a-6.002, r. 4 - Regulation respecting tax exemptions granted to certain international non-governmental organizations and to certain employees of such organizations and to members of their families

Updated to 10 March 2021

This document has official status.

chapter A-6.002, r. 4

Regulation respecting tax exemptions granted to certain international non-governmental organizations and to certain employees of such organizations and to members of their families

Tax Administration Act

(chapter A-6.002, s. 96, 1st par., subpar. b and s. 97).

The title of the Act was formerly entitled:«An Act respecting the Ministère du Revenu». The title of this Act was replaced by section 91 of chapter 31 of the statutes of 2010.

O.C. 1285-87; S.Q. 2010, c. 31, s. 91.

CHAPTER I INTERNATIONAL NON-GOVERNMENTAL ORGANIZATIONS HAVING ENTERED INTO AN AGREEMENT WITH THE GOVERNMENT BEFORE 10 MAY 1996

O.C. 1466-98, s. 1.

1. This chapter applies to any international non-governmental organization listed in Schedule A.

It also applies to any individual who is an employee of such an organization and who

(1)  is registered with the Ministère des Relations internationales;

(2)  is not a Canadian citizen;

(3)  is required to reside in Canada owing to his duties;

(4)  immediately before entering upon the individual’s duties with the organization,

(a)  resided outside Canada, or

(b)  was assuming functions with another international organization that is a prescribed international body pursuant to subparagraph b of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002) and

i.  resided outside Canada immediately before entering upon the individual’s duties with that other organization, or

ii.  immediately before entering upon the individual’s duties with that other organization, was meeting one of the conditions set out in subparagraph b;

(5)  does not operate a business in Canada and does not have any position or employment in Canada other than his duties to the organization.

O.C. 1285-87, s. 1; O.C. 1466-98, s. 2; O.C. 1451-2000, s. 1; O.C. 66-2016, s. 1.

2. (Revoked).

O.C. 1285-87, s. 2; O.C. 1466-98, s. 3.

3. A body or an individual referred to in section 1 is exempt from all duties imposed under the Taxation Act (chapter I-3).

O.C. 1285-87, s. 3; O.C. 1466-98, s. 4.

4. An organization referred to in the first paragraph of section 1 is entitled to a rebate or refund of all duties imposed under the following Acts if it applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Tobacco Tax Act (chapter I-2);

(3)  the Fuel Tax Act (chapter T-1);

(4)  the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.

The right to a rebate or refund applies in respect of tax provided for in Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

O.C. 1285-87, s. 4; O.C. 742-91, s. 5; O.C. 1466-98, s. 5; O.C. 1282-2003, s. 1; O.C. 1105-2014, s. 1.

4.1. An individual referred to in the second paragraph of section 1 is entitled to a rebate or refund of all duties imposed under the following Acts if the individual applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Tobacco Tax Act (chapter I-2);

(3)  the Fuel Tax Act (chapter T-1);

(4)  the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.

The right to a rebate or refund applies in respect of tax provided for in Titles I (only as regards movable property or a service), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

O.C. 1466-98, s. 6; O.C. 1282-2003, s. 2; O.C. 1105-2014, s. 2.

5. (Revoked).

O.C. 1285-87, s. 5; O.C. 742-91, s. 6; O.C. 1466-98, s. 7.

6. (Revoked).

O.C. 1285-87, s. 6; O.C. 1466-98, s. 7.

7. The exemption, rebate and refund provided for in sections 3 and 4.1 apply also to the spouse of an individual referred to in the second paragraph of section 1 if the spouse

(1)  is registered with the Ministère des Relations internationales;

(2)  is not a Canadian citizen; and

(3)  does not operate a business in Canada and holds no position or employment in Canada.

O.C. 1285-87, s. 7; O.C. 1466-98, s. 8; O.C. 66-2016, s. 2.

8. A member of the family residing with an individual referred to in the second paragraph of section 1 who is not the spouse of that individual shall be exempt from all duties imposed under the Taxation Act (chapter I-3), if that member

(1)  has not, at a particular time, been legally admitted to Canada to reside permanently in Canada;

(2)  is not a Canadian citizen; and

(3)  does not operate a business in Canada and holds no position or employment in Canada.

