Regulation 3400

Administrative Policy

28 June 2010 External T.I. 2010-0361561E5 F - Programme d'aide au développement international

exclusion for international aid program

Before finding that the correspondent, who had received an allowance while stationed abroad, was not eligible for the overseas employment tax credit, CRA paraphrased Reg. 3400 as follows:

Section 3400 of the Regulations provides that a program will be an international development assistance program of the Government of Canada if the following two conditions are satisfied:

(1) it is an international development assistance program of the Canadian International Development Agency; and

(2) the program is financed by funds (other than development assistance loans) provided through External Affairs Vote No. 30a under Appropriation Act No. 3 of 1977-78 or by another appropriation providing for such financing.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(iii) ordinary resident apparently eligible for the exclusion on overseas posting re international aid program 151

10 June 1991 Memorandum (Tax Window, No. 4, p. 31, ¶1288)

Any program that receives CIDA funding by way of a grant will be a PIDAP irrespective of the size of such funding. A CIDA project which is technically a PIDAP (i.e., funded by way of grant) will not be treated as such if the funding agreement was initially signed prior to April 1, 1986 as a loan agreement, notwithstanding that the arrangements may even be renegotiated after March 31, 1986 as a grant agreement.