A-6.002, r. 3 - Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families

Section 8.7 Disposition versions

2023-02-08

8.7. (Revoked).

O.C. 1466-98, s. 10; O.C. 1282-2003, s. 9; O.C. 90-2023, s. 9.

2012-09-01

8.7. The exemption, rebate and refund provided for in sections 8.4 and 8.6 apply also to a member of the family of an individual referred to in subparagraph 1 or 2 of the second paragraph of section 8.2 if the member

(1)  is residing with the individual;

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

(3)  is not a Canadian citizen;

(4)  is not a permanent resident; and

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

(a)  for the purposes of section 8.4, is not engaged in a business in Canada, and

(b)  for the purposes of section 8.6, is not performing a professional or commercial activity in Canada.

O.C. 1466-98, s. 10; O.C. 1282-2003, s. 9.