O.C. 1285-87, s. 8; O.C. 1466-98, s. 9.

CHAPTER II INTERNATIONAL NON-GOVERNMENTAL ORGANIZATIONS HAVING ENTERED INTO AN AGREEMENT WITH THE GOVERNMENT AFTER 9 MAY 1996

O.C. 1466-98, s. 10.

8.1. For the purposes of this chapter, “permanent resident” means a person lawfully admitted to Canada for permanent residence in accordance the applicable provisions of the laws of Canada concerning immigration.

O.C. 1466-98, s. 10.

8.2. This chapter applies to any international non-governmental organization whose name is listed in Schedule B.

It also applies to any individual who is an employee of such an organization if

(1)  (subparagraph revoked);

(2)  the individual is an employee of the International Federation of Air Traffic Controllers’ Associations (IFATCA), is registered with the Ministère des Relations internationales and

(a)  is not a Canadian citizen;

(b)  is not a permanent resident;

(c)  is required to reside in Canada owing to duties;

(d)  immediately before entering upon the individual’s duties with the organization,

i.  resided outside Canada, or

ii.  was assuming functions with another international organization that is a prescribed international body pursuant to subparagraph b of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002) and resided outside Canada immediately before entering upon the individual’s duties with that other organization or, immediately before entering upon the individual’s duties with that other organization, met one of the conditions set out in this subparagraph ii; and

(e)  does not have any position or employment in Canada other than his duties with the organization and,

i.  for the purposes of section 8.3, does not carry on a business in Canada; and

ii.  for the purposes of section 8.5, is not performing a professional or commercial activity in Canada;

(3)  the individual is an employee of the World Anti-Doping Agency and meets the conditions referred to in subparagraphs a, b and d of subparagraph 2;

(4)  the individual is an employee of the International Council of Societies of Industrial Design (ICSID) and meets the conditions referred to in subparagraphs a to e of subparagraph 2;

(5)  the individual is an employee of the International Council of Graphic Design Associations (ICOGRADA) and meets the conditions referred to in subparagraphs a to e of subparagraph 2;

(6)  the individual is an employee of Airports Council International (ACI) and meets the conditions referred to in subparagraphs a to e of subparagraph 2;

(7)  the individual is an employee of the International Federation of Air Line Pilots’ Associations (IFALPA) and meets the conditions referred to in subparagraphs a to e of subparagraph 2;

(8)  the individual is an employee of New Cities Foundation Canada (NCF) and meets the conditions referred to in subparagraphs a to e of subparagraph 2; or

(9)  the individual is an employee of the Agence universitaire de la Francophonie and meets the conditions referred to in subparagraphs a to e of subparagraph 2.

O.C. 1466-98, s. 10; O.C. 1451-2000, s. 1; O.C. 1282-2003, s. 3; O.C. 1303-2009, s. 1; O.C. 1176-2010, s. 1; O.C. 390-2012, s. 1; O.C. 1105-2014, s. 3; O.C. 117-2019, s. 1; O.C. 164-2021, s. 1.

8.3. An organization referred to in the first paragraph of section 8.2 or an individual referred to in any of subparagraphs 2 and 4 to 9 of the second paragraph of that section is exempt from all duties imposed under the Taxation Act (chapter I-3).

O.C. 1466-98, s. 10; O.C. 1282-2003, s. 4; O.C. 1303-2009, s. 2; O.C. 1176-2010, s. 2; O.C. 390-2012, s. 2; O.C. 1105-2014, s. 4; O.C. 117-2019, s. 2; O.C. 164-2021, s. 2.

8.3.1. An individual referred to in subparagraph 3 of the second paragraph of section 8.2 is exempt from all duties imposed under the Taxation Act (chapter I-3) on

(1)  the individual’s income from duties of an office or employment with the organization referred to in that subparagraph ; and

(2)  the individual’s other income if the individual is not performing the duties of an office or employment in Canada, other than the individual’s functions with the organization, and if the individual is not engaged in a business in Canada.

O.C. 1282-2003, s. 5.

8.4. An organization referred to in the first paragraph of section 8.2 is entitled to a rebate or refund of all duties imposed under the following Acts if it applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Tobacco Tax Act (chapter I-2);

(3)  the Fuel Tax Act (chapter T-1);

(4)  the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.

