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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8.6.2. An individual referred to in subparagraph 4 of the second paragraph of section 8.2 who meets the conditions referred to in subparagraphs a and d of paragraph 2 of section 8.4.2 is entitled to the rebate or refund and to the exemptions provided for in section 8.6, with the exception of the duties imposed under the Acts listed in that section in respect of a property or service acquired within the scope of professional or commercial activities carried on by the individual in Canada or within the scope of the duties of an office or employment performed by the individual in Canada, other than the individual’s duties of an office or employment with the organization with which the individual performs functions.
O.C. 1282-2003, s. 8.