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

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4.2. Notwithstanding section 1, an international governmental organization that is headquartered outside Québec is entitled to a rebate or refund of all duties referred to in section 4 that it has paid in respect of the event if it applies therefor to the Minister in prescribed form and if
(1)  it holds an event in Québec; and
(2)  it is subject to an order made under paragraph b of subsection 1 of section 5 of the Foreign Missions and International Organizations Act (S.C. 1991, c. 41) regarding the return of sale taxes specified in section 8 of Article II of Schedule III to that Act.
O.C. 1466-98, s. 6; O.C. 1454-99, s. 1.