2 October 2002 Internal T.I. 2002-0153417 F - REVENU D'EMPLOI ORGANISATION -- summary under Paragraph 8900(1)(b)

In finding that an individual employed by the International Financial Centre ("IFC") pursuant to the Quebec Act respecting international financial centres was not earning exempted employment income pursuant to ITA s. 110(1)(f)(iii) and Reg. 8900(1)(b), the Directorate indicated that the IFC was not a specialized agency that had been brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations.