VOL. 68, NO. 2 - AAFI-AFICS, Geneva - UNOG

organism of size and shape. The theory can be observed in the case of a human body, the tongue and the
palm, ear, etc. It can be applied to relations between Zang Fu (main organs).
For example, a TCM physician can obtain a pulse diagnosis by palpation of the wrist and radial of the lower
arm, also known as Cun Kou. It is divided into three regions, each reflecting the upper body, such as lung,
heart, or blood circulation system; middle part of the body trunk such as liver, gall bladder, stomach, spleen
or digestive system; and lower body, such as kidney, urinary bladder, large intestine, or reproductive system.
Tongue diagnosis is another method where the different regions on the tongue reflect the different Zang Fu
conditions the region is under. Very often, the above methods of diagnosis are practised to determine the
condition of a human body.
What is the difference between «classical acupuncture» and ECIWO acupuncture»?
In classical acupuncture, the main meridians from Traditional Chinese Medicine theory are used for health
and treatment purposes. In the practice of ECIWO Biology in acupuncture treatments, treatment includes the
use of points outside the main meridians, such acupoints from the Long Bone System or Metacarpal Bone
System. This often provides greater accuracy in diagnosis and treatment of ailments when used in
combination with classical acupuncture techniques.
Jean Fabre et Muriel Scibilia (UN Special)
TAXATION
TAXATION OF UN PENSIONS IN CANADA
The Canadian taxation authority (Canada Revenue Agency) has re-confirmed, based on recent discussions
with the US taxation authority (Internal Revenue Service), that under the terms of the Canada-US Tax Treaty
a portion of UNJSPF payments to UN system retirees residing in Canada is non-taxable on Canadian tax
returns. Guidelines have been established for taxpayers residing in Canada to calculate the amount of the
non-taxable portion based on the same formula used for UNJSPF recipients resident in the USA. AAFI-
AFICS members residing in Canada may obtain additional information by writing to the Canadian
Association of Former International Civil Servants (CAFICS), c/o International Civil Aviation Organization,
999 rue University, Montréal (Québec) H3C 5H7 CANADA ; e-mail : acafi-cafics@icao.int. AAFI-AFICS
members who are also CAFICS members will be receiving this information automatically. It is important to
note that the guidelines provide for survivors of UNJSPF recipients also to qualify for a non-taxable portion.
Retirees who elect to take a partial lump sum payment at the time of retirement are also eligible under the
guidelines. The Canada Revenue Agency considers requests for adjustments of past returns (up to ten
years) in cases where tax has been paid on the full amount of the UNJSPF payment received during a tax
year.
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