The right to a rebate or refund applies in respect of tax provided for in Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

O.C. 1466-98, s. 10; O.C. 1282-2003, s. 6; O.C. 1105-2014, s. 5.

8.5. An individual referred to in any of subparagraphs 2 and 4 to 9 of the second paragraph of section 8.2 is entitled to a rebate or refund of all duties imposed under the following Acts if the individual applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Tobacco Tax Act (chapter I-2);

(3)  the Fuel Tax Act (chapter T-1);

(4)  the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.

The right to a rebate or refund applies in respect of tax provided for in Titles I (only as regards movable property or a service), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

O.C. 1466-98, s. 10; O.C. 1282-2003, s. 7; O.C. 1303-2009, s. 3; O.C. 1176-2010, s. 3; O.C. 390-2012, s. 3; O.C. 1105-2014, s. 6; O.C. 117-2019, s. 3; O.C. 164-2021, s. 3.

8.5.1. An individual referred to in subparagraph 3 of the second paragraph of section 8.2 is entitled to the rebate or refund provided for in section 8.5, with the exception of the duties imposed under the Acts listed in the first paragraph of that section in respect of a property or service acquired within the scope of professional or commercial activities carried on by the individual in Canada or within the scope of the duties of an office or employment performed by the individual in Canada, other than the individual’s duties of an office or employment with the organization referred to in that subparagraph 3.

O.C. 1282-2003, s. 8.

8.6. The exemption, rebate or refund provided for in sections 8.3 and 8.5 apply also to the spouse of an individual referred to in any of subparagraphs 2 and 4 to 9 of the second paragraph of section 8.2 if the spouse

(1)  is registered with the Ministère des Relations internationales, if the spouse is the spouse of an individual referred to in that subparagraph 2;

(2)  is not a Canadian citizen;

(3)  is not a permanent resident; and

(4)  is not performing the duties of an office or employment in Canada and

(a)  for the purposes of section 8.3, is not engaged in a business in Canada, and

(b)  for the purposes of section 8.5, is not performing a professional or commercial activity in Canada.

O.C. 1466-98, s. 10; O.C. 1282-2003, s. 9; O.C. 1303-2009, s. 4; O.C. 1176-2010, s. 4; O.C. 390-2012, s. 4; O.C. 1105-2014, s. 7; O.C. 117-2019, s. 4; O.C. 164-2021, s. 4.

8.6.1. The exemption provided for in section 8.3 applies also to the spouse of an individual referred to in subparagraph 3 of the second paragraph of section 8.2 if the spouse

(1)  resides with the individual;

(2)  is not a Canadian citizen;

(3)  is not a permanent resident; and

(4)  is not performing the duties of an office or employment in Canada and is not engaged in a business in Canada.

O.C. 1282-2003, s. 10.

8.6.2. The rebate or refund provided for in section 8.5 applies also to the spouse of an individual referred to in subparagraph 3 of the second paragraph of section 8.2 if the spouse meets the conditions referred to in paragraphs 1 to 3 of section 8.6.1.

However, such a spouse is not entitled to the rebate or refund of the duties imposed under the Acts listed in the first paragraph of section 8.5 in respect of a property or service acquired within the scope of professional or commercial activities carried on by the spouse in Canada or within the scope of the duties of an office or employment performed by the spouse in Canada.

O.C. 1282-2003, s. 10.

8.7. The exemption provided for in section 8.3 applies also to a member of the family, other than the spouse, of an individual referred to in the second paragraph of section 8.2 if that member

(1)  is residing with the individual;

(2)  is registered with the Ministère des Relations internationales, if the member is a member of the family of an individual referred to in subparagraph 2 of that second paragraph;

(3)  is not a Canadian citizen;

(4)  is not a permanent resident; and

(5)  is not performing the duties of an office or employment in Canada or engaged in a business in Canada.

O.C. 1466-98, s. 10; O.C. 1282-2003, s. 11; O.C. 1176-2010, s. 5.

CHAPTER III GENERAL RULES

O.C. 1466-98, s. 11.

