Tax Relief for Personnel Deployed on Designated International Operational Missions

The Government of Canada provides tax relief to members of the Canadian Armed Forces (CAF) and police officers deployed on international high- and moderate-risk operational missions. This tax relief recognizes the special contribution that CAF members and police officers make to international peace and stability while serving their country abroad.

Eligible CAF members and police officers may claim a deduction against taxable income in respect of income earned while deployed on such missions. The maximum amount that an individual may deduct in a taxation year cannot exceed the highest level of pay earned by a non-commissioned member of the CAF.

For personnel deployed on high-risk missions—i.e., missions assessed by the Department of National Defence as carrying a risk score between 2.50 and 4.00—tax relief is automatically provided for the period over which the mission is assessed as being high-risk.

For moderate-risk missions—i.e., missions carrying a risk score between 2.00 and 2.49—tax relief is provided when the mission has been designated by the Minister of Finance, and for the period over which the mission is assessed as being moderate-risk.

On February 16, 2016, the Minister of Finance added the following moderate-risk missions to the previous list of designated missions for tax relief:

Designated International Operational Missions
Mission name Beginning of the applicable period End of the applicable period
Newly Designated International Operational Missions
Op SOPRANO (Juba, South Sudan) September 1, 2015 Ongoing
Op RENDER SAFE (Bougainville Island, Papua New Guinea) October 7, 2014 December 10, 2014
Op IMPACT (Kuwait) October 5, 2014 Ongoing
Op SIRONA (Sierra Leone) December 17, 2014 July 2, 2015
Op MINUSMA (Bamako, Mali) December 22, 2014 Ongoing
Previously Designated International Operational Missions
Op CROCODILE July 1, 2015 December 31, 2015
Op FOUNDATION (Qatar) April 1, 2010 May 31, 2015
Op ATHENA / ISAF Headquarters Detachment Qatar April 1, 2010 December 31, 2011
Op RENAISSANCE November 12, 2013 December 27, 2013
Op HERRICK (Camp Bastion, Helmand, Afghanistan) June 1, 2012 November 30, 2012
Op AFGHAN ASSIST (Mazar-e-Sharif, Afghanistan) June 1, 2012 February 24, 2014
Op HERRICK (Kandahar Airfield, Afghanistan) July 31, 2013 August 31, 2013
Op HERRICK (Kandahar Airfield, Afghanistan) January 23, 2014 May 3, 2014

For national security reasons, classified missions that are designated are not listed. For such missions, the Department of National Defence and/or Public Safety Canada are responsible for contacting eligible CAF members and police officers.

Prior to June 2013, moderate-risk missions qualified for tax relief when approved by Cabinet and prescribed in the Income Tax Regulations.