A-6.002, r. 4 - Regulation respecting tax exemptions granted to certain international non-governmental organizations and to certain employees of such organizations and to members of their families

Full text
8. A member of the family residing with an individual referred to in the second paragraph of section 1 who is not the spouse of that individual shall be exempt from all duties imposed under the Taxation Act (chapter I-3), if that member
(1)  has not, at a particular time, been legally admitted to Canada to reside permanently in Canada;
(2)  is not a Canadian citizen; and
(3)  does not operate a business in Canada and holds no position or employment in Canada.
O.C. 1285-87, s. 8; O.C. 1466-98, s. 9.