a-6.002, r. 3 - Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families

Updated to 12 December 2023

This document has official status.

chapter A-6.002, r. 3

Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and 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. 1799-90; O.C. 1454-99, s. 1; S.Q. 2010, c. 31, s. 91.

CHAPTER I INTERNATIONAL GOVERNMENTAL ORGANIZATIONS HAVING ENTERED INTO AN AGREEMENT WITH THE GOVERNMENT BEFORE 20 MAY 1994

O.C. 1466-98, s. 1; O.C. 1454-99, s. 1.

1. This chapter applies to any international governmental organization or subsidiary thereof listed in Schedule A.

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

(5)  does not operate a business in Canada and holds no office or employment in Canada other than his duties with the organization.

O.C. 1799-90, s. 1; S.Q. 1994, c. 15, s. 35; O.C. 1466-98, s. 2; O.C. 1454-99, s. 1; O.C. 1451-2000, s. 1.

2. (Revoked).

O.C. 1799-90, s. 2; O.C. 1466-98, s. 3.

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

O.C. 1799-90, s. 3; O.C. 1466-98, s. 4; O.C. 1454-99, s. 1.

4. Subject to the third paragraph, 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.

However, in respect of the sale of alcoholic beverages, the organization referred to in the first paragraph of section 1 shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.

O.C. 1799-90, s. 4; O.C. 742-91, s. 7; O.C. 1466-98, s. 5; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 1; O.C. 134-2009, s. 1; O.C. 1105-2014, s. 1.

4.1. Subject to the third paragraph, an individual referred to in the second paragraph of section 1 is entitled to a refund or rebate 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 Fuel Tax Act (chapter T-1);

(3)  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 refund or rebate 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.

However, in respect of the sale of alcoholic beverages, the individual referred to in the second paragraph of section 1 shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.

The individual referred to in the second paragraph of section 1 shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by a person specified in any of paragraphs b, c, d and h of subsection 3 of section 32 of the Excise Act, 2001 (S.C. 2002, c. 22).

O.C. 1466-98, s. 6; O.C. 1282-2003, s. 2; O.C. 134-2009, s. 2; O.C. 1105-2014, s. 2; O.C. 117-2019, s. 1.

CHAPTER II INTERNATIONAL ORGANIZATIONS HEADQUARTERED OUTSIDE QUÉBEC

O.C. 1466-98, s. 6; O.C. 1454-99, s. 1.

4.2. Notwithstanding section 1, an international governmental organization that is headquartered outside Québec is entitled to a rebate or refund of all duties referred to in section 4 that it has paid in respect of the event if it applies therefor to the Minister in prescribed form and if

(1)  it holds an event in Québec; and

(2)  it is subject to an order made under paragraph b of subsection 1 of section 5 of the Foreign Missions and International Organizations Act (S.C. 1991, c. 41) regarding the return of sale taxes specified in section 8 of Article II of Schedule III to that Act.

O.C. 1466-98, s. 6; O.C. 1454-99, s. 1.

5. (Revoked).

O.C. 1799-90, s. 5; O.C. 742-91, s. 8; S.Q., 1994, c. 15, s. 35; O.C. 1466-98, s. 7.

6. (Revoked).

O.C. 1799-90, s. 6; O.C. 742-91, s. 9; S.Q., 1994, c. 15, s. 35; 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 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 office or employment in Canada.

O.C. 1799-90, s. 7; S.Q., 1994, c. 15, s. 35; S.Q., 1996, c. 21, s. 71; O.C. 1466-98, s. 8.

8. A member of the family residing with an individual referred to in 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 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 office or employment in Canada.

O.C. 1799-90, s. 8; O.C. 1466-98, s. 9.

CHAPTER III INTERNATIONAL GOVERNMENTAL ORGANIZATIONS HAVING ENTERED INTO AN AGREEMENT WITH THE GOVERNMENT AFTER 19 MAY 1994

O.C. 1466-98, s. 10; O.C. 1454-99, s. 1.

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 governmental organization whose name is listed in Schedule B.

It applies also to any individual who

(1)  (subparagraph revoked);

(2)  (subparagraph revoked);

(3)  performs a function referred to in Schedule C or in paragraph 1 of any of Schedules E to J and meets the conditions set out in paragraphs 2 and 3 of section 8.3;

(4)  performs a recognized function referred to in Schedule D or in paragraph 2 of any of Schedules E to J and meets the conditions set out in paragraphs 2 and 3 of section 8.3.

O.C. 1466-98, s. 10; O.C. 1454-99, s. 1; O.C. 1451-2000, s. 1; O.C. 1282-2003, s. 3; O.C. 1149-2006, s. 1; O.C. 90-2023, s. 1.

