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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7. The exemption, rebate and refund provided for in sections 3 and 4.1 apply also to the spouse of an individual referred to in section 1 if the spouse
(1)  is registered with the Ministère des Relations internationales;
(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. 7; S.Q., 1994, c. 15, s. 35; S.Q., 1996, c. 21, s. 71; O.C. 1466-98, s. 8.