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

Full text
8. A member of the family residing with an individual referred to in section 1 who is not the spouse of that individual shall be exempt from all duties imposed under the Taxation Act (chapter I-3), if that member
(1)  has not been legally admitted to Canada to reside permanently in Canada;
(2)  is not a Canadian citizen; and
(3)  does not operate a business in Canada and holds no office or employment in Canada.
O.C. 1799-90, s. 8; O.C. 1466-98, s. 9.