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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8.7. The exemption provided for in section 8.3 applies also to a member of the family, other than the spouse, of an individual referred to in the second paragraph of section 8.2 if that member
(1)  is residing with the individual;
(2)  is registered with the Ministère des Relations internationales, if the member is a member of the family of an individual referred to in subparagraph 2 of that second paragraph;
(3)  is not a Canadian citizen;
(4)  is not a permanent resident; and
(5)  is not performing the duties of an office or employment in Canada or engaged in a business in Canada.
O.C. 1466-98, s. 10; O.C. 1282-2003, s. 11; O.C. 1176-2010, s. 5.