,canada ,cu/oms #a & ,rev5ue ,ag5cy ,9t]pret,n ,bullet9 ,subject3 ,9come ,tax ,act ,am.ts ,exclud$ f ,9come--,/atutory ,exemp;ns & ,c]ta9 ,s]vice or ,,rcmp ,p5.ns1 ,all[.es & ,-p5s,n ,numb]3 ,,it-#cig;,r ,date3 ,febru>y #bc1 #aiij ,ref];es3 ,p>agraph #ha7#a77a7 7al p>agraphs #ha7#a77d71 7e7 & 7i7 & subp>agraph #ef7#a77a77;i7 & #bab7#a77h77;iii77 ,applic,n ,? bullet9 c.els & replaces ,9t]pret,n ,bullet9 ,,it-#cig dat$ ,octob] #bd1 #aigg4 ,curr5t revi.ns >e 9dicat$ 0v]tical l9es4 #a ,summ>y a#a ,pursuant 6subsec;n #ha7#a71 c]ta9 am.ts >e exempt f 9come tax4 ,? bullet9 4cusses a numb] ( /atutory exemp;ns1 i4e4 am.ts : >e exempt f tax 0virtue ( o!r f$]al /atutes1 & c]ta9 exempt s]vice & ,,rcmp p5.ns1 all[.es or o!r -p5s,n rcvd 9 respect ( w>"t s]vice1 or z -p5s,n =! d1? or 9jury (a memb] (! ,canadian ,=ces or ! ,,rcmp4 ,4cus.n & ,9t]pret,n 7p>agraph #a7 #a4 ,subsec;n #ha7#a7 provides t c]ta9 am.ts d n 3/itute 9come 6a taxpay] = any purpose (! ,9come ,tax ,act4 ,p>agraph #ha7#a77a7 specific,y provides t am.ts : >e dcld 6be exempt f tax 0virtue ( ano!r ,act (! ,p>lia;t ( ,canada1 t >e n o!rwise exempt$ 0virtue (a tax 3v5;n or agree;t ) ano!r c.try1 >e n 6be 9clud$ 9 -put+ a taxpay]'s 9come4 ,p>agraphs #b ,,it-#cig;,r b#a #ha7#a77d71 7e71 & 7i7 fur!r provide =! exclu.n f a taxpay]'s 9come ( c]ta9 s]vice or ,,rcmp p5.ns1 all[.es or -p5s,n4 ,": a taxpay]'s sp\se or dep5dant is 9 receipt ( ^! am.ts1 !y >e n 9clud$ 9 t p]son's 9come =! purpose ( calculat+ any p]sonal tax cr$its 7see ! curr5t v].n ( ,,it-#eac7 6: ! taxpay] may 2 5titl$1 or any p]sonal exemp;n "u =m] sec;n #aji = tax,n ye>s prior 6#aihh4 ,/atutory ,exemp;ns ,9dian ,act 7p>agraph #b7 #b4 ,! ,9dian ,act is 3sid]$ 6exempt f tax,n ! 9come (a /atus ,9dian if t 9come has a situs on a res]ve 7,n[egijick #hc ,,ctc #bj2 #hc ,,dtc #ejda74 ,9 a4i;n1 ! ,9dian ,remis.n ,ord] 7,,pc #aihe-bddf7 curr5tly exempts /atus ,9dians on c]ta9 9come n sit$ on a res]ve if t 9come is #c ,,it-#cig;,r c#a deriv$ f ! p]=m.e ( s]vices on a res]ve4 --------------------------------------#b ,privileges & ,immunities 7,9t]n,nal ,organiz,ns7 ,act 7p>agraph #c7 #c4 ,? ,act g5],y provides t an (ficial 7see #e 2l7 ( 7a7 ! ,unit$ ,n,ns or any ( xs ag5cies1 7b7 an 9t]n,nal organiz,n ( : ,canada is a memb] & ^: prim>y purpose is ! ma9t5.e ( 9t]n,nal p1ce or ! economic or social well-2+ (! -mun;y ( n,ns1 7c7 ! ,europ1n ,-munities1 7d7 ! ,europ1n ,space ,ag5cy1 or 7e7 ! ,s9ai ,multin,nal ,=ce & ,obs]v]s1 :o is resid5t 9 ,canada b n a ,canadian citiz51 is n subject 6tax 9 ,canada on remun],n rcvd f t organiz,n4 ,on ! o!r h&1 ,canadian citiz5s :o >e resid5t 9 ,canada #d ,,it-#cig;,r a#b & >e s employ$ >e subject 6tax 9 ,canada on s* remun],n4 ,privileges & ,immunities 7,nor? ,atlantic ,tr1ty ,organiz,n7 ,act 7p>agraphs #d-e7 #d4 ,an exemp;n simil> 6! "o describ$ 9 #c abv is provid$ 9 ? ,act = an (ficial 7see #e 2l7 ( ,,nato or any ( xs subsidi>y bodies 9 respect ( remun],n rcvd f ,,nato or ! subsidi>y body1 except t ? exemp;n applies 6,canadian resid5ts reg>d.s ( _! citiz5%ip4 ,h["e1 :5 ,canada xf employs & pays an 9dividual & !n seconds or l5ds t p]son 6act z an (ficial ( ,,nato or a subsidi>y body1 ? c.try reta9s ! "r 6tax t (ficial :5 he or %e is resid5t 9 ,canada or is deem$ 6be resid5t 9 ,canada pursuant 6subsec;n #bej7#a74 #e ,,it-#cig;,r b#b #e4 ,an 8(ficial0 ( an organiz,n ref]r$ 6in #c abv is a p]son "nd & agre$ on 2t ! organiz,n 9 "q & xs memb] /ates & designat$ z s* 0! ,gov]nor 9 ,c\ncil2 & 9 #d abv an 8(ficial0 is a p]son "nd & agre$ ^u 2t ,,nato & xs memb] /ates4 ,"! is no exemp;n f 9come tax provid$ "u ei ,act = an employee ( an organiz,n :o is n s designat$ or "nd1 z ! case may be1 9clud+ an undesignat$ p]son classifi$ z an 8exp]t on mis.n04 ,al1 ! exemp;ns set \ 9 #c & #d abv d n apply 6a s]vant ( ,canada or a memb] (! ,canadian ,=ces :o is a repres5tative ( ,canada 6"o (! organiz,ns m5;n$ 9 ^? p>agraphs4 ,nor?we/ ,t]ritories ,act & ,yukon ,act 7p>agraph #f7 #f4 ,^! ,acts provide t ! f/ "o ?\s& doll>s (! 9demn;y pd 9 any ye> 6an elect$ or appo9t$ memb] (! ,c\ncil (! ,nor?we/ ,t]ritories or ,c\ncil #f ,,it-#cig;,r c#b (! ,yukon ,t]ritory is n 9come = purposes (! ,9come ,tax ,act4 ,public ,utilities ,9come ,tax ,transf] ,act 7p>agraph #g7 #g4 ,"u ? ,act1 ! ,m9i/] ( ,f9.e may make c]ta9 pay;ts 6! prov9ces 9 respect ( 9come taxes pd 0c]ta9 public util;y corpor,ns "u ,"p ;,i (! ,9come ,tax ,act4 ,": a prov9ce c]tifies t x has pd "p or all ( s* pay;t 6! designat$ util;y corpor,n =! use & b5efit ( s* corpor,n1 ! am.t s c]tifi$ is exempt f 9come tax 9 ! h&s (! corpor,n4 ,family ,all[.es ,act 7p>agraph #h7 #h4 ,family all[.e pay;ts >e g5],y requir$ 6be 9clud$1 = tax purposes1 9 ! 