9. Where an organization or an individual does not satisfy the conditions for exemption from taxes levied under the Taxation Act (chapter I-3) at a particular time in a taxation year, the tax payable on taxable income for that year is the amount represented by the proportion that the number of days in the year during which the organization or individual did not satisfy those conditions is of the total number of days in the year.

O.C. 1285-87, s. 9.

10. Section 999.1 of the Taxation Act (chapter I-3) applies to an organization that is a corporation and that ceases to satisfy the conditions for exemption from taxes levied under the Act.

O.C. 1285-87, s. 10.

10.1. An application for a rebate or refund provided for in sections 4, 4.1, 8.4 and 8.5 shall be filed within the time specified in section 401 of the Act respecting the Québec sales tax (chapter T-0.1).

O.C. 1466-98, s. 12.

11. (Omitted).

O.C. 1285-87, s. 11.

12. (Omitted).

O.C. 1285-87, s. 12.

SCHEDULE A

(s. 1)

INTERNATIONAL NON-GOVERNMENTAL ORGANIZATIONS HAVING ENTERED INTO AN AGREEMENT WITH THE GOVERNMENT BEFORE 10 MAY 1996

International Air Transport Association (IATA);

International Business Aviation Council (IBAC);

International Union of Psychological Science (IUPsyS);

Société internationale de télécommunications aéronautiques (SITA).

O.C. 1285-87, Sch. I; O.C. 1466-98, s. 13; O.C. 1451-2000, s. 1; O.C. 1303-2009, s. 5; O.C. 1176-2010, s. 6; O.C. 701-2013, s. 1; O.C. 66-2016, s. 3; O.C. 164-2021, s. 5.

SCHEDULE B

(s. 8.2)

INTERNATIONAL NON-GOVERNMENTAL ORGANIZATION HAVING ENTERED INTO AN AGREEMENT WITH THE GOVERNMENT AFTER 9 MAY 1996

Agence universitaire de la Francophonie;

Airports Council International (ACI);

International Council of Design;

International Council of Societies of Industrial Design (ICSID);

International Federation of Air Line Pilots’ Associations (IFALPA);

International Federation of Air Traffic Controllers’ Associations (IFATCA);

New Cities Foundation Canada (NCF);

World Anti-Doping Agency.

O.C. 1466-98, s. 14; O.C. 1451-2000, s. 1; O.C. 1282-2003, s. 12; O.C. 1303-2009, s. 6; O.C. 1176-2010, s. 7; O.C. 390-2012, s. 5; O.C. 1105-2014, s. 8; O.C. 1182-2017, s. 1; O.C. 117-2019, s. 5; O.C. 164-2021, s. 6.

TRANSITIONAL

2019

(O.C. 117-2019) SECTION 6. Despite section 10.1 of the Regulation, an application for a rebate or refund provided for in section 8.4 or 8.5 of the Regulation, as that section 8.5 is amended by section 3, must be filed on or before 20 August 2020, if it pertains to duties imposed after 31 January 2016, and before 20 August 2018 if it is filed, as the case may be, by New Cities Foundation Canada (NCF), by an individual referred to in subparagraph 8 of the second paragraph of section 8.2 of the Regulation, enacted by section 1, or by the spouse of such an individual described in section 8.6 of the Regulation, as amended by section 4.

REFERENCES

O.C. 1285-87, 1987 G.O. 2, 3236

O.C. 742-91, 1991 G.O. 2, 1809

O.C. 1466-98, 1998 G.O. 2, 4610

O.C. 1451-2000, 2000 G.O. 2, 5885

O.C. 1282-2003, 2003 G.O. 2, 3552

O.C. 1303-2009, 2009 G.O. 2, 4095

O.C. 1176-2010, 2011 G.O. 2, 8

S.Q. 2010, c. 31, s. 91

O.C. 390-2012, 2012 G.O. 2, 1312

O.C. 701-2013, 2013 G.O. 2, 1829

O.C. 1105-2014, 2014 G.O. 2, 2812

O.C. 66-2016, 2016 G.O. 2, 1015

O.C. 1182-2017, 2017 G.O. 2, 3825

O.C. 117-2019, 2019 G.O. 2, 368

O.C. 164-2021, 2021 G.O. 2, 935