1 After subsection 324(1)
Insert:
(1A) However, an employer must not deduct an amount under paragraph (1)(a) if the deduction is:
(a) directly or indirectly for the benefit of the employer or a party related to the employer; and
(b) for an amount that may be varied from time to time;
unless the deduction, if it were a deduction referred to in subsection 326(1), would be a deduction made in circumstances prescribed under subsection 326(2) to be reasonable.
2 Paragraph 324(2)(a)
Repeal the paragraph, substitute:
(a) must specify:
(i) for a single deduction--the amount of the deduction; or
(ii) for multiple or ongoing deductions--whether the deductions are for a specified amount or amounts, or for amounts as varied from time to time; and
(aa) must include any information prescribed by the regulations; and
3 Subsection 324(3)
Omit "the amount of the deduction", substitute "a specified amount of a deduction".