8.3. The conditions to which the second paragraph of section 8.2 refers in respect of an individual are the following:

(1)  (paragraph revoked);

(2)  the individual is not a Canadian citizen;

(3)  the individual is not a permanent resident;

(4)  (paragraph revoked);

(5)  (paragraph revoked);

(6)  (paragraph revoked).

O.C. 1466-98, s. 10; O.C. 1454-99, s. 1; O.C. 90-2023, s. 2.

8.4. An organization referred to in the first paragraph of section 8.2 is exempt from all duties imposed under the Taxation Act (chapter I-3).

O.C. 1466-98, s. 10; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 4; O.C. 90-2023, s. 3.

8.4.1. 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 the duties of an office or employment with

(a)  the organization with which the individual performs functions; or

(b)  a governmental representation established with the organization and with which the individual performs functions;

(2)  the individual’s other income, if:

(a)  the individual is required to reside in Canada owing to the individual’s duties;

(b)  the individual is not performing the duties of an office or employment in Canada other than the individual’s functions with the organization or a governmental representation established with the organization; and

(c)  the individual is not engaged in a business in Canada.

O.C. 1282-2003, s. 5; O.C. 90-2023, s. 4.

8.4.2. An individual referred to in subparagraph 4 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 the duties of an office or employment with the organization with which the individual performs functions; and

(2)  the individual’s other income, if

(a)  the individual is required to reside in Canada owing to the individual’s duties;

(b)  the individual is not performing the duties of an office or employment in Canada other than the individual’s functions with the organization;

(c)  the individual is not engaged in a business in Canada; and

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

i.  the individual resided outside Canada; or

ii.  was assuming functions with another prescribed international organization 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 duties with that other organization or, immediately before entering upon the duties with that other organization, met one of the conditions set out in this subparagraph d.

O.C. 1282-2003, s. 5; O.C. 90-2023, s. 5.

8.4.3. An organization whose name appears in Schedule B is exempt from contributions that may be imposed under the Act to promote workforce skills development and recognition (chapter D-8.3).

O.C. 1282-2003, s. 5; O.C. 1149-2006, s. 2; S.Q. 2007, c. 3, s. 68; O.C. 90-2023, s. 6.

8.5. Subject to the third and fourth paragraphs, 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.

However, in respect of the sale of alcoholic beverages, the organization referred to in the first paragraph of section 8.2, subject to the fourth paragraph, shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.

The organization referred to in paragraph 5 of Schedule B is entitled to the rebate or refund provided for in the first paragraph and to the exemption provided for in the third paragraph only to the extent that the property or service is acquired within the scope of the carrying out of the mandate of the UNESCO Institute for Statistics.

O.C. 1466-98, s. 10; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 6; O.C. 134-2009, s. 3; O.C. 1105-2014, s. 3.

8.6. Subject to the second and fourth paragraphs, an individual referred to in subparagraph 3 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 Fuel Tax Act (chapter T-1);

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

An individual referred to in the first paragraph is not entitled to a rebate or refund of the duties imposed under the Acts listed in that paragraph 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 with

(1)  the organization with which the individual performs functions; or

(2)  a governmental representation established with the organization and with which the individual performs functions.

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.

However, in respect of the sale of alcoholic beverages, an individual referred to in the first paragraph shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.

The individual referred to in the first paragraph shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by a person specified in any of paragraphs b, c, d and h of subsection 3 of section 32 of the Excise Act, 2001 (S.C. 2002, c. 22).

O.C. 1466-98, s. 10; O.C. 1282-2003, s. 7; O.C. 134-2009, s. 4; O.C. 1105-2014, s. 4; O.C. 117-2019, s. 2; O.C. 90-2023, s. 7.

8.6.1. (Revoked).

O.C. 1282-2003, s. 8; O.C. 90-2023, s. 8.

8.6.2. An individual referred to in subparagraph 4 of the second paragraph of section 8.2 who meets the conditions referred to in subparagraphs a and d of paragraph 2 of section 8.4.2 is entitled to the rebate or refund and to the exemptions provided for in section 8.6, with the exception of the duties imposed under the Acts listed in 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 with which the individual performs functions.

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

8.7. (Revoked).

O.C. 1466-98, s. 10; O.C. 1282-2003, s. 9; O.C. 90-2023, s. 9.

8.7.1. The exemptions provided for in sections 8.4.1 and 8.4.2 also apply to a member of the family of an individual referred to in subparagraph 3 of the second paragraph of section 8.2 or of an individual referred to in subparagraph 4 of that paragraph who meets the conditions referred to in subparagraphs a and d of paragraph 2 of section 8.4.2 if the member

(1)  is residing 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; O.C. 90-2023, s. 10.