9come (a p>5t (! * 9 respect ( :om !y >e made1 or "s o!r support+ #g ,,it-#cig;,r d#b p]son4 ,h["e1 8special all[.es0 pd "u ! ,family ,all[.es ,act >e n requir$ 6be 9clud$ 9 ! 9come (! relevant p]son1 pursuant 6sec;n #ab ( t ,act1 & >e n report$ on ! ,,tfa-#a ,supple;t>y slip4 7,ref] 6! curr5t v].n ( ,9=m,n ,circul> #gi-i1 8,family ,all[.es01 =a -plete 4cus.n (! tax tr1t;t ( pay;ts rcvd "u ! ,family ,all[.es ,act47 ,visit+ ,=ces ,act 7p>agraph #i7 #i4 ,"u ? ,act1 memb]s (! >m$ =ces (a designat$ /ate & civilian p]sonnel designat$ z a civilian -pon5t ( s* =ces1 :o >e pres5t 9 ,canada 9 3nec;n ) (ficial duties1 >e exempt f tax,n 9 ,canada on ! sal>y & emolu;ts pd 6!m 9 s* capac;y4 ,a 8/ate0 & 8a civilian -pon5t (a visit+ =ce0 >e s designat$ 0proclam,n (! ,gov]nor 9 ,c\ncil1 :o may al1 0proclam,n1 dcl ! ext5t 6: ! ,visit+ ,=ces ,act is applica# 9 #h ,,it-#cig;,r e#b respect ( any s* designat$ /ate4 ,? exemp;n does n ext5d 6,canadian citiz5s :o >e resid5t or ord9>ily resid5t 9 ,canada4 ,s]vice & ,,rcmp ,p5.ns ,canadian ,s]vice ,p5.ns 7p>agraphs #aj-aa7 #aj4 ,pursuant 6p>agraph #ha7#a77d7 ! foll[+ p5.n pay;ts1 all[.es1 or -p5s,n rcvd "u ! specifi$ /atutes ( ,canada >e n requir$ 6be 9clud$ 9 9come3 7a7 ,-p5s,n paya# "u ! ,p5.n ,act = 9jury or 41se result+ 9 ! 4abil;y or d1? ( any memb] (! naval1 milit>y1 or air =ces ( ,canada 9 respect ( s]vice 9 ^? =ces or 9 ^? =ces z n[ unifi$ "u ! "n ( 8,canadian ,=ces04 7b7 ,-p5s,n paya# "u ! ,civilian ,w> ,p5.ns & ,all[.es ,act1 =! same r1sons ref]r$ 6in 7a7 abv1 9 respect #i ,,it-#cig;,r f#b ( s]vice r5d]$ 0any p]son 9 ,_w ,w> ,,ii :o 0 --------------------------------------#d 7;i7 a ,canadian m]*ant s1man1 7;ii7 a salt-wat] fi%]man1 7;iii7 a memb] (! ,auxili>y ,s]vices1 7;iv7 a memb] (! ,corps ( 7,civilian7 ,canadian ,fire ,fiy ,aid ,deta*;t1 7;ix7 an ov]s1s welf>e "w]1 7;x7 a memb] (! ,canadian civilian air crew (! ,,rcaf ,transport ,-m&4 #aj ,,it-#cig;,r a#d 7c7 ,all[.es paya# "u ! ,w> ,vet]ans ,all[.e ,act 6c]ta9 vet]ans & _! wid[s1 wid[]s1 & orphan *n4 7d7 ,-p5s,n paya# "u regul,ns made "u sec;n #i 7=m]ly sec;n #g.g7 (! ,aeronautics ,act 9 respect (! 