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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
Section 8.2
Disposition versions
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 Design 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;
(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;
(10) the individual is an employee of the Organization of World Heritage Cities and meets the conditions referred to in subparagraphs a to e of subparagraph 2;
(11) the individual is an employee of AIESEC International and meets the conditions referred to in subparagraphs a to e of subparagraph 2;
(12) the individual is an employee of ZMQ Global and meets the conditions referred to in subparagraphs a to e of subparagraph 2;
(13) the individual is an employee of the International Data Organization for Transport and meets the conditions referred to in subparagraphs a to e of subparagraph 2;
(14) the individual is an employee of the International Coordinating Council of Aerospace Industries Associations and meets the conditions referred to in subparagraphs a to e of subparagraph 2;
(15) the individual is an employee of GODAN and meets the conditions referred to in subparagraphs a to e of subparagraph 2; or
(16) the individual is an employee of the IFRS Foundation (ISSB) Montréal and meets the conditions referred to in subparagraphs a to e of subparagraph 2.
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 Design 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;
(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;
(10) the individual is an employee of the Organization of World Heritage Cities and meets the conditions referred to in subparagraphs a to e of subparagraph 2;
(11) the individual is an employee of AIESEC International and meets the conditions referred to in subparagraphs a to e of subparagraph 2;
(12) the individual is an employee of ZMQ Global and meets the conditions referred to in subparagraphs a to e of subparagraph 2;
(13) the individual is an employee of the International Data Organization for Transport and meets the conditions referred to in subparagraphs a to e of subparagraph 2;
(14) the individual is an employee of the International Coordinating Council of Aerospace Industries Associations and meets the conditions referred to in subparagraphs a to e of subparagraph 2; or
(15) the individual is an employee of GODAN and meets the conditions referred to in subparagraphs a to e of subparagraph 2.
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.
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; or
(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.
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; or
(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.
8.2. 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; or
(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.
