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

Full text
9. Where an organization or an individual does not meet the conditions for exemption from duties imposed under the Taxation Act (chapter I-3) at a particular time in a taxation year, the tax payable by him on his taxable income for that year is the amount represented by the proportion that the number of days in the year during which the organization or individual does not meet those conditions of the total number of days in the year.
O.C. 1799-90, s. 9; O.C. 1454-99, s. 1.