8.7.2. Subject to the second paragraph, the rebate or refund and the exemptions provided for in section 8.6 apply also to a member of the family of an individual referred to in subparagraph 3 of the second paragraph of section 8.2 or of an individual referred to in subparagraph 4 of that paragraph who meets the conditions referred to in subparagraphs a and d of paragraph 2 of section 8.4.2, if the member meets the conditions referred to in paragraphs 1 to 3 of section 8.7.1.

Section 8.6 does not apply to the duties imposed on such a member under the Acts listed in 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.

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

CHAPTER IV REMISSION OF TAX IN RESPECT OF CERTAIN EMPLOYEES OF THE DOMESTIC SERVICE

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

8.8. For the purposes of this chapter,

“member of the service staff” means a member of the staff of a permanent representation of a member State to the International Civil Aviation Organization who is in the domestic service of that representation and who is an employee of the member State;

“permanent resident” means a person lawfully admitted to Canada for permanent residence in accordance the applicable provisions of the laws of Canada concerning immigration;

“private servant” means an individual who is in the domestic service of a member of a permanent representation of a member State to the International Civil Aviation Organization and who is not an employee of the member State.

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

8.9. There shall be a remission of the amount by which the amount of tax, interest and penalties paid or payable under Part I of the Taxation Act (chapter I-3) for a taxation year by an individual who meets the conditions set out in the second paragraph, exceeds the amount of tax, interest and penalties that would have been so paid or payable by the individual if, in computing the taxable income of the individual for the year, the individual had deducted the amount included in computing the individual’s income for the year from the individual’s duties as a member of the service staff or as a private servant.

An individual shall be entitled to a remission under the first paragraph for a taxation year if the individual

(1)  (subparagraph revoked);

(2)  is not a Canadian citizen; and

(3)  is not a permanent resident.

O.C. 1466-98, s. 10; O.C. 90-2023, s. 11.

9. Where an organization or an individual does not meet the conditions for exemption from duties imposed under the Taxation Act at a particular time in a taxation year, the tax payable by him on his 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 does not meet those conditions of the total number of days in the year.

O.C. 1799-90, s. 9; O.C. 1454-99, s. 1.

CHAPTER V GENERAL RULES

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

10. Section 999.1 of the Taxation Act applies to an organization that is a corporation and that ceases to meet the conditions for exemption from duties imposed under that Act.

O.C. 1799-90, s. 10; O.C. 1454-99, s. 1.

10.1. An application for a rebate or refund provided for in sections 4, 4.1, 4.2, 8.5 and 8.6 shall be filed on the later of

(1)  the time specified in section 401 of the Act respecting the Québec sales tax (chapter T-0.1); and

(2)  the year following the signature of an agreement entered into with an organization referred to in the first paragraph of section 8.2.

O.C. 1466-98, s. 12; O.C. 1454-99, s. 1.

11. This Regulation has effect from 13 June 1988 in respect of the Institut de l’Énergie des pays ayant en commun l’usage du français, its employees and the members of their families. In respect of that organization, its employees and the members of their families, the exemption from duties imposed under the Taxation Act (chapter I-3), provided for in sections 3, 7 and 8, applies from the taxation year 1988.

O.C. 1799-90, s. 11; O.C. 1454-99, s. 1.

12. This Regulation has effect from 18 September 1989 in respect of the United Nations Educational, Scientific and Cultural Organization, its employees and the members of their families. In respect of that organization, its employees and the members of their families, the exemption from duties imposed under the Taxation Act (chapter I-3), provided for in sections 3, 7 and 8, apply from the taxation year 1989.

O.C. 1799-90, s. 12.

13. (Omitted).

O.C. 1799-90, s. 13.

SCHEDULE A

(s. 1)

INTERNATIONAL GOVERNMENTAL ORGANIZATION HAVING ENTERED INTO AN AGREEMENT WITH THE GOVERNMENT BEFORE 20 MAY 1994

(1) (paragraph revoked);

(2) United Nations Educational, Scientific and Cultural Organization (UNESCO), in relation to the agreement entered into on 18 September 1989 respecting the establishment of a UNESCO office in the city of Québec.

O.C. 1799-90, Sch. I; O.C. 1466-98, s. 13; O.C. 1454-99, s. 1; O.C. 1451-2000, s. 1; O.C. 1282-2003, s. 11.

SCHEDULE B

(s. 8.2, 1st par.)

