Income Tax Regulations

• 8900 (1) For the purposes of subparagraph 110(1)(f)(iii) and paragraph 126(3)(a) of the Act, the following international organizations are prescribed:

  • (a) the United Nations; and

  • (b) each international organization that is a specialized agency brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations.

International Non-governmental Organizations

• (2) For the purpose of subparagraph 110(1)(f)(iv) of the Act, the following international non-governmental organizations are prescribed:

  • (a) the International Air Transport Association;

  • (b) the Société internationale de télécommunications aéronautiques; and

  • (c) the World Anti-Doping Agency.