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.