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A-6.002, r. 3 - Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families
Section 4.2
Disposition versions
4.2. Notwithstanding section 1, an international governmental organization that is headquartered outside Québec is entitled to a rebate or refund of all duties referred to in section 4 that it has paid in respect of the event if it applies therefor to the Minister in prescribed form and if
(1) it holds an event in Québec; and
(2) it is subject to an order made under paragraph b of subsection 1 of section 5 of the Foreign Missions and International Organizations Act (S.C. 1991, c. 41) regarding the return of sale taxes specified in section 8 of Article II of Schedule III to that Act.
