Both parties recognize that gender inclusion in the French language is more difficult to achieve compared to English, but they nevertheless support continued support and increased gender neutrality and inclusion in the collective agreement. Notwithstanding the provisions of item 44.05 on the calculation of retroactive payments and section 47.03 on the date of application of the cooling-off contracts, this memorandum must conclude the agreement between the employer and the Professional Institute of the Public Service of Canada on a modified approach to calculating and managing retroactive payments for the current round of negotiations. If both parties agree, the parties agree to reopen the collective agreement so that the collective agreement can only be amended to the extent that the text of the EWSP is contained and accepts its subsequent amendments. These re-openings are not intended to vary other elements – the only purpose is the changes related to the EWSP. The EWSP program would only be included in the relevant collective agreements as a reopening. The purpose of this Memorandum of Understanding is to confirm an agreement between the Professional Service Institute of Canada and the Canadian Revenue Agency (CRA) regarding the reimbursement of annual dues for members of the Appraisal Institute of Canada or the Professional College of Quebec Evaluators and the American Society of Business. 34.03 The deadlines set in this proceeding may be extended by mutual agreement between the employer and the worker and, if necessary, the representative of the institute. 1. The Institute may make a group complaint to the employer on behalf of workers in the collective agreement unit who feel aggrieved by the usual interpretation or application of a collective agreement or arbitration award for these workers. (a) Except in the event of an emergency, recall, custody arrangement or mutual, the employer must, as far as possible, inform at least twelve (12) hours in advance of the condition of overtime.