INTERNATIONAL GOVERNMENTAL ORGANIZATION HAVING ENTERED INTO AN AGREEMENT WITH THE GOVERNMENT AFTER 19 MAY 1994

(1) International Civil Aviation Organization (ICAO);

(2) Multilateral Fund for the Implementation of the Montréal Protocol on Substances that Deplete the Ozone Layer;

(3) Commission for Environmental Cooperation;

(4) Secretariat of the Convention on Biological Diversity;

(5) United Nations Educational, Scientific and Cultural Organization (UNESCO), in relation to the agreement entered into on 5 July 2001 respecting the establishment of the UNESCO Institute for Statistics in Montréal;

(6) Institut de la Francophonie pour le développment durable (IFDD);

(7) COSPAS-SARSAT Programme.

O.C. 1466-98, s. 14; O.C. 1454-99, s. 1; O.C. 1451-2000, s. 1; O.C. 1282-2003, s. 12; O.C. 1149-2006, s. 3; O.C. 1105-2014, s. 5.

SCHEDULE C

(s. 8.2, 2nd par.)

SENIOR OFFICERS AND REPRESENTATIVES OF MEMBER STATES

(1) For the purposes of subparagraph 3 of the second paragraph of section 8.2, an individual may perform any of the following functions with the International Civil Aviation Organization:

(a) President of the Council;

(b) Secretary General;

(c) (subparagraph revoked);

(d) (subparagraph revoked);

(e) (subparagraph revoked);

(f) (subparagraph revoked);

(g) officer who belongs to the categories of administrators D-1, D-2 and higher;

(h) senior officer at the P-4 level or higher.

For the purposes of the first paragraph, “officer” means a person recruited on an international basis who belongs to one of the categories of administrators and senior officers and any other person employed by the International Civil Aviation Organization through a letter of appointment or a contract.

(2) For the purposes of subparagraph 3 of the second paragraph of section 8.2, an individual may perform any of the following functions with a permanent representation of a member State to the International Civil Aviation Organization:

(a) permanent representative;

(b) member of the administrative staff.

For the purposes of subparagraph a of the first paragraph, “permanent representative” means the chief officer of the permanent representation and other agents of the representation designated by the member State as permanent representatives, except members of the administrative staff and service staff. “Other agents of the representation” means other persons who are designated by the member States and includes persons so designated who are appointed on a long-term basis to permanent organs of the International Civil Aviation Organization and members of the Air Navigation Commission.

O.C. 1466-98, s. 14; O.C. 1451-2000, s. 1; O.C. 90-2023, s. 12.

SCHEDULE D

(s. 8.2, 2nd par.)

OTHER RECOGNIZED FUNCTIONS

(1) For the purposes of subparagraph 4 of the second paragraph of section 8.2, an individual who is an officer of the International Civil Aviation Organization, other than an officer described in Schedule C, performs a recognized function.

(2) For the purposes of paragraph 1, “officer” means a person recruited on an international basis who belongs to one of the categories of administrators and senior officers and any other person employed by the International Civil Aviation Organization through a letter of appointment or a contract.

O.C. 1466-98, s. 14; O.C. 1451-2000, s. 1; O.C. 90-2023, s. 13.

SCHEDULE E

(s. 8.2, par. 2)

FUNCTIONS WITH THE MULTILATERAL FUND FOR THE IMPLEMENTATION OF THE MONTRÉAL PROTOCOL ON SUBSTANCES THAT DEPLETE THE OZONE LAYER

(1) For the purposes of subparagraph 3 of the second paragraph of section 8.2, the function of officer belonging to senior categories at the P-4 level or higher to which the paragraph refers that an individual performs with the Multilateral Fund for the Implementation of the Montréal Protocol on Substances that Deplete the Ozone Layer is a function to which that subparagraph applies.

(2) For the purposes of subparagraph 4 of the second paragraph of section 8.2, an individual who is an officer of the Multilateral Fund for the Implementation of the Montréal Protocol on Substances that Deplete the Ozone Layer, other than an officer referred to in paragraph 1, performs a recognized function.

(3) For the purposes of this Schedule, “officer” means an officer of the Multilateral Fund for the Implementation of the Montréal Protocol on Substances that Deplete the Ozone Layer, including an officer of the United Nations assigned to the service of the Secretariat of the Multilateral Fund, other than an officer recruited locally who is given an hourly rate.

O.C. 1282-2003, s. 13.

SCHEDULE F

(s. 8.2, par. 2)

FUNCTIONS WITH THE COMMISSION FOR ENVIRONMENTAL COOPERATION

(1) For the purposes of subparagraph 3 of the second paragraph of section 8.2, an individual may perform any of the following functions with the Commission for Environmental Cooperation:

(a) executive director of the Secretariat of the Commission;

(b) director of the Secretariat of the Commission.

