F-2.1, r. 12 - Regulation respecting the municipal and school tax system applicable to the governments of the other provinces, foreign governments and international bodies

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5. The Minister may, for the application of sections 2 to 4, recognize an immovable of which a government covered by this Division is the owner, lessee or occupant and which is exclusively intended for diplomatic or consular purposes, including the residence of the head of the diplomatic mission or the head of a career consular position.
The Minister may, for the same purposes, recognize an immovable of which a body covered by this Division is the owner, lessee or occupant and which is exclusively intended for the purposes of the body.
For the application of the first paragraph, the representation of the interests of another Canadian province or a political division of a foreign State by an official delegate of the province or political division is deemed to be a diplomatic or consular purpose.
O.C. 1544-89, s. 5; O.C. 103-2008, s. 2.