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

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8.6.1. The exemption provided for in section 8.3 applies also to the spouse of an individual referred to in subparagraph 3 of the second paragraph of section 8.2 if the spouse
(1)  resides with the individual;
(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 is not engaged in a business in Canada.
O.C. 1282-2003, s. 10.