Mr. Speaker, I thank my colleague for his question. In recognition of the critical and dangerous work that Canadian soldiers do around the world, all members of the military who are deployed overseas as part of a recognized operation will have their salaries exempted from federal income tax. This exemption will apply to salaries up to the pay level of lieutenant-colonel and will be retroactive to January 1, 2017. What is more, it will not have any impact on the assessment and awarding of hardship and risk allowances.
In the House of Commons on May 18th, 2017. See this statement in context.