Lodging allowances under the CIJC agreement may be paid without deduction of tax if the employee was recruited by one of the following methods.

a. Personal application other than that at the site. The worker applies for work in person at the employer's central or regional recruiting office and is instructed to present himself or herself for employment at a site.

b. Written application to recruiting office. The worker writes to the employer's central or regional recruiting office, either in response to an advertisement or speculatively, and is instructed by that office to present himself or herself for employment at a site.

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