,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,special ,rel1se
  ,pay;ts ,0,employ] ,6,employee
,numb]3 ,,it-#aif;,r#b
,date3 ,may #be1 #aihd
,ref];e3

  ,p>agraph #c %d 2 replac$ )! foll[+3

#c4 ,on ! o!r h&1 t "p (a pay;t 9 excess
  (! am.t "!( t c r1sonably 2 reg>d$ z
  hav+ ! nature & qual;y ( sal>y1 wages1
  -mis.ns1 etc41 t is -p5s,n = "s?+
  else1 o!r ?an a cov5ant n 6-pete1 z
  m5;n$ 9 #a abv1 may n 2 taxa# "u sec;n
  #e4 ,h["e1 ! excess1 if rcvd 9 respect
  (a t]m9,n ( employ;t may repres5t a
  retir+ all[.e "u subp>agraph
  #ef7#a77a77;ii74 ,if rcvd 9 respect (
  employ;t : 0 t]m9at$ 2f ,novemb] #ac1
  #aiha1 x may repres5t a t]m9,n      #a
          ,,it-#aif;,r#b;,,sr        a#a
  pay;t "u subp>agraph #ef7#a77a77;viii7
  z x =m]ly r1d4 ,see ,,it-#ccg;,r#b &
  ,,it-#cfe;,r =! ,de"p;t's g5]al views
  on ! tr1t;t ( s* am.ts : may 2 rcvd 9
  respect (a t]m9,n ( employ;t1 9clud+
  an am.t rcvd =! br1* ( an employ;t
  3tract4
















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