A-6.002, r. 5 - Regulation respecting fiscal privileges granted to members of a diplomatic mission, consular post or office of a political division of a foreign State, to the members of their families and to that office

Updated to 12 December 2023

This document has official status.

chapter A-6.002, r. 5

Regulation respecting fiscal privileges granted to members of a diplomatic mission, consular post or office of a political division of a foreign State, to the members of their families and to that office

Tax Administration Act

(chapter A-6.002, s. 96, 1st par., subpar. a, and s. 97).

The title of the Act was formerly entitled:«An Act respecting the Ministère du Revenu». The title of this Act was replaced by section 91 of chapter 31 of the statutes of 2010.

O.C. 1466-98; O.C. 1249-2005, s. 1; S.Q. 2010, c. 31, s. 91.

CHAPTER I INTERPRETATION

1. In this Regulation, unless the context indicates otherwise,

“consular employee” means a person employed in the administrative or technical service of a consular post;

“consular officer” means any person, including the head of a consular post, entrusted in that capacity with the exercise of consular functions, but does not include an honorary consular officer;

“consular post” means any consulate-general, consulate, vice-consulate or consular agency;

“diplomatic agent” means the head of a diplomatic mission or a member of the diplomatic staff of the mission;

“head of a diplomatic mission” means the person charged by the sending State with the duty of acting in that capacity;

“member of the administrative and technical staff” means a member of the staff of a diplomatic mission employed in the administrative and technical service of the diplomatic mission;

“member of the diplomatic staff” means a member of the staff of a diplomatic mission having diplomatic rank;

“office employee” means a person employed in the administrative or technical service of an office of a political division of a foreign State;

“permanent resident” means a person lawfully admitted to Canada for permanent residence in accordance the applicable provisions of the laws of Canada concerning immigration;

“political division of a foreign State” means a province, State or similar division of a foreign State;

“representative” means a person appointed by a political division of a foreign State to exercise a function substantially comparable to that of a consular officer within the office of that division.

O.C. 1466-98, s. 1; O.C. 1249-2005, s. 2.

CHAPTER II FOREIGN OFFICIALS

2. Subject to section 3, this Regulation applies to members of a diplomatic mission of a country other than Canada who are diplomatic agents or members of the administrative and technical staff of the mission.

It also applies to members of a consular post of a country other than Canada who are consular officers or consular employees.

O.C. 1466-98, s. 2.

3. This Regulation applies to an individual referred to in section 2 only if that individual

(1)  is registered with the Ministère des Relations internationales;

(2)  is not a Canadian citizen;

(3)  is not a permanent resident; and

(4)  is not performing the duties of an office or employment in Québec other than the individual’s function with the government that the individual represents.

O.C. 1466-98, s. 3.

4. An individual referred to in section 2 shall be exempt from all duties imposed under the Taxation Act (chapter I-3), if the individual is not engaged in a business in Québec.

O.C. 1466-98, s. 4.

5. Subject to the third paragraph, an individual referred to in section 2 who is not carrying on a professional or commercial activity in Québec is entitled to a refund or rebate of all duties imposed under the following Acts if the individual applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Fuel Tax Act (chapter T-1);

(3)  the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.

The right to a refund or rebate applies in respect of tax provided for in Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

However, in respect of the sale of alcoholic beverages, the individual referred to in the first paragraph shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.

The individual referred to in the first paragraph shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by a person specified in any of paragraphs b, c, d and h of subsection 3 of section 32 of the Excise Act, 2001 (S.C. 2002, c. 22).

O.C. 1466-98, s. 5; O.C. 1282-2003, s. 1; O.C. 1176-2010, s. 1; O.C. 1105-2014, s. 1; O.C. 117-2019, s. 1.

6. (Revoked).

O.C. 1466-98, s. 6; O.C. 1249-2005, s. 3.

CHAPTER III MEMBERS OF THE FAMILY OF A FOREIGN OFFICIAL

7. Subject to sections 8 to 10, this Regulation applies also to a member of the family of an individual referred to in section 2, if that member resides with the individual, is not a Canadian citizen and is registered with the Ministère des Relations internationales.

O.C. 1466-98, s. 7.

8. An individual referred to in section 7 who is a member of the family of a diplomatic agent referred to in the first paragraph of section 2 shall enjoy the fiscal privileges specified in sections 4 and 5, if

(1)  for the purposes of section 4, that individual is not engaged in a business in Québec or performing the duties of an office or employment in Québec; and

(2)  for the purposes of section 5, that individual is not performing the duties of an office or employment in Québec or carrying on a professional or commercial activity in Québec.

