Thank you for the question.
Missions are assigned a risk score by the Department of National Defence. Up until 2017, those members of the Canadian Armed Forces and of the police who were on missions that had high and medium risk scores were able to have a deduction for the pay associated with those missions abroad.
The government announced that effective in tax year 2017 this deduction is available for all of those members of the Canadian Armed Forces and police on missions designated by the Minister of National Defence or his designate, regardless of the risk score.
This measure is basically ensuring completeness. It ensures completeness because some police are not on DND missions. They're on missions that are designated by the Minister of Public Safety and Emergency Preparedness. Those individuals aren't covered by the current legislation, either back to 2012, when a high risk score or medium risk score was required, or now that no risk score is required. It's making sure they're covered as well.
In other words, if police are on a police-only mission that's designated by the Minister of Public Safety and Emergency Preparedness, they'll also be eligible for the tax relief.