Part 6 — .1
215.1 Publishing Employee Compensation Definitions
(a) "compensation" means the total of all amounts paid and
benefits provided in a year by a municipality to an employee
that are required for tax purposes to be included in that
employee's income for that year, but does not include any
amount of severance in respect of that year;
(b) "Deputy Minister" means the Deputy Minister of the
Minister responsible for this Act;
(c) "non-monetary benefit" means the total amount or value of
non‑monetary benefits provided in a year by a municipality
to or in respect of an employee that are not required for tax
purposes to be included in that employee's income for that
year and includes the municipality's portion of pension
contributions in respect of the employee;
(d) "severance" means the total of
(i) any amount paid or payable by a municipality to an
employee in lieu of or supplementary to a notice of
termination of employment or appointment,
RSA 2000
Section 215.2 MUNICIPAL GOVERNMENT ACT Chapter M-26
152
(ii) any amount paid or payable by a municipality to an
employee after the permanent termination of the
employee's employment or appointment, and
(iii) any retiring allowance as defined in the Income Tax Act
(Canada);
(e) "threshold" means threshold within the meaning of section
1(o)(ii) of the Public Sector Compensation Transparency
Act.
2026 c10 s4(11)