reinstated with full pay and seniority (for example, a grievance settlement specifically reinstates a terminated employee with full pay and seniority); • Danger pay; • acting Acting pay (pay at a higher salary rate for acting in place of an absent person); • shift Shift premium (pay for shift work); • ongoing Ongoing long service pay (extra pay for completing a specified number of years of service); • sick Sick pay deemed to be regular wages or salary; • salary Salary or wage extension for any reason, provided service is extended (the member must be “kept whole” e.g. whole for example, continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any another registered pension plan (except CPP), CCP) the balance of the extension period becomes unpurchasable service; • standStand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in)) where this pay is in relation to duties that are an extension of the member’s normal job; • living Living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing Ongoing taxable payments to pay for costs (e.g. for example, educational or car allowance); • taxable Taxable premiums for life insurance; • taxable Taxable value of provided vehicle or car allowance (e.g. ( for example, if an employer provides an allowance [allowance, that is, expenses are not reimbursed] , then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence license fees and should not be included as part of contributory earnings); • payments Payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s pension will begin on the first day of the month following the revised retirement date.

OMERS CONTRIBUTORY EARNINGS. As a reference for employees the parties have agreed to include the The following definition of contributory earnings under is provided for information purposes only and is non-grievable. Contributory earnings must include all regular recurring earnings as determined by the OMERS Pension PlanPlan as may be amended from time to time. For more information employees may access the OMERS web site at xxx.xxxxx.xxx or contact Human Resource Services for an OMERS Member Handbook. The parties will continue to be bound by any OMERS Plan changes. Definition of Contributory Earnings For all pension and other compensation purposes the parties agree that contributory earnings must include all regular recurring earnings including the following: • base wages or salary; • regular vacation pay if there is corresponding service; • normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); • market value adjustments (e.g. percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing special allowances (e.g. flight allowance and allowance, canine allowance); • pay for time off in lieu of overtime; • danger pay; • acting pay (pay at a higher salary rate for acting in place of an absent person); • shift premium (pay for shift work); • ongoing long service pay (extra pay for completing a specified number of years of service); • sick pay deemed to be regular wages or salary; • salary or wage extension for any reasonreason (e.g. illness), provided service is extended (the member must be “kept whole” e.g. continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any registered pension plan (except CPP), the balance of the extension period becomes unpurchasable service; • stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in); • living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing taxable payments to pay for costs (e.g. educational or car allowance); • taxable premiums for life insurance; • taxable value of provided vehicle or car allowance (e.g. if an employer provides an allowance [that is, expenses are not reimbursed] then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence fees and should not be included as part of contributory earnings); • payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s pension will begin on the first day of the month following the revised retirement date.. Dated this 24th day of November 2008. For the Board: For the Union: Huron-Superior Catholic District School Board CUPE Local 4148 (EA/Clerical) LETTER OF UNDERSTANDING

OMERS CONTRIBUTORY EARNINGS. As a reference for employees the parties have agreed to include the definition of contributory earnings under the OMERS Pension Plan. For more information employees may access the OMERS web site at xxx.xxxxx.xxx or contact Human Resource Services for an OMERS Member Handbook. The parties will continue to be bound by any OMERS Plan changes. Definition of Contributory Earnings For all pension and other compensation purposes the parties agree that contributory earnings must include all regular recurring earnings including the following: • base wages or salary; • regular vacation pay if there is corresponding service; • normal vacation pay for other-than-continuous full-time members. Include include vacation hours in credited service; • retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); • market value adjustments (e.g. percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your an ongoing pay strategy and not a temporary policy); • ongoing special allowances (e.g. flight allowance and allowance, canine allowance); • pay for time off in lieu of overtime; • danger pay; • acting pay (pay at a higher salary rate for acting in place of an absent person); • shift premium (pay for shift work); • ongoing long service pay (extra pay for completing a specified number of years of service); • sick pay deemed to be regular wages or salary; • salary or wage extension for any reasonreason (e.g. illness), provided service is extended (the member must be “"kept whole” " e.g. continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any registered pension plan (except CPP), the balance of the extension period becomes unpurchasable service; • stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in); • living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing taxable payments to pay for costs (e.g. educational or car allowance); • taxable premiums for life insurance; • taxable value of provided vehicle or car allowance (e.g. if an employer provides an allowance [that is, expenses are not reimbursed] then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence fees and should not be included as part of contributory earnings); • payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s pension will begin on the first day of the month following the revised retirement date.;

OMERS CONTRIBUTORY EARNINGS. As a reference for employees the parties have agreed to include the The following definition of contributory earnings under is provided for information purposes only and is non-grievable. Contributory earnings must include all regular recurring earnings as determined by the OMERS Pension PlanPlan as may be amended from time to time. For more information employees may access the OMERS web site at xxx.xxxxx.xxx or contact Human Resource Services for an OMERS Member Handbook. The parties will continue to be bound by any OMERS Plan changes. Definition of Contributory Earnings For all pension and other compensation purposes the parties agree that contributory earnings must include all regular recurring earnings including the following: •  base wages or salary; •  regular vacation pay if there is corresponding service; •  normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; •  retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; •  lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); •  market value adjustments (e.g. percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); •  ongoing special allowances (e.g. flight allowance and allowance, canine allowance); •  pay for time off in lieu of overtime; •  danger pay; •  acting pay (pay at a higher salary rate for acting in place of an absent person); •  shift premium (pay for shift work); •  ongoing long service pay (extra pay for completing a specified number of years of service); •  sick pay deemed to be regular wages or salary; •  salary or wage extension for any reasonreason (e.g. illness), provided service is extended (the member must be “kept whole” e.g. continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any registered pension plan (except CPP), the balance of the extension period becomes unpurchasable service; •  stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in); •  living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); •  ongoing taxable payments to pay for costs (e.g. educational or car allowance); •  taxable premiums for life insurance; •  taxable value of provided vehicle or car allowance (e.g. if an employer provides an allowance [that is, expenses are not reimbursed] then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence fees and should not be included as part of contributory earnings); •  payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s pension will begin on the first day of the month following the revised retirement date.. Dated this 24th day of November 2008. For the Board: For the Union: Huron-Superior Catholic District School Board CUPE Local 4148 (EA/Clerical) LETTER OF UNDERSTANDING B E T W E E N: The Huron-Superior Catholic District School Board Canadian Union of Public Employees and its Local 4148 (Clerical and Educational Assistants) Base line staffing numbers are as follows: ● EA’s 80.6 FTE’s and Clerical 38.8 FTE’s as of May 27, 2008. Dated this 24th day of November 2008. For the Board: For the Union: Huron-Superior Catholic District School Board CUPE Local 4148 (EA/Clerical) LETTER OF UNDERSTANDING B E T W E E N: The Huron-Superior Catholic District School Board Canadian Union of Public Employees and its Local 4148 (Clerical and Educational Assistants)

OMERS CONTRIBUTORY EARNINGS. As a reference for employees the parties have agreed to include the The following definition of contributory earnings under the OMERS Pension Plan. For more pension plan is provided for information employees may access the OMERS web site at xxx.xxxxx.xxx or contact Human Resource Services for an OMERS Member Handbookpurposes only and is non grievable. The parties parities will continue to be bound by any and all amendments to the OMERS Plan changespension plan. Definition of Contributory Earnings For all pension and other compensation purposes the parties agree that contributory earnings must include all regular recurring earnings including the followingas follows: • base Base wages or salary; • regular Regular vacation pay if there is corresponding service; • normal Normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive Retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump Lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. for example, payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); • market Market value adjustments (e.g. for example, percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing Ongoing special allowances (e.g. for example, flight allowance and allowance, canine allowance); • pay Pay for time off in lieu of overtime; • danger Pay in lieu of benefits (for example, when an employer has a flexible benefit program and the employee receives compensation in lieu of the benefit portion); • Salary or wages for period of suspension where a member is reinstated with full pay and seniority (for example, a grievance settlement specifically reinstates a terminated employee with full pay and seniority); • Danger pay; • acting Acting pay (pay at a higher salary rate for acting in place of an absent person); • shift Shift premium (pay for shift work); ) • ongoing Ongoing long service pay (extra pay for completing a specified number of years of service); • sick Sick pay deemed to be regular wages or salary; • salary Salary or wage extension for any reason, provided service is extended (the member must be “kept whole” e.g. whole for example, continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any another registered pension plan (except plan(except CPP), ) the balance of the extension period becomes unpurchasable unpurchaseable service; • standStand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in)) where this pay is in relation to duties that are an extension of member’s normal job; • living Living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing Ongoing taxable payments to pay for costs (e.g. for example, educational or car allowance); • taxable Taxable premiums for life insurance; • taxable Taxable value of provided vehicle or car allowance (e.g. for example, if an employer provides an allowance [(that is, expenses that are not reimbursed] ) then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence license fees and should not be included as part of contributory earnings); • payments Payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is services extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s pension will begin on the first day of the month following the revised retirement date.

