2017-0729751E5 WADA employees filing requirement

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Principal Issues: Filing requirements for WADA employees.

Position: See below.

Reasons: See below.

Author: Thomson, Sherry

Section: s. 110(1)(f)(iv) and Reg 8900(2)(c)

XXXXXXXXXX                                                                                                    2017-072975
                                                                                                                            S.E. Thomson
                                                                                                                            (613) 670-9002
November 3, 2017


Re: Deduction for Income from Employment from the World Anti-Doping Agency

This is in reply to your email of October 25, 2017 in which you ask how employees of the World Anti-Doping Agency (“WADA”) can take advantage of the deduction available to them under subparagraph 110(1)(f)(iv) of the Income Tax Act and paragraph 8900(2)(c) of the Income Tax Regulations, assuming they meet the requirements therein.

a) Claiming the deduction in future years

Canada’s tax administration is based on a self-assessing system.  The Canada Revenue Agency has not published any specific instructions for claiming the deduction for employment income from WADA.  Accordingly, to claim the deduction for employment income from WADA, we recommend that an eligible employee report all employment income from WADA at line 101 of their T1 Income and Benefits Return, and claim a deduction for net employment income from WADA at line 256.  (Net employment income is employment income from WADA, minus any related employment expenses that were claimed.)  In the space available beside line 256, write “s. 110(1)(f)(iv) and Reg 8900(2)(c)”.

If filing a paper return, we further recommend that the eligible employee attach a letter explaining that the World Anti-Doping Agency is a prescribed international non-governmental organization under subparagraph 110(1)(f)(iv) of the Income Tax Act and paragraph 8900(2)(c) of the Income Tax Regulations, and that the employee meets the requirements thereunder.  Specifically, it should be stated that the employee

* was not, at any time in the year, a Canadian citizen,
* was a non-resident person immediately before beginning employment with WADA in Canada, and
if the employee is resident in Canada, became resident in Canada solely for the purpose of employment with WADA. If filing electronically, the eligible employee should be prepared to provide the above noted information upon request by the CRA.

It is not necessary for WADA to send a list of eligible employees to the CRA.

b) Claiming the deduction for prior years

The deduction for income from employment with WADA was effective for the 2001 and subsequent tax years.  Eligible employees who have not claimed the deduction for 2016 and prior years may ask to have up to ten of their prior years’ tax returns reassessed.  Under subsection 152(4.2) of the Income Tax Act, the CRA may reassess up to ten prior years (e.g. by December 31, 2017 for the 2007 tax year, etc.).

To request a reassessment, an eligible employee should follow the instructions on the CRA website for filing a T1 Adjustment Request at https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1-adj.html.  When filing a T1 Adjustment Request, it is important to attach all supporting documents.

Please contact me if you have any further questions.

Yours truly,


Sherry E. Thomson
Acting Manager
for Division Director
International Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch

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