96R2. The taxpayer contemplated in paragraph d of section 8 of the Taxation Act (chapter I-3) to whom section 96R1 does not apply is an individual who resided in Québec at any time in the 3 months preceding the day on which his services commenced outside Canada under a prescribed international development assistance program contemplated in the said paragraph and who, at any time during the 6 months preceding the day on which his services commenced, was an officer or servant:
(a) of the Gouvernement du Québec;
(b) of any corporation, commission or association, the shares, capital or property of which were at least 90% owned by the Gouvernement du Québec, or a subsidiary wholly owned by such corporation, commission or association, provided that no person other than the State had any right to the shares, capital or property of such corporation, commission, association or subsidiary or a right to acquire them;
(c) an educational institution in Québec that was:
i. a university, college or other educational institution providing post-secondary education that received or was entitled to receive financial aid from Québec;
ii. a school operated by the Gouvernement du Québec, or by a municipality thereof, or by a public body of Québec performing a function of government, or a school operated on behalf of Québec or on behalf of such municipality or public body; or
iii. a secondary school providing courses leading to a certificate or diploma compulsory for entrance to a college or university; or
(d) an institution in Québec supplying health services or social services or both that received or was entitled to receive financial aid from the Gouvernement du Québec.