Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
XXXXXXXXXX 991438
G. Middleton
(613) 957-2122
September 8, 1999
Dear XXXXXXXXXX:
This is in reply to your facsimile and further to the voice message of July 14th that Mr, Middleton left on your answering machine concerning your enquiry as to whether employment income received by Canadian residents from the XXXXXXXXXX in respect of employment duties performed in XXXXXXXXXX is deductible in computing their taxable income at line 256 of their Canadian income tax returns.
The applicable deduction referred to in your letter is described in subparagraph 110(1)(f)(iii) of the Income Tax Act (the "Act") which permits a deduction for income from employment with a prescribed international organization". Pursuant to section 8900 of the Income Tax Regulations, a prescribed international organization is "the United Nations, and any specialized agency that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations".
The XXXXXXXXXX is not a "prescribed international organization"; therefore, a deduction under subparagraph 11O(1)(f)(iii) of the Act is not allowed in respect of employment income received from the XXXXXXXXXX.
We trust our comments will be of assistance to you.
Yours truly,
for Director
Reorganizations and International Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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© Her Majesty the Queen in Right of Canada, 1999
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© Sa Majesté la Reine du Chef du Canada, 1999
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