8.6. The exemption, rebate or refund provided for in sections 8.3 and 8.5 apply also to the spouse of an individual referred to in any of subparagraphs 2 and 4 to 15 of the second paragraph of section 8.2 if the spouse
(1) is registered with the Ministère des Relations internationales, if the spouse is the spouse of an individual referred to in that subparagraph 2;
(2) is not a Canadian citizen;
(3) is not a permanent resident; and
(4) is not performing the duties of an office or employment in Canada and
(a) for the purposes of section 8.3, is not engaged in a business in Canada, and
(b) for the purposes of section 8.5, is not performing a professional or commercial activity in Canada.