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

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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.