The Government of Canada does not yet have a general policy with regards to exemptions for ODA taxation. However, ODA tax exemptions are often in place where current bilateral agreements are in force. These exemptions are usually claimed, but not in every instance.

Global Affairs Canada will consider developing a general policy after launching a review of current practices in its international assistance.

Canada is reviewing current practices in applying ODA tax exemptions.

ODA tax exemptions are included through overarching framework agreements (bilateral treaties) and project specific memorandum of understanding.

These can be accessed at Home - Canada.ca (treaty-accord.gc.ca) (e.g. View Treaty - Canada.ca (treaty-accord.gc.ca))