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 8.4.1 Disposition versions

2023-02-08

8.4.1. An individual referred to in subparagraph 3 of the second paragraph of section 8.2 is exempt from all duties imposed under the Taxation Act (chapter I-3) on

(1)  the individual’s income from the duties of an office or employment with

(a)  the organization with which the individual performs functions; or

(b)  a governmental representation established with the organization and with which the individual performs functions;

(2)  the individual’s other income, if:

(a)  the individual is required to reside in Canada owing to the individual’s duties;

(b)  the individual is not performing the duties of an office or employment in Canada other than the individual’s functions with the organization or a governmental representation established with the organization; and

(c)  the individual is not engaged in a business in Canada.

O.C. 1282-2003, s. 5; O.C. 90-2023, s. 4.

2012-09-01

8.4.1. An individual referred to in subparagraph 3 of the second paragraph of section 8.2 is exempt from all duties imposed under the Taxation Act (chapter I-3) on

(1)  the individual’s income from the duties of an office or employment with the organization with which the individual performs functions; and

(2)  the individual’s other income, if :

(a)  the individual is required to reside in Canada owing to the individual’s duties;

(b)  the individual is not performing the duties of an office or employment in Canada other than the individual’s functions with the organization; and

(c)  the individual is not engaged in a business in Canada.

O.C. 1282-2003, s. 5.