OMERS CONTRIBUTORY EARNINGS. As a reference for employees the parties have agreed to include the definition of The following information on contributory earnings under the OMERS Pension Plan. For more pension plan is provided for information employees may access the OMERS web site at xxx.xxxxx.xxx or contact Human Resource Services for an OMERS Member Handbookpurposes only and is non grievable. The parties will continue to be bound by any OMERS Plan changes. Definition of Contributory Earnings For all pension and other compensation purposes the parties agree that plan’s contributory earnings must requirements, as well as any and all amendments to the OMERS pension plan. Contributory earnings include all regular recurring earnings including the following: • base wages or salary; • regular vacation pay if there is corresponding service; • normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. payment based on organizational performance, some types of variable pay, merit pay and pay, commissions); • market value adjustments (e.g. percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing special allowances (e.g. flight allowance and canine allowancetrade's allowances ); • pay for time off in lieu of overtime; • danger pay; • acting pay (pay at a higher salary rate for acting in place of an absent person); • shift premium (pay for shift work); • ongoing long service pay (extra pay for completing a specified number of years of service); • sick pay deemed to be regular wages or salary; • salary or wage extension for any reasonreason (e.g. illness), provided service is extended (the member must be “"kept whole” " e.g. continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any registered pension plan (except CPP), the balance of the extension period becomes unpurchasable unpurchaseable service; • stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in); • living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing taxable payments to pay for costs (e.g. educational or car allowance); • taxable premiums for life insurance; • taxable value of provided vehicle or car allowance (e.g. if an employer provides an allowance [that is, expenses are not reimbursed] then the allowance is considered part of contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence fees and should not be included as part of contributory earnings); • payments for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s 's pension will begin on the first day of the month following the revised retirement date.. Xxxx Xxxxxxxx Xxxxx Xxxxxx President, CUPE Local 1369 Chairperson of the Board

OMERS CONTRIBUTORY EARNINGS. As a reference for employees the parties have agreed to include the The following definition of contributory earnings under the OMERS Pension Planpension plan is provided for information purposes only and is non grievable. For more information employees may access the OMERS web site at xxx.xxxxx.xxx or contact Human Resource Services for an OMERS Member Handbook. The parties will continue to be bound by any and all amendments to the OMERS Plan changespension plan. Definition of Contributory Earnings For all pension and other compensation purposes the parties agree that contributory earnings must include all regular recurring earnings including the followingas follows: • base wages or salary; • regular vacation pay if there is corresponding service; • normal vacation pay for other-than-continuous full-time members. Include vacation hours in credited service; • retroactive pay (including any pay equity adjustment) that fits with OMERS definition of earnings for all members, including active, terminated, retired and disabled members; • lump sum wage or salary benefits which may vary from year to year but which form a regular part of the compensation package and are expected normally to occur each year (e.g. for example, payment based on organizational performance, some types of variable pay, merit pay, merit pay and commissions); • market value adjustments (e.g. for example, percentage paid in addition to a base wage as a result of market conditions, including retention bonuses if they are part of your ongoing pay strategy and not a temporary policy); • ongoing special allowances (e.g. for example, flight allowance and canine allowance); • pay for time off in lieu of overtime; • pay in lieu of benefits (for example, when an employer has a flexible benefit program and the employee receives compensation in lieu of the benefit option); • Salary or wages for period of suspension where a member is reinstated with full pay and seniority (for example, a grievance settlement specifically reinstates a terminated employee with full pay and seniority); • danger pay; • acting pay (pay at a higher salary rate for acting in place of an absent person); • shift premium (pay for shift work); • ongoing long service pay (extra pay for completing a specified number of years of service); • sick pay deemed to be regular wages or salary; • salary or wage extension for any reason, provided service is extended (the member must be “kept whole” e.g. whole for example continuation of salary and benefits). If the member becomes employed in another position and begins contributing to any another registered pension plan (except CPP), the balance of the extension period becomes unpurchasable service; • stand-by pay/call-in pay (pay for being on call, not pay for hours worked when called in)) where this pay is in relation to duties that are an extension of the member’s normal job; • living accommodation premiums provided (if paid as a form of compensation and not as a direct expense reimbursement); • ongoing taxable payments to pay for costs (e.g. for example, educational or car allowance); • taxable premiums for life insurance; • taxable value of provided vehicle or car allowance (e.g. for example, if an employer provides an allowance [(that is, expenses that are not reimbursed] ) then the allowance is considered part of the contributory earnings. If an employer reimburses mileage, this reimbursement represents payment for gasoline, maintenance, insurance, wear and tear on the vehicle and licence license fees and should not be included as part of contributory earnings); • payments payment for unused accumulated sick days or vacation time, only on retirement and only if credited service is extended. When you include lump-sum payments for unused sick days or vacation time as contributory earnings, you must also extend the retirement date and the credited service by the number of days covered by the payment. The member’s pension will begin on the first day of the month following the revised retirement date.. Appendix C