O.C. 1466-98, s. 8.

9. An individual referred to in section 7 who is not a permanent resident and is a member of the family of a member of the administrative and technical staff of a diplomatic mission referred to in the first paragraph of section 2 shall enjoy the fiscal privileges specified in sections 4 and 5, if

(1)  for the purposes of section 4, that individual is not engaged in a business in Québec or performing the duties of an office or employment in Québec; and

(2)  for the purposes of section 5, that individual is not performing the duties of an office or employment in Québec or carrying on a professional or commercial activity in Québec.

O.C. 1466-98, s. 9.

10. An individual referred to in section 7 who is not a permanent resident and is a member of the family of an individual referred to in the second paragraph of section 2 shall enjoy the fiscal privileges specified in sections 4 and 5, if

(1)  for the purposes of section 4, that individual is not engaged in a business in Québec or performing the duties of an office or employment in Québec; and

(2)  for the purposes of section 5, that individual is not performing the duties of an office or employment in Québec or carrying on a professional or commercial activity in Québec.

However, this section does not apply to an individual who is a member of the family of a consular employee employed at a consular post headed by an honorary consular officer.

O.C. 1466-98, s. 10.

CHAPTER III.1 OFFICE OF A POLITICAL DIVISION OF A FOREIGN STATE, ITS MEMBERS AND THE MEMBERS OF THEIR FAMILIES

O.C. 1249-2005, s. 4.

10.1. This Regulation applies to an office of a political division of a foreign State the name of which appears in Schedule A.

It also applies to a member of that office who is a representative or an office employee and to the members of that person’s family.

O.C. 1249-2005, s. 4.

10.2. An office referred to in the first paragraph of section 10.1 is entitled to a refund or rebate of all duties imposed under the following Acts if the office applies therefor to the Minister in prescribed form:

(1)   subject to the second and third paragraphs, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Tobacco Tax Act (chapter I-2);

(3)  the Fuel Tax Act (chapter T-1);

(4)  the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.

The right to a refund or rebate applies in respect of tax under Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

However, in respect of the sale of alcoholic beverages, the office shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.

O.C. 1249-2005, s. 4; O.C. 1105-2014, s. 2.

10.3. The exemption and refund or rebate provided for in sections 4 and 5 also apply to a member of the office of a political division of a foreign State, if the member meets the conditions of section 3 and, as the case may be,

(1)  for the purposes of section 4, is not engaged in a business in Québec; or

(2)  for the purposes of section 5, is not carrying on a professional or commercial activity in Québec.

O.C. 1249-2005, s. 4.

10.4. The exemption and refund or rebate provided in sections 4 and 5 also apply to a member of the family of a person referred to in section 10.3 if the member

(1)  resides with that person;

(2)  is not a Canadian citizen;

(3)  is registered with the Ministère des Relations internationales;

(4)  is not a permanent resident;

(5)  is not performing the duties of an office or employment in Québec and,

(a)  for the purposes of section 4, is not engaged in a business; and

(b)  for the purposes of section 5, is not carrying on a professional or commercial activity.

O.C. 1249-2005, s. 4.

CHAPTER III.2 GENERAL

O.C. 1249-2005, s. 4.

10.5. An application for a refund or rebate under this Regulation shall be filed within the time specified in section 401 of the Act respecting the Québec sales tax (chapter T-0.1).

O.C. 1249-2005, s. 4.

CHAPTER IV TRANSITIONAL PROVISIONS

11. (Obsolete).

O.C. 1466-98, s. 11.

12. (Omitted).

O.C. 1466-98, s. 12.

SCHEDULE A

(s. 10.1, 1st par.)

OFFICE OF A POLITICAL DIVISION OF A FOREIGN STATE

Wallonie-Brussels Delegation;

Representation of the Bavarian State.

O.C. 1249-2005, s. 5.

REFERENCES

O.C. 1466-98, 1998 G.O. 2, 4610

O.C. 1282-2003, 2003 G.O. 2, 3552

O.C. 1249-2005, 2005 G.O. 2, 5533

O.C. 1176-2010, 2011 G.O. 2, 8

O.C. 1105-2014, 2014 G.O. 2, 2812

O.C. 117-2019, 2019 G.O. 2, 368