(2) For the purposes of subparagraph 4 of the second paragraph of section 8.2, an individual who is an officer of the Secretariat of the Commission for Environmental Cooperation and who is not referred to in paragraph 1 performs a recognized function.

(3) For the purposes of paragraph 2, “officer” means a member of the staff of the Secretariat of the Commission for Environmental Cooperation, other than a director, appointed and supervised by the executive director of the Secretariat.

O.C. 1282-2003, s. 13.

SCHEDULE G

(s. 8.2, par. 2)

FUNCTIONS WITH THE SECRETARIAT OF THE CONVENTION ON BIOLOGICAL DIVERSITY

(1) For the purposes of subparagraph 3 of the second paragraph of section 8.2, an individual may perform any of the following functions with the Secretariat of the Convention on Biological Diversity:

(a) executive secretary;

(b) officer belonging to senior categories at the P-4 level or higher.

(2) For the purposes of subparagraph 4 of the second paragraph of section 8.2, an individual who is an officer of the Secretariat of the Convention on Biological Diversity, other than an officer referred to in paragraph 1, performs a recognized function.

(3) For the purposes of this Schedule, “officer” means an officer of the United Nations assigned to the service of the Convention on Biological Diversity, other than an officer recruited locally who is given an hourly rate.

O.C. 1282-2003, s. 13.

SCHEDULE H

(s. 8.2, par. 2)

FUNCTIONS WITH THE UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION (UNESCO)

(1) For the purposes of subparagraph 3 of the second paragraph of section 8.2, an individual may perform any of the following functions with the United Nations Educational, Scientific and Cultural Organization (UNESCO):

(a) director of the UNESCO Institute for Statistics;

(b) member of the staff of the UNESCO Institute for Statistics belonging to senior categories at the P-4 level or higher.

(2) For the purposes of subparagraph 4 of the second paragraph of section 8.2, an individual who is a member of the staff of the UNESCO Institute for Statistics, other than a member referred to in paragraph 1, performs a recognized function.

(3) For the purposes of this Schedule, “staff of the UNESCO Institute for Statistics” means the officers of the United Nations Educational, Scientific and Cultural Organization (UNESCO) assigned to the service of the UNESCO Institute for Statistics and any other person employed by the Institute through a letter of appointment or a contract.

O.C. 1282-2003, s. 13.

SCHEDULE I

(s. 8.2, par. 2)

FUNCTIONS WITH THE INSTITUT DE LA FRANCOPHONIE POUR LE DÉVELOPPEMENT DURABLE (IFDD)

(1) For the purposes of subparagraph 3 of the second paragraph of section 8.2, an individual may perform any of the following functions with the Institut de la Francophonie pour le développement durable (IFDD):

(a) executive director;

(b) deputy director.

(2) For the purposes of subparagraph 4 of the second paragraph of section 8.2, an individual who is an employee of the Institut de la Francophonie pour le développement durable (IFDD) and who is not referred to in subsection 1, performs a recognized function.

(3) For the purposes of paragraph 2, “employee” means a member of the staff of the Institut de la Francophonie pour le développement durable (IFDD), appointed and supervised by the executive director of the Institute.

O.C. 1282-2003, s. 13; O.C. 1105-2014, s. 6 and 7.

SCHEDULE J

(s. 8.2, 2nd par.)

FUNCTIONS WITH THE COSPAS-SARSAT PROGRAMME

(1) For the purposes of subparagraph 3 of the second paragraph of section 8.2, an individual may perform the function of Head of Secretariat with the Secretariat of the COSPAS-SARSAT Programme.

(2) For the purposes of subparagraph 4 of the second paragraph of section 8.2, an individual who is an Official of the Secretariat of the COSPAS-SARSAT Programme and who is not covered by paragraph 1 performs a recognized function.

(3) For the purposes of paragraph 2, “Official” means a member of the staff of the Secretariat of the COSPAS-SARSAT Programme who is employed full-time, other than the Head of Secretariat.

O.C. 1149-2006, s. 4.

REFERENCES

O.C. 1799-90, 1991 G.O. 2, 23

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

S.Q. 1994, c. 15

S.Q. 1996, c. 21

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

O.C. 1454-99, 1999 G.O. 2, 5207

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

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

O.C. 1149-2006, 2006 G.O. 2, 4087

S.Q. 2007, c. 3

O.C. 134-2009, 2009 G.O. 2, 213

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

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

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

O.C. 90-2023, 2023 G.O. 2, 99