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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8.6.2. The rebate or refund provided for in section 8.5 applies also to the spouse of an individual referred to in subparagraph 3 of the second paragraph of section 8.2 if the spouse meets the conditions referred to in paragraphs 1 to 3 of section 8.6.1.
However, such a spouse is not entitled to the rebate or refund of the duties imposed under the Acts listed in the first paragraph of section 8.5 in respect of a property or service acquired within the scope of professional or commercial activities carried on by the spouse in Canada or within the scope of the duties of an office or employment performed by the spouse in Canada.
O.C. 1282-2003, s. 10.