1. This chapter applies to any international non-governmental organization listed in Schedule A.
It also applies to any individual who is an employee of such an organization and who
(1) is registered with the Ministère des Relations internationales;
(2) is not a Canadian citizen;
(3) is required to reside in Canada owing to his duties;
(4) immediately before entering upon the individual’s duties with the organization,
(a) resided outside Canada, or
(b) was assuming functions with another international organization that is a prescribed international body pursuant to subparagraph b of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002) and
i. resided outside Canada immediately before entering upon the individual’s duties with that other organization, or
ii. immediately before entering upon the individual’s duties with that other organization, was meeting one of the conditions set out in subparagraph b;
(5) does not operate a business in Canada and does not have any position or employment in Canada other than his duties to the organization.
O.C. 1285-87, s. 1; O.C. 1466-98, s. 2; O.C. 1451-2000, s. 1; O.C. 66-2016, s. 1.