9jury or d1? ( any p]son employ$ in1 or "u ! direc;n ( any de"p;t (1 ! public s]vice ( ,canada4 ,s* 9jury m/ h result$ .directly f a non-s*$ul$ fliagraph #ha7#a77d71 z describ$ 9 #aj abv1 does n apply 6any o!r type ( p5.n or all[.e1 s* z1 = example1 sup]annu,n pay;ts made "u ! ,public ,s]vice ,sup]annu,n ,act4 #aa ,s]vice ,p5.ns f ,o!r b#d ,c.tries 7p>agraphs #ab-ac7 #ab4 ,pursuant 6p>agraph #ha7#a77e71 a p5.n pay;t rcvd f a =eign c.try on a3.t ( 4abil;y or d1? >is+ \ ( w> s]vice is n requir$ 6be 9clud$ 9 9come provid$ ! =eign c.try grants sub/anti,y simil> relief =! ye> 6p]sons rcvg pay;ts ref]r$ 6in #aj abv & subject 6! -;ts 9 #ac 2l4 #ac4 ,p>agraph #ha7#a77e7 only applies 9 respect ( p5.n pay;ts made 0c.tries t 7 allies ( ,8 ,maje/y at ! "t (! w> s]vice ref]r$ 6in #ab abv4 ,! c.tries : s qualify >e z foll[s3 --------------------------------------#e ,_w ,w> ,i ,belgium1 ,brazil1 ,*9a1 ,-monw1l? ,c.tries1 ,co/a ,rica1 ,cuba1 ,cze*oslovakia1 ,ecuador1 ,fr.e1 ,greece1 ,guatemala1 ,haiti1 ,h$jaz1 ,honduras1 ,italy1 ,japan1 ,lib]ia1 ,mont5egro1 ,nic>agua1 ,panama1 #ab ,,it-#cig;,r a#e ,pol&1 ,portugal1 ,romania1 ,russia1 ,san ,m>9o1 ,s]bia1 ,siam 7,?ail&71 ,unit$ ,/ates ( ,am]ica1 ,uruguay1 ,yugoslavia ,_w ,w> ,,ii ,>g5t9a1 ,belgium1 ,bolivia1 ,brazil1 ,*ile1 ,*9a1 ,colombia1 ,-monw1l? ,c.tries1 ,co/a ,rica1 ,cuba ,p>aguay1 ,cze*oslovakia1 ,d5m>k ,pol&1 ,dom9ican ,republic1 ,egypt1 ,el ,salvador1 ,e?iopia1 ,fr.e1 ,greece1 ,guatemala1 ,haiti1 ,honduras1 ,iran1 ,iraq1 ,italy1 ,lebanon1 ,lib]ia1 ,luxemburg1 ,! ,ne!rl&s1 ,nic>agua1 ,norway1 ,panama1 ,p]u1 ,san ,m>9o1 ,saudi ,>abia1 ,siam 7,?ail&71 ,syria1 ,turkey1 ,unit$ ,/ates ( ,am]ica1 ,u4,s4,s4,r41 ,uruguay1 ,v5ezuela1 ,yugoslavia #ac ,,rcmp ,p5.n or ,-p5s,n b#e 7p>agraph #ad7 #ad4 ,pursuant 6p>agraph #ha7#a77;i71 p5.n pay;ts1 all[.es & o!r -p5s,n rcvd 9 respect ( an 9jury1 4abil;y or d1? >is+ directly \ (1 or directly 3nect$ )1 ! s]vice (a memb] 9 ! ,,rcmp "u ! provi.ns (! ,royal ,canadian ,m.t$ ,police ,p5.n ,3t9u,n ,act or ! ,royal ,canadian ,m.t$ ,police ,sup]annu,n ,act1 >e n 6be 9clud$ 9 ! recipi5t's 9come4 ,? exemp;n does n ext5d 6l;g s]vice p5.ns : >e subject 6tax "u subp>agraph #ef7#a77a77;i74 ,p5.ns 6,non-,resid5ts 7p>agraph #ae7 #ae4 ,pursuant 6subp>agraph #bab7#a77h77;iii71 pay;ts 6non- resid5ts ( sup]annu,n or p5.n b5efits ref]r$ 6in subsec;n #ha7#a7 >e exempt$ f )hold+ tax "u ,"p ,,xiii (! ,9come ,tax ,act1 6! ext5t !y wd n 2 #ad ,,it-#cig;,r c#e 9clud$ 9 ! 9come (! non-resid5ts if !y _h be5 resid5t 9 ,canada "?\t ! ye> 9 : ! pay;ts 7 made4 ,?us1 ! exempt pay;ts ref]r$ 6in #aj & #ad abv >e n subject 6tax "u ,"p ,,xiii 9 ! h&s (a non-resid5t recipi5t4 #ae