A-6.002, r. 5 - Regulation respecting fiscal privileges granted to members of a diplomatic mission, consular post or office of a political division of a foreign State, to the members of their families and to that office

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10.4. The exemption and refund or rebate provided in sections 4 and 5 also apply to a member of the family of a person referred to in section 10.3 if the member
(1)  resides with that person;
(2)  is not a Canadian citizen;
(3)  is registered with the Ministère des Relations internationales;
(4)  is not a permanent resident;
(5)  is not performing the duties of an office or employment in Québec and,
(a)  for the purposes of section 4, is not engaged in a business; and
(b)  for the purposes of section 5, is not carrying on a professional or commercial activity.
O.C. 1249-2005, s. 4.