Judgment No. 2862
The complaint is dismissed.
Considerations 3 and 7
The critical issue raised by this complaint is whether the complainant was entitled to reimbursement of income tax levied in Canada on the salary and allowances received by her from the Organization.
"It is not in dispute that the complainant was informed before she accepted the offer of appointment that she was not entitled to reimbursement of income tax paid in Canada. She claims that the information given to her at that time was false and that at all relevant times the Staff Regulations and Rules provided for reimbursement [...]. In support of her claim she provides a version of Annex A to the Staff Regulations and Rules [...]. IOM produces another version [of the said Annex]."
"IOM seeks an order for costs against the complainant. Given that initial correspondence with the complainant suggested that income tax would be reimbursed, and given also the confusion relating to the precise terms of Annex A, including that the complainant was provided with a hard copy of the annex in its unamended form, this is not an appropriate case in which to award costs against the complainant."
costs; organisation's duties; staff regulations and rules; tax; refund; payment