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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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.