Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization
Memorandum D21-2-7

Ottawa, July 1, 1982

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This memorandum outlines and explains the revenue exemptions and privileges granted to the International Civil Aviation Organization (I.C.A.O.) pursuant to the Privileges and Immunities (International Organizations) Act.

Legislation

Regulations

Order Ensuring the Privileges and Immunities Accorded to the International Civil Aviation Organization

Short Title

1. This Order may be cited as the International Civil Aviation Organization Privileges and Immunities Order.

Privileges and Immunities

2. Notwithstanding any other section of this Order, the International Civil Aviation Organization shall, in Canada, have the privileges and immunities set forth in Articles II and III of the Convention on the Privileges and Immunities of the United Nations, hereinafter referred to as the "Convention", to the extent that these privileges and immunities are contained in the Agreement between the International Civil Aviation Organization and the Government of Canada regarding the Headquarters of the International Civil Aviation Organization, signed at Montreal on April 14, 1951, hereinafter referred to as the "Agreement".

3. The International Civil Aviation Organization shall have the legal capacities of a body corporate.

Representatives

4. (1) For the purposes of this section, the expression "representatives" shall have the meaning accorded by the Agreement to the expression "Representatives of Members" and shall include representatives of states and governments that are members of the International Civil Aviation Organization and representatives of states attending conferences convened by the International Civil Aviation Organization.

(2) Representatives shall have in Canada the privileges and immunities set forth for Representatives of Members in Article IV of the Convention, to the extent that these privileges and immunities are extended to Representatives of Members by the Agreement, and subject to any terms or conditions set out in the Agreement.

(3) Representatives shall continue to have the immunities set forth in Article IV of the Convention to the extent that these are specified in paragraph 12(a) of the Agreement notwithstanding that they are no longer the representatives of members.

(4) Where the incidence of any form of taxation depends upon residence, periods during which representatives are present in Canada for the discharge of their duties shall not be considered as periods of residence.

Privileges and Immunities Granted to Officials

5. The President of the Council, the Secretary-General, the Deputy Secretary-General and all Assistant Secretaries-General shall in Canada have the privileges and immunities set forth in Article V of the Convention for officials of the United Nations to the extent that these are set forth in the Agreement, as applicable to senior officials of the International Civil Aviation Organization, and without restricting any other privileges or immunities accorded under this section, the President of the Council and the Secretary-General of the International Civil Aviation Organization shall be accorded in respect of themselves, their spouses and minor children the same privileges and immunities, exemptions and facilities accorded to diplomatic envoys in accordance with international law.

6. Officials of the International Civil Aviation Organization whose names are included in the categories specified by the Secretary-General of the Organization in accordance with section 26 of the Agreement shall in Canada have the privileges and immunities set forth in Article V of the Convention for officials of the United Nations, to the extent that these are set forth in the Agreement, and such officials shall be deemed to have been designated by the Governor in Council pursuant to paragraph 3(2)(d) of the Privileges and Immunities (International Organizations) Act.

7. Nothing in this Order shall be construed as exempting a Canadian citizen residing or ordinarily resident in Canada, from liability for any taxes or duties imposed by any law in Canada.

8. For greater certainty, it is hereby declared that the foregoing privileges and immunities shall be deemed to have been provided by the Governor in Council by Order in Council P.C. 1774 of April 11, 1991, and to have become effective on May 1, 1991, in accordance with the provisions of the Exchange of Notes between the President of the Council and L. B. Pearson as representative of the Government of Canada.

Guidelines and General Information

1. The International Civil Aviation Organization is a specialized agency of the United Nations, the head office of which is located in Montreal. Pursuant to the International Civil Aviation Organization Privileges and Immunities Order and the Agreement between the I.C.A.O. and the Government of Canada signed April 14, 1951, the I.C.A.O. is to be granted the Customs privileges and immunities as outlined in this Memorandum. I.C.A.O.

2. The privileges and immunities granted to the office of the I.C.A.O. by virtue of section 2 of the Order are:

Representatives of I.C.A.O. Members

3. The privileges and immunities granted to representatives of members of the I.C.A.O. by virtue of section 4(2) of the Order are:

Senior Officials of I.C.A.O.

4. The privileges and immunities granted to senior officials of the I.C.A.O. by section 5 of the Order are:

Other Officials of I.C.A.O.

5. The privileges and immunities granted by section 6 of the Order to officials deemed to have been designated by the Governor in Council are:

6. Application for Customs duty, sales and Excise Tax remission form E 207, a facsimile of which is contained in Memorandum D21-1-1, Customs Diplomatic Privileges, is the standard application form used for duties, sales and excise tax remission on vehicles purchased in Canada or imported into Canada by representatives of member states of the I.C.A.O. and by Senior Officials of the I.C.A.O.

 

References

Issuing office:
Tariff Programs (Classification)
Headquarters file:
4582-1, 4583-1
Legislative references:
C.R.C., c. 1313
Other references:
D21-1-1, D21-2-1
Superseded memorandum D:
D52-7E
Date modified: