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 8.7.1 Disposition versions

2023-02-08

8.7.1. The exemptions provided for in sections 8.4.1 and 8.4.2 also apply to a member of the family of an individual referred to in subparagraph 3 of the second paragraph of section 8.2 or of an individual referred to in subparagraph 4 of that paragraph who meets the conditions referred to in subparagraphs a and d of paragraph 2 of section 8.4.2 if the member

(1)  is residing with the individual;

(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 Canada and is not engaged in a business in Canada.

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

2012-09-01

8.7.1. The exemption provided for in section 8.4 applies also to a member of the family of an individual referred to in subparagraph 3 of the second paragraph of section 8.2 or of an individual referred to in subparagraph 4 of that paragraph who meets the conditions referred to in subparagraphs a and d of paragraph 2 of section 8.4.2 if the member

(1)  is residing with the individual;

(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 Canada and is not engaged in a business in Canada.

O.C. 1282-2003, s. 10.